Business
Spain — Business: Payroll
Spanish payroll requires the employer to withhold both Social Security contributions and IRPF (income tax) from gross salary each month. Employer Social Security contributions run approximately 30.57-30.65% of gross salary (plus a variable occupational-accident rate, e.g. ~1.5% for office work); employees contribute a further 6.48%. The 2026 monthly contribution base floor is €1,381.20 and the ceiling is €5,101.20. IRPF withholding follows the national progressive brackets (19% up to €12,450; 24% to €20,200; 30% to €35,200; 37% to €60,000; 45% to €300,000; 47% above), adjusted monthly based on annual projected salary, contract duration, and personal/family circumstances. Since 1 January 2025, an additional solidarity contribution applies to salaries above the maximum contribution base, tiered at 1.15% (0-10% above the ceiling), 1.25% (10-50% above), and 1.46% (50%+ above) in 2026.
Key facts
- Employer Social Security contribution: ~30.57-30.65% of gross salary, plus a variable occupational-accident rate (e.g. ~1.5% for office work).
- Employee Social Security contribution: 6.48% of gross salary.
- 2026 monthly contribution base: €1,381.20 floor, €5,101.20 ceiling.
- IRPF brackets: 19% (to €12,450), 24% (to €20,200), 30% (to €35,200), 37% (to €60,000), 45% (to €300,000), 47% (above).
- Additional solidarity contribution (since 2025) on salaries above the maximum base: 1.15%/1.25%/1.46% tiered by how far above the ceiling.
Costs
- Employer Social Security contribution: ~30.57-30.65% of gross salary
- Employee Social Security contribution: 6.48% of gross salary
Common mistakes
- Forgetting the variable occupational-accident contribution rate on top of the base employer Social Security rate.
- Not applying the additional solidarity contribution for high earners above the maximum contribution base.