# 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.

Interactive calculator: https://www.nyrut.com/en/employee-cost-calculator

## 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.

## FAQ

**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.

## Sources (checked 2026-10-15)

- [Spanish Social Security: 2026 bases and rates](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537)
- [UK: rates and thresholds for employers 2026 to 2027 (gov.uk)](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027)
- [US: IRS Publication 15 (2026)](https://www.irs.gov/pub/irs-pdf/p15.pdf)
- [US: Social Security contribution and benefit base (SSA)](https://www.ssa.gov/oact/cola/cbb.html)
- [Germany: contribution rates and ceilings (vdek)](https://www.vdek.com/vertragspartner/arbeitgeber/beitragssaetze.html)
- [Portugal: social security contributions (gov.pt)](https://www.gov.pt/servicos/obter-informacoes-sobre-as-contribuicoes-para-a-seguranca-social-pagamento-de-entidade-empregadora-por-trabalhador-por-conta-de-outrem)

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