How it works
Employees pay 6.50% social security in 2026 (4.70% common contingencies, 1.55% unemployment, 0.10% training and 0.15% intergenerational equity mechanism — MEI), capped at a maximum contribution base of €5,101.20 a month. Above that cap a small solidarity contribution applies, shared with the employer.
For income tax (IRPF), net work income is reduced by €2,000 of general expenses and by the work-income reduction (up to €7,302 for low earners). The state scale and your region's scale are applied to the resulting base, minus the tax on the personal and family allowance (€5,550 per taxpayer plus amounts for children). Finally, the 2026 work-income deduction of up to €590.89 means that people earning the €17,094 minimum wage pay no IRPF.
2026 state IRPF scale
| Taxable base | State rate |
|---|---|
| €0 – €12,450 | 9.5% |
| €12,450 – €20,200 | 12% |
| €20,200 – €35,200 | 15% |
| €35,200 – €60,000 | 18.5% |
| €60,000 – €300,000 | 22.5% |
| Over €300,000 | 24.5% |
Each region adds its own scale on the same base, so combined marginal rates range from about 18% to over 50%.
Example
On a €30,000 salary in Madrid, social security is €1,950.00, IRPF is €4,632.58 and net pay is €23,417.42 a year — €1,951.45 over 12 payments or €1,672.67 over 14. On €22,000 in Andalusia, net pay is €17,803.95.
Limitations
Regional tax credits, disability, dependent parents and the separate foral systems of the Basque Country and Navarre are not included. The result is the estimated annual tax, not the monthly withholding.
Frequently asked questions
How much social security do employees pay in Spain in 2026?
6.50% of gross salary on a permanent contract (6.55% fixed-term), up to the maximum monthly base of €5,101.20.
Do minimum-wage earners pay income tax in Spain?
No. In 2026 the work-income deduction of €590.89 cancels the tax for salaries up to €17,094.
Is 14 payments different from 12?
The annual net is the same; with 14 payments you receive two extra payments, usually in June and December.
- Agencia Tributaria — Algoritmo de cálculo de retenciones 2026 (reducción art. 20, mínimos)
- Agencia Tributaria — Deducción por obtención de rendimientos del trabajo desde 2026 (RDL 5/2026)
- Ley 35/2006 del IRPF, arts. 63 y 74 (escala estatal) — BOE
- Seguridad Social — Bases y tipos de cotización 2026 (Orden PJC/297/2026)
- Escalas autonómicas: Manual práctico de Renta 2025 de la AEAT; Ley 5/2026 de la Generalitat Valenciana (DOGV 10/08/2026)