Social Security contributions
The employee’s Social Security contributions are deducted from gross pay: common contingencies, unemployment, vocational training and the MEI. They are charged on a base with a monthly maximum ceiling. The figures shown are the rates in force for 2026.
The first deduction from your pay
Before any income tax is worked out, the employer takes your Social Security contributions (cotizaciones a la Seguridad Social) out of the gross salary. They are what buys your public cover — a pension, unemployment benefit, sick pay and the rest of the system — and they come off first, so the IRPF withholding is then computed on what is left. Under the general regime (Régimen General) an employee on a permanent contract pays 6,50 % of the contribution base across four lines.
The employee’s lines
Your share splits into four contributions: common contingencies (the largest, covering pensions and general risks), unemployment, vocational training, and the MEI. Together they make up the 6,50 % deducted from your payslip.
| Common contingencies (contingencias comunes) | 4,70 % |
| Unemployment — permanent contract (desempleo, indefinido) | 1,55 % |
| Vocational training (formación profesional) | 0,10 % |
| MEI — intergenerational equity mechanism | 0,15 % |
| Employee total (permanent contract) | 6,50 % |
On a temporary contract the unemployment line is slightly higher (1,60 % instead of 1,55 %); everything else is unchanged. The calculator assumes a permanent contract.
The employer’s lines — the coste de empresa
The employer pays a much larger share on top of your gross. It is never deducted from your net, but it is the real cost of your job, so we show it as the coste de empresa. The main employer lines are:
| Common contingencies (contingencias comunes) | 23,60 % |
| Unemployment (desempleo, indefinido) | 5,50 % |
| Vocational training (formación profesional) | 0,60 % |
| MEI — intergenerational equity mechanism | 0,75 % |
| FOGASA — wage guarantee fund | 0,20 % |
One more employer-only cost is not shown as a single rate: the accident and occupational- illness premium (AT/EP) varies by sector, so there is no single figure to quote. FOGASA and AT/EP are borne entirely by the employer.
The contribution base and its ceiling
Contributions are not charged on your gross directly but on a contribution base that sits between a floor and a ceiling. The general monthly floor (grupos 4–7) is 1424,40 €, and the monthly ceiling — the base máxima — is 5101,20 € (61.214,40 € a year). Below the floor the base is lifted to it; above the ceiling the base is capped, so contributions stop growing and each further euro of gross turns almost fully into net.
The base always includes the extra payments spread across the year: whether you are paid in 12 or 14 instalments, the contribution base is computed on a 12-month prorated basis, so the pagas extra never change your monthly contributions.
Frequently asked questions
- What is the MEI?
- The Mecanismo de Equidad Intergeneracional is an extra contribution created to help fund future pensions. In 2026 it is 0,90 % in total, shared between the employer (0,75 %) and the employee (0,15 %). It rises on a legislated annual ramp, so the figure changes year to year.
- Why do contributions stop growing above a certain salary?
- Contributions are charged on a base, and that base has a monthly ceiling — the base máxima of 5101,20 €. Once your pay crosses it, the base freezes at the ceiling and your contributions stop rising, so each extra euro of gross above it converts almost entirely into net.
- Does a temporary contract change what I pay?
- Only slightly. The unemployment rate is a little higher on a temporary contract (1,60 %) than on a permanent one (1,55 %); every other line is the same. The calculator assumes a permanent (indefinido) contract.
- Are the employer contributions taken out of my pay?
- No. The employer share is paid on top of your gross salary, never deducted from it. It is shown as the coste de empresa (the total cost of employing you) so you can see the full picture, but it does not lower your net pay.
The full content for this page is still in preparation and subject to review.