Frequently asked questions
Answers to the most common questions about computing net pay in Spain, IRPF withholding and Social Security contributions. Content is added to on an ongoing basis.
- What is the difference between gross (bruto) and net (neto)?
- The gross salary (sueldo bruto) is the figure agreed in your contract — the full amount before anything is taken out. The net (sueldo neto) is what actually reaches your account after two deductions: your Social Security contributions (6,50 % of the base on a permanent contract) and the IRPF withholding. The employer forwards both on your behalf, so you only ever see the net.
- Why is my IRPF withholding different from a colleague in another region on the same salary?
- On the monthly payslip it should not be, if your circumstances match. The monthly withholding runs on a single national scale, the same in every autonomous community, so the same gross with the same family situation withholds the same in Madrid or Cataluña. Any real difference between two payslips comes from personal circumstances — children, the personal and family minimum, contract type — not from the region. The regional scale only enters the annual tax return (declaración de la renta) at year-end.
- Do 12 and 14 payments give me a different net?
- Not over the year. Annual net and total IRPF are identical under both schemes; only the monthly cash split changes. With 14 payments the ordinary months are lower and there are two extra payments (in summer and December); with 12 the extras are spread evenly across every month. Contributions are unaffected either way, because their base is always prorated over twelve months.
- What is the MEI?
- The Mecanismo de Equidad Intergeneracional is an extra Social Security contribution introduced to help fund future pensions. In 2026 it is 0,90 % in total, most of it paid by the employer and a small part by the employee. It rises on a legislated annual ramp, so it changes from year to year.
- What is the maximum contribution base (base máxima)?
- It is the monthly ceiling on the base your Social Security contributions are charged on — 5101,20 € a month in 2026. Once your gross passes it, the base freezes at the ceiling and your contributions stop rising, so each further euro above it converts almost entirely into net.
- Are these figures official?
- Not yet. The figures are the rates in force for 2026, taken from the primary sources — the tax authority (AEAT), Social Security and the official gazette (BOE) — but they have not been through this site’s own review and sign-off, so do not rely on them for a real decision.
The full content for this page is still in preparation and subject to review.