| Item | 2026 figure | Notes |
|---|---|---|
| Employer social security | 32.15% of the contribution base | Office employee on an open-ended contract; accident rate varies by activity |
| Maximum contribution base | €5,101.20 a month | €61,214.40 a year |
| Minimum wage (SMI) | €1,221 a month × 14 | €17,094 a year in 2026 |
| Salary payments | 14 a year | 12 monthly plus 2 extra, unless the collective agreement spreads them |
| Paid annual leave | 30 calendar days | Plus up to 14 public holidays |
| Working time | 40 hours a week | On an annual average; daily time records required |
| Objective dismissal | 20 days' pay per year of service | Up to 12 months' pay, with 15 days' notice |
Spanish employers pay social security on each employee's contribution base, which is their monthly pay including the pro-rated extra payments, up to the maximum base of €5,101.20 a month in 2026.
Rates below are for an office employee on an open-ended contract. Fixed-term contracts pay 6.70% unemployment instead of 5.50%, and the accident and occupational disease (AT/EP) rate depends on the role and the company's activity.
| Contribution | Employer rate | Applies to |
|---|---|---|
| Common contingencies (pensions, health, etc.) | 23.6% | Pay up to €61,214.40 a year |
| Unemployment (open-ended contract) | 5.5% | Open-ended contracts; 6.70% for fixed-term |
| Wage Guarantee Fund (FOGASA) | 0.2% | Pay up to €61,214.40 a year |
| Vocational training | 0.6% | Pay up to €61,214.40 a year |
| Intergenerational Equity Mechanism (MEI) | 0.75% | Rises each year to 2029 |
| Workplace accident & occupational disease (AT/EP) | 1.5% | 1.5% for office staff in any sector; other roles pay their activity rate |
| Total | 32.15% | Before any items that vary by employer |
Employer amounts for a full year at 2026 rates, using the contributions above:
| Annual gross salary | Employer contributions | Share of salary |
|---|---|---|
| €24,000 | €7,716.00 | 32.15% |
| €40,000 | €12,860.00 | 32.15% |
| €60,000 | €19,290.00 | 32.15% |
| €85,000 | €19,680.43 | 23.15% |
The minimum interprofessional wage (SMI) for 2026 is €1,221 a month in 14 payments, or €17,094 a year.
- Two extra payments a year: one at Christmas and one in a month set by collective agreement or with employee representatives.
- Maximum 40 hours of actual work a week on an annual average, with at least 12 hours' rest between working days.
- Employers must keep a daily record of each employee's start and finish times and keep the records for four years.
- At least 30 calendar days of paid leave a year, which cannot be replaced by payment.
- Up to 14 paid public holidays a year, two of them local, so the calendar varies by location.
- For ordinary illness, the benefit starts on day 4 of sick leave. The employer pays it from day 4 to day 15, and Social Security after that.
- Each parent is entitled to 19 weeks of birth and childcare leave (32 weeks for a single parent).
- Contracts are presumed open-ended. A fixed-term contract is allowed only for production circumstances or to replace an absent employee, and the contract must state the precise cause.
- Agreed in writing. Unless the collective agreement says otherwise: up to 6 months for qualified technical staff and 2 months for other employees (3 months in companies with fewer than 25 employees).
- Dismissal must be disciplinary (serious, culpable breach) or on objective grounds. Objective dismissal requires written notice of the cause, 15 days' notice and compensation of 20 days' salary per year of service (max. 12 months' pay).
- The notice set by the collective agreement or local custom (art. 49.1.d). There is no fixed statutory period.
How much social security does a Spanish employer pay in 2026?
What is the maximum contribution base in Spain for 2026?
What is the minimum wage in Spain in 2026?
Are salaries in Spain paid in 14 payments?
- 2Workers' Statute (Estatuto de los Trabajadores), consolidated text
Boletín Oficial del Estado (BOE)
Arts. 8.3 (contract notification), 14 (probation), 15 (fixed-term contracts), 31 (extra payments), 34 (working time and time recording), 37.2 (public holidays), 38 (annual leave), 43 (worker transfer), 48.4 (birth leave), 49.1.d (resignation), 52–54 and 56 (dismissal). Consolidated text updated 3 October 2026.
- 3General Social Security Act (Ley General de la Seguridad Social), art. 173
Boletín Oficial del Estado (BOE)
Temporary incapacity benefit: for ordinary illness it is paid from day 4, by the employer from day 4 to day 15.
- 4Workplace accident and occupational disease tariff (LGSS, additional provision 61)
Boletín Oficial del Estado (BOE)
Tariff in force from 1 January 2026, added by Real Decreto-ley 3/2026. Cuadro II (a): exclusive office work 1.50% (IT 0.80 + IMS 0.70); Cuadro I sets rates by CNAE-2025 activity code.
- 5Real Decreto 126/2026: minimum wage (SMI) for 2026
Boletín Oficial del Estado (BOE)
Sets the 2026 minimum wage at €1,221 a month in 14 payments (€17,094 a year).