BASQUE COUNTRY: Calculate the withholding for your employees

For these purposes, you must take into account all the remuneration you plan to pay them (both fixed and variable) and their personal circumstances, and once this is done, consult the withholding table to determine the applicable withholding rate in each case:

Predictable remuneration

If there are variable remunerations (bonuses, productivity incentives, overtime, etc.), compute at least those paid during the previous year, unless there are circumstances that prove that this year they will be lower. You must also compute the expected in-kind remunerations.

If variations occur during the year in the amount of cash or in-kind remunerations, a new percentage must be calculated taking into account the alterations that have occurred. This new percentage will apply exclusively from the date the variations occur.

Personal circumstances

Furthermore, you must consider the personal and family circumstances of your employee (number of children, if they pay compensatory pensions, if they have any disabilities, etc.), based on the information provided at the beginning of the employment relationship, or prior to the first day of the calendar year, in case the data has changed since the last communication.

Our professionals will help you calculate the withholdings applicable to your employees.