Employer Cost Calculator Spain 2026
Calculate what an employee costs a company in Spain in 2026 from their gross salary: each employer Social Security contribution, the total annual and monthly cost and how much you pay on top of gross. Using the rates and bases of Order PJC/297/2026 and the current workplace accident premium table.
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| Item | Rate | Annual | Monthly |
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Work out the employee's take-home pay (income tax and Social Security) with the net salary calculator.
Indicative calculation for a full-time General Scheme employee with a stable salary over the year. It excludes overtime, contribution incentives and reductions, special schemes (agriculture, domestic workers), artists and other costs such as health and safety, collective agreement extras or severance.
What the employer pays for each employee, and why
On top of gross salary, the employer pays a set of Social Security contributions every month that never show up in the employee's net pay but do show up in their cost. In 2026, on a permanent contract, they add up to 30.65% of salary plus the workplace accident rate:
- Common contingencies (23.60%): fund pensions, sick leave for non-work illness and other non-occupational benefits. By far the biggest item.
- Unemployment (5.50% or 6.70%): funds unemployment benefit. Higher on fixed-term contracts to discourage temporary hiring.
- Vocational training (0.60%): funds training for employment, including the training credits companies can use.
- FOGASA (0.20%): the Wage Guarantee Fund advances salaries and severance if the employer becomes insolvent.
- MEI (0.75%): the Intergenerational Equity Mechanism feeds the pension reserve fund. It rises every year: 0.90% in total in 2026, of which the employer pays 0.75%.
- Workplace accidents and occupational diseases (AT/EP): paid by the employer only, depending on the risk of the activity, from 1.50% for an office to 6.70% in construction.
- Solidarity contribution: only on salaries above the maximum base, on the part above it.
2026 contribution rates in the General Scheme
| Item | Employer | Employee | Total | Base |
|---|---|---|---|---|
| Common contingencies | 23.60% | 4.70% | 28.30% | CC |
| Intergenerational Equity Mechanism (MEI) | 0.75% | 0.15% | 0.90% | CC |
| Unemployment, permanent contract | 5.50% | 1.55% | 7.05% | AT/EP |
| Unemployment, fixed-term contract | 6.70% | 1.60% | 8.30% | AT/EP |
| Wage Guarantee Fund (FOGASA) | 0.20% | — | 0.20% | AT/EP |
| Vocational training | 0.60% | 0.10% | 0.70% | AT/EP |
| Workplace accidents and occupational diseases | By activity (1.50% for offices) | — | By activity (1.50% for offices) | AT/EP |
"CC" is the common contingencies base (salary bounded by the group minimum and the maximum); "AT/EP" is the occupational contingencies base, bounded by the €1,424.40 minimum and the €5,101.20 monthly maximum, also used for unemployment, FOGASA and training.
Example: €30,000 gross on a permanent contract
An administrative officer (group 5) earning €30,000 gross a year in 14 payments of €2,142.86, in a company rated as office work (1.50%). The salary is between the minimum and maximum bases, so every contribution is calculated on the full €30,000:
- Common contingencies: €30,000 × 23.60% = €7,080.00
- MEI: €30,000 × 0.75% = €225.00
- Unemployment: €30,000 × 5.50% = €1,650.00
- FOGASA: €30,000 × 0.20% = €60.00
- Vocational training: €30,000 × 0.60% = €180.00
- AT/EP (office): €30,000 × 1.50% = €450.00
The employer pays €9,645.00 of Social Security, 32.15% of gross. The total cost is €39,645.00 a year, about €3,304 a month: each euro of gross salary costs the company €1.32. On a fixed-term contract the cost would rise to €40,005.00; in a construction company (6.70% AT/EP rate), to €41,205.00.
How bases are capped: group minimum, ceiling and solidarity
Contributions are not charged on salary as such but on the contribution base: monthly salary plus the prorated share of extra payments, with a floor and a ceiling.
- Minimum base: depends on the contribution group (job category). If a group 1 engineer earned €15,000 a year, common contingencies would be charged on €23,871.60 (€1,989.30 × 12), not on the salary. This mainly affects part-time contracts and low salaries in groups 1 and 2.
- Maximum base: €5,101.20 a month for every group. Ordinary contributions stop at €61,214.40 a year.
