Employer of Record in Spain: where the cesión ilegal line runs, costs and providers
EREditorial team · Updated 14 Oct 20269 min read19 providers compared13 sources
€4,355 employer cost a month before the EOR fee, €40,000 salaryNot all-in: what it leaves out is under the cost table.
≈31% employer contributions, fee not included
€299 a month: the single EOR fee quoted in euros
19 EOR providers covering Spain
Spanish law has no employer-of-record regime, so an EOR in Spain is measured against the rule on placing workers with another company. Employer contributions add ≈31% to salary before the provider's fee.
Short answer
Placing a worker with another company is lawful only through an authorised temporary-work agency (ETT), under the Workers' Statute.
A provider that only supplies the worker, or does not act as the employer, risks an unlawful transfer of workers (cesión ilegal).
Before the provider's fee, a €40,000 hire costs about €4,400 a month; the one fee quoted in euros is €299.
Spanish law has no employer-of-record regime. The Workers' Statute allows hiring workers in order to assign them to another company only through an authorised temporary-work agency, and treats a mere placement of workers, or a provider without its own organisation and employer functions, as an unlawful transfer. Whether an EOR arrangement falls on the lawful side depends on who in fact directs the work and who acts as the employer.
What one hire costs
Monthly cost of an employee on €40,000 a year: the cost before the EOR fee.
Assumes: Permanent full-time contract in the general regime (Régimen General), standard rates for common contingencies and unemployment.
Cost before the EOR fee, a month€4,355
Gross salary€3,33377%
Employer contributions€1,02223%
Percentages are shares of the total, not of salary.
What one hire costs
Item
Rate
EUR / month
Gross salary
—
3,333
Common contingencies (contingencias comunes)[4][5]
Solidarity contribution, first tranche (up to 10% above the cap)[8][9]
0.96%
0
Solidarity contribution, second tranche (10% to 50% above the cap)[8][9]
1.04%
0
Solidarity contribution, third tranche (more than 50% above the cap)[8][9]
1.22%
0
Cost before the EOR fee
4,355
Plus the EOR fee, not in this total. Published fees per employee: €299 a month (one provider, EUR); US$99 to US$699 a month (16 providers, USD). We add a fee to the total only when at least 3 providers publish one in EUR, and we do not convert currencies.
Caps and tranche limits are 12 times the 2026 monthly ceilings of EUR 5,101.20, 5,611.32 and 7,651.80, taken for a regular monthly salary with the two extra payments spread over the twelve months. Excludes accident and occupational-disease insurance (AT/EP), which depends on the company's activity code and the employee's occupation; the office-staff rate of 1.50% applies only to work done exclusively at the company's own office premises. The minimum contribution bases are not modelled.
How an EOR works in Spain
The EOR’s Spanish entity signs the employment contract, registers the employee with Social Security and runs payroll, while the person’s work goes to your company.
Who does what when an EOR employs for you in Spain
Your company signs a service agreement with the EOR provider and pays it the salary, the employer contributions and a fee.
The EOR provider is the legal employer in Spain: it signs the employment contract and runs payroll, social contributions and benefits.
In the usual EOR set-up your company directs the day-to-day work while the provider employs, and that split is what Spanish law examines as a possible unlawful transfer of workers.
Your companyNo entity in Spain
Service agreementYou pay salary, contributions and a fee
EOR providerLegal employer in Spain
Employment contractPayroll, social contributions, benefits
EmployeeWorks in Spain
Duties split by contract
In the usual EOR set-up your company directs the day-to-day work while the provider employs, and that split is what Spanish law examines as a possible unlawful transfer of workers.
No Spanish statute names this arrangement. It is measured against the Workers’ Statute provision on transfer of workers (cesión de trabajadores): hiring people in order to place them temporarily with another company is reserved to temporary-work agencies (empresas de trabajo temporal) that hold an authorisation [1]. That administrative authorisation has to be obtained before the activity starts [2].
The same provision lists what makes a transfer unlawful: a services contract limited to putting workers at the other company’s disposal, or a supplier without a stable organisation and activity of its own, without the means for its work, or not exercising the functions of an employer [1]. In the usual EOR set-up your managers direct the work and the provider holds the contract and runs payroll, which sits close to that description. That is the exposure, and it is why Spain is a grey area: the outcome turns on what the provider in fact does as employer.
