nokfiSpain employee cost calculator
An employee in Spain costs more than their gross salary: the employer pays around 32 % on top in social security. Enter the salary to see the real cost per year, per month and per hour.
Updated October 2026
Cost of an employee
Contract
Depends on the activity; 1.5 % is an average. Your accountant will tell you yours.
Total cost per year
—
Fill in the figures to see the result.
2026 employer contribution rates, general scheme. Doesn't include rebates, bonuses or collective agreements.
Calculated in your browser: nothing is sent or stored. Estimate for the general regime (mainland Spain and the Balearic Islands). It does not replace professional advice.
Employer social security rates in 2026
| Item | Employer |
|---|---|
| Common contingencies | 23.60 % |
| Unemployment (permanent) | 5.50 % |
| Unemployment (temporary) | 6.70 % |
| Wage guarantee fund (FOGASA) | 0.20 % |
| Vocational training | 0.60 % |
| Intergenerational equity (MEI) | 0.75 % |
Employer rates in the general regime (Order PJC/297/2026). The work accident and occupational disease rate (AT/EP) depends on the activity; 1.5 % is an average.
Example
A gross salary of €25,000 a year on a permanent contract with a 1.5 % AT/EP rate adds 32.15 % in contributions: €8,037.50. The total cost to the employer is €33,037.50 a year, about €2,753 a month.
What is not included
The maximum contribution base in 2026 is €5,101.20 a month: above that salary no more is paid (except the solidarity contribution, which is not included). Discounts, bonuses, allowances and collective agreement terms are not included either.
Frequently asked questions
How much does an employee cost a company in Spain?
Roughly the gross salary plus 31-33 % in social security, depending on the contract type and the risk of the activity.
Why does a temporary contract cost more?
Because the employer’s unemployment contribution is 6.70 % on temporary contracts, against 5.50 % on permanent ones.
What is the MEI?
The Intergenerational Equity Mechanism, a contribution to support pensions. In 2026 it is 0.90 %, of which the employer pays 0.75 %.
Does the annual gross salary include extra payments?
Yes: enter the total gross for the year, including the extra payments (pagas extra).