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Employee cost calculator

Enter the gross salary and pick a country: see what the employer really pays, line by line, with the 2026 contribution caps.

€
Contract
%

Offices and admin work: 1.5–2%. Construction or industry: considerably more.

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Total cost to the employer per year

€39,645.00

32.15 % on top of gross pay.

Gross salary€30,000.00
Common contingencies (23.6 %)€7,080.00
Unemployment (permanent) (5.5 %)€1,650.00
Work accidents and occupational illness (AT/EP) (1.5 %)€450.00
Wage guarantee fund (FOGASA) (0.2 %)€60.00
Vocational training (0.6 %)€180.00
Intergenerational Equity Mechanism (MEI) (0.75 %)€225.00
Total cost€39,645.00
And the employee pays Social Security out of gross payCommon contingencies, unemployment, training and MEI. Income tax is separate.€1,950.00

General Scheme, 2026. The contribution base runs from €1,424.40 to €5,101.20 a month (groups 4–7). The accident rate (AT/EP) depends on the company's activity code: enter yours if you know it.

Figures checked on 15 October 2026.

What an employee costs, country by country

  • Spain: about 32% on top of gross pay (common contingencies 23.6%, unemployment 5.5% or 6.7%, accident insurance by sector, training, FOGASA and MEI), on a base capped at €5,101.20 a month.
  • Portugal: 23.75% with no cap.
  • Germany: around 21%, split with the employee and capped at €8,450 (pension, unemployment) and €5,812.50 (health, care) a month.
  • United Kingdom: 15% employer National Insurance above £5,000 a year, before the Employment Allowance.
  • United States: 7.65% (Social Security to $184,500 plus Medicare), plus federal and state unemployment.
  • France, Italy and Belgium: among the highest in Europe; the real figure depends heavily on salary and sector, so they're shown with a stated average.

What the payslip doesn't show

  • Recruiting and onboarding time.
  • Equipment, licences and space.
  • Training and benefits.
  • Paid leave and sick days.

Frequently asked questions

How much does an employee cost in Spain?

About 1.32 times gross pay: €30,000 gross costs the employer roughly €39,600 a year on a permanent contract.

Does paying in 14 instalments cost more in Spain?

No. Extra payments are prorated into the contribution base, so the annual cost is the same with 12 or 14 payments.

What's included for the US?

Social Security, Medicare and net FUTA. State unemployment (SUTA), health insurance and workers' comp vary and aren't included.

Put it on your website

Free, for your blog, practice or association: copy this code and paste it where you want it to appear. It updates itself when the figures change.

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Sources

Nyrut is for invoicing and keeping your expenses and taxes in order: what your team costs you, logged, flows straight into your numbers.

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