Look at your last payslip. If there is a line saying prorrata paga extra, your finiquito (final settlement) includes no pending extra payment. If there is not, and you are paid two extra payments a year, it does, and the figure depends on when you leave and how the payments are earned. This page helps you work out which case you are in and what figure to expect. The full calculation, item by item, is in how to calculate your finiquito.

All the Statute fixes is that there are two and that a collective agreement can prorate them

Article 31 of the Estatuto de los Trabajadores (Workers Statute) says you are entitled to two extra payments (pagas extra) a year: one at Christmas and another in the month set by the convenio colectivo (collective agreement) or by an agreement between the company and the workers’ representatives. The amount is also set by the convenio. And it adds that the convenio may provide that they are prorated across the twelve monthly payments.

That gives the two ways of being paid:

Way How it looks on the payslip What is pending when you leave
14 payments Twelve normal payslips and two larger ones (for example June and December) The part of the payment you have earned since the last one you received
12 prorated payments Each payslip includes a proration line Nothing under that heading

When each payment is earned (by half-years, by calendar year or another period) is not decided by the Statute: your convenio or what was agreed decides. It is the question that changes the result most.

An example with both ways of being paid

Daniel earns €24,500 gross a year and leaves on 20 September 2026. To keep the comparison clear, look only at the current month and the extra payments, leaving holiday aside.

With 14 payments, earned by half-year (summer payment January to June, Christmas July to December):

  • Monthly salary: 24,500 / 14 = €1,750. Daily: 1,750 / 30 = €58.33.
  • Current month: 20 days × €58.33 = €1,166.67.
  • Summer payment: already received in June, nothing left.
  • Christmas payment: from 1 July to 20 September is 82 days of a 184-day half-year. 1,750 × 82 / 184 = €779.89.
  • Total: 1,166.67 + 779.89 = €1,946.56 gross.

With extra pay prorated over 12 monthly payments:

  • Monthly salary: 24,500 / 12 = €2,041.67. Daily: €68.06.
  • Current month: 20 days × €68.06 = €1,361.11.
  • Pending extra payment: none.
  • Total: €1,361.11 gross.
Item 14 payments Prorated
Current month (20 days) €1,166.67 €1,361.11
Pending Christmas payment €779.89 €0
Total without holiday €1,946.56 €1,361.11

The difference does not mean one person earns less over a lifetime. With proration, Daniel already received an extra €291.67 in each payslip (2,041.67 − 1,750). What happens is that the money for the Christmas payment is not in the finiquito because it arrived spread across the July, August and September payslips.

Depending on the month you leave, the pending payment changes

With 14 half-yearly payments, the pending amount depends on where your exit falls relative to the pay dates. With Daniel’s same salary:

  • Leaving on 20 September: part of the Christmas payment is left, €779.89.
  • Leaving on 20 March: part of the summer payment is left, 1 January to 20 March, 79 days of a 181-day half-year. 1,750 × 79 / 181 = €763.81.

If you leave just before an extra payment is due, you will have almost a whole payment to settle; if just after, almost nothing. That is why two colleagues on the same salary can get very different finiquitos.

How to check which case you are in

  1. Look at the payslip. A proration line for extra pay every month means they are prorated.
  2. Look at your contract and convenio. Search for “gratificaciones extraordinarias” or “pagas extra”: they will tell you when they are paid and how they are earned.
  3. Count the payments you received last year. If you see two payslips noticeably higher than usual, you have 14 payments.
  4. Ask in writing how the company calculates the pending part. With the formula in front of you, you can redo the sum.

If the convenio does not provide for proration and your payslip does it, it may be a more favourable individual agreement or a mistake; either way, ask before the finiquito.

The most common mistake: counting the payment twice, or not at all

With prorated extra pay, a finiquito that also adds a proportional extra payment would be a double payment. In Daniel’s example, €1,361.11 for the month plus €779.89 for Christmas would give €2,141.00, which is not right. The opposite also happens: with 14 payments, a receipt that only covers the days of the month leaves you without the part of the payment you have earned.

If the figure does not add up, sign “not in agreement” and check the other items, such as unused holiday pay, which is added separately.

Why your case may be different

  • Your convenio may earn the payments by calendar year. Then the pending part is calculated over a 365-day period and the figure changes. The example above uses half-years because it is the simplest; it is not a Statute rule.
  • There may be more than two payments. Many agreements add a third or fourth (profits, March). Article 31 sets the minimum of two; the rest is whatever your convenio says.
  • Part-time contracts keep the same payments, calculated on your real salary.
  • Payments may not be fixed. If the amount depends on results or variables, the sum follows whatever the convenio establishes.

With your leaving date and salary you can check it in the final settlement calculator. And if the company is late paying, see when your employer must pay the finiquito.

This page is general information. If deadlines or money are at stake, speak to an employment lawyer (abogado laboralista) or a union.