- Solidarity contribution: on salary above the maximum base, the employer pays 0.96% of the excess up to €67,335.84, 1.04% up to €91,821.60 and 1.22% above that (plus a smaller employee share).
| Contribution group | Minimum monthly base | Maximum monthly base |
|---|---|---|
| Group 1: Engineers and graduates; senior management not covered by art. 1.3.c ET | €1,989.30 | €5,101.20 |
| Group 2: Technical engineers, experts and qualified assistants | €1,649.70 | €5,101.20 |
| Group 3: Administrative and workshop heads | €1,435.20 | €5,101.20 |
| Groups 4 to 7: Non-qualified assistants, administrative officers, junior staff and administrative assistants | €1,424.40 | €5,101.20 |
| Groups 8 to 11 (daily base): Skilled trades, specialists, labourers and workers under 18 | €1,424.40 | €5,101.20 |
High-salary example: on €80,000 gross, the base stops at €61,214.40. The employer pays €14,446.60 of common contingencies and €190.47 of solidarity contribution, €19,870.90 of Social Security in total, 24.84% of gross. That is why the cost percentage falls as salary rises.
Employer cost by salary
Permanent contract, contribution groups 4 to 7 and office AT/EP rate (1.50%). Above the maximum base, contributions as a share of gross fall.
| Annual gross salary | Employer Social Security | % of gross | Total annual cost | Monthly cost |
|---|---|---|---|---|
| €18,000 | €5,787 | 32.15% | €23,787 | €1,982 |
| €24,000 | €7,716 | 32.15% | €31,716 | €2,643 |
| €30,000 | €9,645 | 32.15% | €39,645 | €3,304 |
| €40,000 | €12,860 | 32.15% | €52,860 | €4,405 |
| €61,214.40 | €19,680 | 32.15% | €80,895 | €6,741 |
| €80,000 | €19,871 | 24.84% | €99,871 | €8,323 |
| €120,000 | €20,338 | 16.95% | €140,338 | €11,695 |
Workplace accident (AT/EP) rate by activity
The premium table in force since 1 January 2026 is in additional provision 61 of the General Social Security Act and already uses the new CNAE-2025 classification. Each rate is split into IT (temporary incapacity) and IMS (permanent incapacity, death and survivors). If the employee works in an occupation listed in table II, such as office-only staff, that rate applies even if the company's activity has another one. These are some of the most common; in the calculator you can pick one or enter your own.
| Activity (CNAE-2025 code) | IT | IMS | Total |
|---|---|---|---|
| Office-only staff (any activity) (table II, a) | 0.80% | 0.70% | 1.50% |
| Accommodation (hotels) (55) | 0.80% | 0.70% | 1.50% |
| Food and beverage service (restaurants, bars) (56) | 0.80% | 0.70% | 1.50% |
| Computer programming and IT consultancy (62) | 0.80% | 0.70% | 1.50% |
| Legal and accounting activities (69) | 0.80% | 0.70% | 1.50% |
| Head offices and management consultancy (70) | 0.80% | 0.70% | 1.50% |
| Financial services (64) | 0.80% | 0.70% | 1.50% |
| Education (85) | 0.80% | 0.70% | 1.50% |
| Human health activities (86) | 0.80% | 0.70% | 1.50% |
| Residential care (87) | 0.80% | 0.70% | 1.50% |
| Social work without accommodation (88) | 0.80% | 0.70% | 1.50% |
| Hairdressing and barbers (9621) | 0.80% | 0.70% | 1.50% |
| Call centres (8220) | 0.80% | 0.70% | 1.50% |
| Other personal services (96) | 0.85% | 0.70% | 1.55% |
| Retail trade (47) | 0.95% | 0.70% | 1.65% |
| IT infrastructure, data processing and hosting (63) | 0.65% | 1.00% | 1.65% |
| Architecture and engineering services (71) | 0.65% | 1.00% | 1.65% |
| Real estate activities (68) | 0.65% | 1.00% | 1.65% |
| Advertising and market research (73) | 0.90% | 0.80% | 1.70% |
| Other professional, scientific and technical activities (74) | 0.90% | 0.85% | 1.75% |
| Postal and courier activities (53) | 1.00% | 0.75% | 1.75% |
| Bakery and pasta products (107) | 1.05% | 0.90% | 1.95% |
| Office administrative and business support (82) | 1.00% | 1.05% | 2.05% |
| Wholesale trade (general) (46) | 1.40% | 1.20% | 2.60% |
| Motor vehicle manufacturing (29) | 1.60% | 1.20% | 2.80% |
| Sports, amusement and recreation (93) | 1.70% | 1.30% | 3.00% |
| Food manufacturing (general) (10) | 1.60% | 1.60% | 3.20% |
| Land passenger transport (49) | 1.80% | 1.50% | 3.30% |
| Warehousing and transport support (52) | 1.80% | 1.50% | 3.30% |
| Security and investigation (80) | 1.40% | 2.20% | 3.60% |
| Building services and landscaping (81) | 2.10% | 1.50% | 3.60% |
| Cleaning staff (any activity) (table II, g) | 2.10% | 1.50% | 3.60% |
| Road freight transport and removals (494) | 2.00% | 1.70% | 3.70% |
| Fabricated metal products (25) | 2.00% | 1.85% | 3.85% |
| Motor vehicle repair (9531) | 2.45% | 2.00% | 4.45% |
| Construction of buildings (41) | 3.35% | 3.35% | 6.70% |
| Civil engineering (42) | 3.35% | 3.35% | 6.70% |
| Specialised construction activities (43) | 3.35% | 3.35% | 6.70% |
Temporary contracts and contracts under 30 days
On a fixed-term contract the employer pays 6.70% unemployment instead of 5.50%, bringing total contributions to 31.85% plus AT/EP. On €30,000 that is €360.00 more a year. Replacement (sustitución), training and relief contracts, and workers with a disability of at least 33%, use the permanent rate. In addition, every fixed-term contract shorter than 30 days carries an extra employer contribution of €33.62 when it ends (not applicable to replacement or training contracts). You can enter how many you sign under "More options".
