Many Spanish salaries are paid in 14 payments: 12 monthly salaries plus two extra ones, usually in June and December. Other companies spread the extras and pay 12 equal salaries (prorrateadas).
The yearly net is the same
IRPF and Social Security are worked out on the yearly salary, so the year's net does not change. On €30,000 gross in Cataluña, the net is €23,091 either way.
What changes is each payment
In 12 payments: €1,924 a month.
In 14 payments: €1,649 a month, plus two extras of the same.
The monthly payment is lower with 14, but in June and December you are paid double.
Which suits you
12 payments make budgeting easier: the same amount arrives every month.
14 payments work as forced saving: the extras help with holidays, presents or the car insurance. See how to plan extra payments.
You do not usually choose: the collective agreement or your contract sets it. But it pays to know which you are on when comparing offers: "€2,000 a month" is not the same in 12 payments as in 14.
In the calculator, employees can choose 12 or 14 payments, and every monthly amount adjusts.