Spain traditionally has had 14 pay periods: once per month and one summer and Christmas “extra”. The extra isn’t really “extra”, it is just dividing the annual salary into different fractions.
HOWEVER, 12 payments is significantly easier from an employer’s paperwork perspective:
- Social security calculations are easier, since the deductions for the “extra” is calculated differently.
- At the end of the contract, you need to pay out the proportional amount of the upcoming “extras”. This is done in a really weird-ass way (accrued simultaneously over the entire year), and effectively gives the employee an extra month’s pay.
So next time you hire someone, forget the 14 payments with extra, and just pay once per month.