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Employee cost in Spain

Enter the gross salary and see what an employer pays in Spain on top of it in 2026.

€
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%

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 employer pays in Spain

On top of gross pay, the employer pays about 32.15% in contributions.

Common contingencies
23.6%
Unemployment (permanent)
5.5%
Work accidents and occupational illness (AT/EP)
1.5%
Wage guarantee fund (FOGASA)
0.2%
Vocational training
0.6%
Intergenerational Equity Mechanism (MEI)
0.75%

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.

An example

Gross salary
€30,000 a year
Employer contributions
€9,645
Total cost to the employer
€39,645 a year · €3,304 a month

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?

With a gross salary of €30,000, about €39,645 a year: 32.15% on top of gross pay.

Is there a contribution cap in Spain?

Yes: the contribution base is capped at €5,101.20 a month in 2026, with a small solidarity contribution above it.

Sources

Nyrut is for invoicing and keeping your expenses and taxes in order, in Spain and beyond.

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