EOR or your own Spanish company
With your own company you are the employer and you direct the work yourself, so no worker is placed with anyone and the transfer question does not arise. In exchange, the company has to exist before the first hire, and the employer duties come with it: requesting each employee’s Social Security affiliation and registration, and paying both the employer and the employee contributions [10]. The payroll page sets those duties out in order.
An EOR spares you the company and its registrations and adds a monthly fee per employee. It does not take the transfer risk off your side. Your company is the one receiving the worker (the cesionaria), so in an unlawful transfer it answers jointly with the provider, and the worker may choose to become its permanent employee [1]. A provider with its own Spanish organisation that acts as employer reduces that risk without removing it. Your own entity avoids both the fee and the transfer question and brings its own running costs. Own entity against EOR compares one hire both ways.
Startups, growing companies and enterprises, the three segments Pebl writes a page for
Not for
Buyers who need a Contractor of Record: we list Pebl for contractor management, not COR
Top pro
Own SOC 2 Type 2 report and ISO/IEC 27001:2022 certificate, both on Pebl's security page
Top con
No live support channel named: Pebl lists its Alfie AI assistant, in-house experts and a Help Center; its pages say 24/7 support and do not say who answers
Its Spain page leaves open whether the employing entity is its own or a partner's.
7.4Our score 7.4 of 10Limited dataOur EOR score
EOR price from
US$459per employee a month, billed annually
EOR countries160 claimed, 106 documented
Onboarding2–3 days
ServicesEOR · COR · Contractors · Payroll
Best for
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
Companies from startups to enterprises: Playroll has pages for each, and its case studies include startups under 100 staff and mid-market firms of 100 to 1,000
Not for
Contractors who want to be paid other than through Payoneer, the only payout route Playroll uses
Top pro
Its own country pages document EOR hiring in 151 countries + 6 territories, against a claim of 180+
Top con
A refundable deposit of one month's salary per EOR employee; the unused part comes back within two months of the last working day, or once claims are settled if that is later
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
A company register entry shows its own entity in Spain.
6.6Our score 6.6 of 10Our EOR score
EOR price from
US$599per employee a month
Entity in Spain
Own entity
EOR countries180 claimed, 151 documented
Minimum termNone
ServicesEOR · Contractors
Best for
A first hire in one new country or a team spread over many, at a startup, mid-market firm or enterprise (G-P has a page for each)
Not for
Buyers who rank EOR providers mostly by the monthly fee
Top pro
G-P claims EOR in 180+ countries; its Globalpedia country guides document 148 countries + 3 territories one by one
Top con
EOR from $599 per employee a month; 15 of 20 other EOR prices in US dollars that we compare start lower; volume discounts are offered but not quantified
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Small businesses, including teams under 10 employees, startups and enterprises: the segments Rippling has pages for
Not for
Buyers who want to compare an EOR price before a sales call
Top pro
Contractor onboarding in 185+ countries and payments in 50+ local currencies, per its contractor page; 160 countries + 2 territories are documented here
Top con
No price for EOR, contractor management or global payroll: the pricing page asks for a custom quote
Enterprise-level companies, the audience Atlas's enterprise page names
Not for
Buyers who need a Contractor of Record: under Atlas's AOR the contract stays between the client and each contractor
Top pro
EOR in 141 countries + 5 territories documented here, against a claim of 160+ with wholly owned entities
Top con
At $599 per employee monthly, the EOR price is above 15 of the 20 other USD EOR prices we compare and equal to 4; local employer services, FX and benefits premiums are billed on top
The law does not settle it. Spain has no EOR regime, and the Workers' Statute lets a company hire workers to place them with another only through an authorised temporary-work agency. The answer turns on who in fact directs the work and acts as employer.
What happens if an EOR arrangement in Spain is found to be an unlawful transfer of workers?
It is a very serious infraction, fined EUR 7,501 to 225,018. Both companies answer jointly for pay and Social Security debts, and the worker may choose to become permanent at either one.
How much does an EOR cost in Spain?
On a €40,000 salary, about €4,400 a month before the provider's fee, with accident insurance left out. One provider quotes €299 a month; the others price in US dollars, listed unconverted under the cost table.
How much paid leave does an EOR employee get in Spain?
At least 30 days a year, counted as calendar days. A collective agreement or the contract may give more, and agreements often state leave in working days instead.