Hiring incentives (bonificaciones)
Some hires qualify for reductions in employer contributions under Royal Decree-law 1/2023. They are deducted from the employer's contribution, never above 100% of it, are set per full-time contract (prorated for part-time, with at least half a working day) and require keeping the job. Some current examples:
- Permanent hiring of long-term unemployed people (registered at least 12 of the previous 18 months): €110/month for 3 years; €128/month for women or people aged 45+. (Real Decreto-ley 1/2023, art. 21)
- Converting a training contract into a permanent one: €128/month for 3 years (€147 for women). Converted relief (relevo) contract: €55/month (€73 for women). (Real Decreto-ley 1/2023, art. 24)
- Permanent hiring of women who are victims of gender-based or sexual violence or trafficking: €128/month for 4 years. (Real Decreto-ley 1/2023, art. 16)
The calculator does not subtract them because eligibility must be proven case by case. If you qualify, deduct it from the annual cost: €128 a month is €1,536 a year.
And how much does the employee take home?
From gross pay, the employee pays their own Social Security share (6.50% on a permanent contract in 2026: 4.70% common contingencies, 1.55% unemployment, 0.10% training and 0.15% MEI) plus the income tax the employer withholds. On €30,000 gross their contribution is €1,950.00, so between employer and employee Social Security receives €11,595.00. Income tax is not a cost to the employer. To see take-home pay, use the net salary calculator or the Spain income tax calculator.
Frequently asked questions
How much does an employee cost a company in Spain in 2026?
On a permanent contract the employer pays Social Security of 30.65% of gross salary plus the workplace accident rate for its activity (1.50% for office work). On a €30,000 salary, employer contributions are €9,645.00 and the total cost is €39,645.00 a year.
What percentage does the employer pay to Social Security?
In 2026: 23.60% common contingencies, 0.75% MEI, 5.50% unemployment (6.70% on fixed-term contracts), 0.20% FOGASA, 0.60% vocational training and the workplace accident rate for the activity. In total, between 32.15% and 38.55% in the most common cases.
Do the extra payments (pagas extra) change the employer's cost?
No. The monthly contribution base already includes the prorated share of extra payments, so 12 or 14 payments give the same annual result. Only the timing of salary payments changes.
What happens if the salary exceeds the maximum base?
Ordinary contributions are only calculated up to the maximum base of €5,101.20 a month (€61,214.40 a year). On the part of the salary above it, the solidarity contribution has applied since 2025: in 2026 the employer pays 0.96% to 1.22% of that excess depending on the band.
How much more does a temporary contract cost?
Employer unemployment contributions rise from 5.50% to 6.70%, 1.20% more of salary: on €30,000 that is €360.00 a year. Fixed-term contracts shorter than 30 days also carry an extra €33.62 contribution when they end.
Where do I find my company's workplace accident (AT/EP) rate?
In the premium table in additional provision 61 of the General Social Security Act, by the CNAE code of the main activity. If the job is office-only, the 1.50% rate in table II applies even if the activity has a higher rate. The rate also appears in the company's contribution statement.
Does this calculator include the employee's income tax?
No. Income tax (IRPF) is paid by the employee; the employer only withholds it from the payslip, so it does not add to the employer's cost. To see take-home pay, use the net salary calculator.
Sources
- Orden PJC/297/2026, de 30 de marzo, de cotización a la Seguridad Social para 2026 (BOE-A-2026-7296): arts. 1-4, 16, 17, 28 y 33
- Texto refundido de la Ley General de la Seguridad Social, disposición adicional 61ª: tarifa de primas de AT y EP (BOE-A-2015-11724)
- Real Decreto-ley 3/2026, de 3 de febrero (BOE-A-2026-2548)
- Real Decreto-ley 1/2023, de 10 de enero, de incentivos a la contratación laboral (BOE-A-2023-625)
- Seguridad Social: bases y tipos de cotización 2026