Total employer cost per year
€26,430
€2,203 per month
Cost per hour worked
€14.75
Estimated over 1,792 full-time hours a year (scaled for part-time). Actual hours depend on your collective agreement.
Hiring costs
Employee cost calculator for the self-employed
Work out how much it costs to hire an employee as a self-employed worker in Spain: gross salary plus the employer's social security, cost per hour and the employee's estimated net pay. Adjust salary, contract type and working hours to see the real cost of hiring.
Cost of hiring an employee
Total cost to the company, cost per hour and the employee's estimated net pay using the rates in force.
Employee's estimated net pay
What the employee takes home after their share of social security and income tax withholding.
Net annual
€16,656
Net per payment
€1,190
Gross annual salary€20,000
Employee social security- €1,300
Income tax withholding (approx.)10.22%- €2,044
Estimate using the Spanish Tax Agency withholding algorithm for an employee under 65, without a disability or dependants. Personal and family circumstances may change the result.
The cost of an employee is 100% deductible
The gross salary and all employer social security are deductible expenses in your self-employed activity, so they lower your income tax base.
Hiring incentives. There are reductions on the employer contribution under Royal Decree-Law 1/2023 (for example, €275/month for 3 years for a permanent contract with under-30s with low qualifications, or €110/month —€128/month if the worker is 45 or older— for hiring the long-term unemployed), subject to requirements and to keeping the job for 3 years.
Indicative result. It does not replace tax or employment advice: the collective agreement, contribution group, incentives, severance pay and the employee's personal situation can change the real cost.
Employer social security
Employer contributions add around 30-32% of the contribution base. Salaries above the maximum base also incur the progressive solidarity contribution.
Deductible expense
Salary and employer contributions are deductible from your activity, so the after-tax net cost is lower than the gross cost.
Incentives and aid
Depending on the contract type and the worker's profile, you may apply incentives that reduce the employer contribution during the first years.