In Portugal and Spain, employment law provides for salary paid in 14 instalments rather than 12. The two additional payments are the holiday subsidy (subsídio de férias) in June and the Christmas subsidy (subsídio de Natal) in December, each equal to one month's gross salary.

This means a €24,000 annual gross salary pays €1,714/month across 14 payments — not €2,000 across 12. This is a critical distinction when comparing job offers: a Portuguese offer of €28,000 annual gross and a German offer of €24,000 annual gross yield similar monthly net amounts.