How it's calculated
An employee's cost to a Spanish employer is the gross salary plus the employer's own Social Security contributions, charged on the same monthly contribution base as the employee's: monthly pay including a share of extra payments, between the minimum base and the maximum of €5,101.20 a month in 2026.Boletín Oficial del Estado
The formula
Employer contributions = contribution base × (23.60% common contingencies + 5.50% unemployment (6.70% fixed-term) + 0.60% vocational training + 0.20% FOGASA + 0.75% MEI) + solidarity contribution on pay above the cap + work-accident insurance (AT/EP) at your activity's rate
Total cost = gross salary + employer contributions
Worked example
An employee on a permanent contract earning €40,000 gross costs the employer €52,260 a year, of which €12,260 is employer Social Security, before work-accident insurance. The employee takes home €29,656 after their own contributions and IRPF withholding.
| Line | Amount |
|---|---|
| Gross salary | €40,000 |
| Common contingencies (23.60%) | €9,440 |
| Unemployment (5.50%) | €2,200 |
| Vocational training (0.60%) | €240 |
| FOGASA (0.20%) | €80 |
| MEI (0.75%) | €300 |
| Employer contributions | €12,260 |
| Total cost to the employer | €52,260 |
| The employee takes home (after SS and IRPF withholding) | €29,656 |
On a fixed-term contract the same salary costs €52,740.
Assumptions and limitations
- General scheme employees. Special schemes (domestic workers, agricultural workers, artists) have different rules.
- AT/EP rate: enter your activity's rate from the LGSS tariff; it is 0 by default.
- Not included: bonuses and benefits in kind, hiring incentives and reductions, severance, and the extra contribution on very short fixed-term contracts.