Employee cost calculator for Spain, 2026

The calculation starts with assessable monthly remuneration, including accrued extra payments, then applies floors and ceilings. The common-contingency floor depends on the contribution group; the occupational base has a separate floor. A single salary can therefore produce two different bases. Meeting a contribution floor does not establish compliance with Spain’s minimum wage or the applicable collective agreement.

For part-time work, hourly floors use actual ordinary and additional part-time hours in the month. A percentage such as 50% does not supply those hours. Assessable remuneration must include applicable rest-day and public-holiday pay. Mid-month starts or departures require proportional rules that this version does not calculate.

Assume annual gross pay of €48,000, an open-ended contract, group 7, full-time work, CNAE 62 and no Table II occupation, incentives or exceptional events. For twelve identical months, estimated employer contributions are €1,286 per month and annual cost is €63,432. Employee contributions are not added again: they are deducted from gross salary rather than charged as an additional employer cost.

At €1,900 per month without extra payments, with the same conditions but group 1, the common base is €1,989.30 and the occupational base €1,900. Estimated employer contributions are €632.59 per month; twelve-month cost is €30,391.08. This demonstrates separate bases, not legal approval of a particular salary.

At €8,500 per month without extras, group 7 and the first example’s conditions, both ordinary bases reach €5,101.20. Pay above the ceiling still attracts solidarity contributions in bands. The estimated employer contribution is €1,676.51 per month; reaching the ceiling does not cap every contribution.

Paying the same annual salary in twelve or fourteen instalments does not itself change annual accrued pay. With monthly input, add the annual extras once. The tool spreads them over twelve months rather than charging fourteen contribution months or reproducing your bank-transfer schedule.

Occupational accident premiums depend on the declared activity or an applicable Table II occupation. There is no free-entry rate. Mixed-rate divisions need a specific class unless an applicable occupation has been confirmed. Exclusive office work requires every condition stated next to the selector; a job title alone is insufficient.

Register as an employer with Social Security and obtain the contribution account code before employing someone. Your own registration as self-employed does not replace this step. Check the applicable collective agreement, duties, working time and salary, and arrange the employee’s Social Security registration before work starts.

Prepare the contract in the form required for the case. Its content and any extension must be communicated to the public employment service within ten days of being agreed, under the applicable procedure. That communication deadline does not postpone the prior Social Security registration. Plan risk assessment and preventive measures appropriate to the job and business.

After hiring, budget for payroll, contributions and any withholding obligations, as well as the required employment records. If a professional handles the paperwork, agree exactly which registrations, recurring tasks and exceptional incidents are included. This calculator neither registers the employer or employee nor provides a payroll service.

Recruitment, equipment, prevention services, advisory fees, severance and other non-salary costs are excluded. So are contribution incentives and the exceptional situations listed in the form. Keep your own record of assumptions to discuss with the responsible professional; no employee record is stored here. Take-home pay requires a separate employee-contribution and withholding calculation. It is not the cost of an invoice from a self-employed supplier.