Employment costs Spain 2026

Spain Employer Cost Calculator 2026

Calculate the true total cost of employing a worker in Spain: gross salary plus employer Social Security contributions. 2026 rates updated per Order PJC/297/2026 (BOE 31/03/2026).

2026 SS rates updated MEI 0.75% (Order PJC/297/2026) No sign-up required · Free

Enter employee details

General regime · 2026 Social Security contribution rates (Order PJC/297/2026)

Affects the AT/EP accident insurance rate

Spain Social Security contribution rates 2026

Rates in force per Order PJC/297/2026 of 30 March (Official State Gazette 31/03/2026).

Spain Social Security contribution rates 2026 — General Regime
Contribution type Employer Employee Total
Common contingencies (pension, IT, maternity) 23.60% 4.70% 28.30%
Unemployment (permanent contract) 5.50% 1.55% 7.05%
Unemployment (temporary contract) 6.70% 1.55% 8.25%
FOGASA (Wage Guarantee Fund) 0.20% n/a 0.20%
Vocational training 0.60% 0.10% 0.70%
MEI (Equity Mechanism 2026) 0.75% 0.15% 0.90%
AT/EP: Accident rate (services, general) ~1.50% n/a ~1.50%

Source: RDL 8/2015 LGSS · TGSS 2026 rates · Law 21/2021 MEI

Spain IRPF 2026 Calculator

Income tax and net salary

Severance Calculator

Dismissal indemnification

Employment Services

Payroll, contracts, HR compliance

Frequently asked questions about employment costs in Spain

What are the employer Social Security rates in Spain for 2026?
Employer Social Security contributions in Spain total approximately 30–31% of gross salary for permanent contracts under the general regime (Order PJC/297/2026): common contingencies 23.60%, unemployment 5.50% (permanent) / 6.70% (temporary), FOGASA 0.20%, vocational training 0.60%, MEI 0.75%, and AT/EP work accident rate variable by sector (~1.50% for services). For a €30,000 gross salary, the total annual employer cost is approximately €39,200.
What is the difference between employer and employee Social Security contributions?
Employer contributions are added on top of the gross salary. They do not appear on the employee's payslip but are a real cost for the business. Employee contributions (common contingencies 4.70%, unemployment 1.55%, vocational training 0.10%, MEI 0.15%, total ~6.50%) are withheld from the gross salary. This calculator shows both: the total cost to the company and the deductions borne by the employee.
What is the MEI and what is the 2026 rate?
The MEI (Mecanismo de Equidad Intergeneracional, Intergenerational Equity Mechanism) is an additional pension sustainability contribution introduced by Law 21/2021. In 2026, per Order PJC/297/2026, the employer rate is 0.75% and the employee rate is 0.15% of the contribution base. The rate will increase progressively until 2032.
Are there cost differences between permanent and temporary contracts in Spain?
Yes. Temporary contracts carry a higher employer unemployment contribution: 6.70% versus 5.50% for permanent contracts. This represents an extra 1.20 percentage points on the gross salary. For a €30,000 salary, the annual cost difference is €360. Temporary contracts also accrue a €12 per day worked end-of-contract indemnification.
Can employer Social Security costs be reduced in Spain?
Yes. There are employer contribution bonuses for permanent contracts for workers under 30, people with disabilities, workers over 52, long-term unemployed, and other priority groups. A well-designed flexible remuneration structure (meal vouchers, health insurance, pension contributions) can also legally reduce the contribution base and the total employment cost.

Related calculators

Severance Calculator (Spain)Spain IRPF 2026 CalculatorFreelance vs Company

Key concepts

Cotizacion Seguridad SocialNominaContrato Indefinido
REAF-registeredICAM memberSince 2010

This tool provides a directional estimate. A specialist can analyse your specific situation in detail.

Save or share your result

X LinkedIn WhatsApp Email

Use this calculator on your site

This calculator is free and embeddable. Copy the code and paste it on any page of your site. Works in blogs, forums, intranets and templates — no dependencies.

HTML

<iframe
  src="https://bm.consulting/embed/employer-cost-calculator/"
  width="100%"
  height="600"
  style="border:0; max-width: 720px; margin: 0 auto; display: block;"
  loading="lazy"
  title="Spain Employer Cost Calculator 2026 — BMC"
></iframe>
<p style="text-align:center; font-size:0.875rem; color:#555;">
  <a href="https://bm.consulting/embed/employer-cost-calculator/" target="_blank" rel="noopener">Spain Employer Cost Calculator 2026</a>
  by <a href="https://bm.consulting" target="_blank" rel="noopener">BMC</a>
</p>

We keep the calculations updated with every regulatory change. The embed updates automatically — no need to touch anything on your site.

Preview

License and attribution

Free to use with one requirement: keep the "Powered by BMC" link visible in the iframe (already included). No permission needed for individual embeds — for mass integrations or branded white-label, contact us.

Methodology and sources

Contribution rates applied are those in force for 2026 per Order PJC/297/2026 of 30 March (Official State Gazette 31/03/2026), which updates the General Regime Social Security rates. The MEI (Intergenerational Equity Mechanism) increased to 0.75% employer + 0.15% employee in 2026, up from 0.58% + 0.10% in 2024.

Assumptions applied by this calculator

Employer contribution rates 2026
Common contingencies: 23.60%; unemployment permanent: 5.50% (temporary: 6.70%); FOGASA: 0.20%; vocational training: 0.60%; MEI: 0.75% (Order PJC/297/2026). AT/EP variable by sector: ~1.50% general services, 4.90% hospitality, 6.70% construction.
Employee contribution rates 2026
Common contingencies: 4.70%; unemployment: 1.55%; vocational training: 0.10%; MEI: 0.15%. Total employee: ~6.50% of gross salary.
Contribution base
Applied to the full gross annual salary without modelling maximum/minimum contribution bases by occupational group (cap ~€54,000/year in 2026), overtime, or excluded components.

Official sources

Last reviewed: 2026-06-23

Reviewed by: Barbara Botia — Of Counsel · ICAM registered 11.233

This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.

Optimise your workforce cost structure

Our employment law and tax specialists help you design an efficient remuneration structure: flexible pay, Social Security bonuses, severance provisions, and collective agreement compliance.

Speak with a specialist People and payroll services
Email
Contact