Social Security contributions in Spain 2026: how much is deducted from your pay
As well as income tax, your Social Security contributions are deducted from every payslip. They fund your future pension, unemployment benefit, sick leave and training. In 2026 there are two changes: the MEI goes up and the maximum contribution base is updated.
What the employee pays
| Item | Permanent contract | Temporary contract |
|---|---|---|
| Common contingencies | 4.70% | 4.70% |
| Unemployment | 1.55% | 1.60% |
| Vocational training | 0.10% | 0.10% |
| MEI | 0.15% | 0.15% |
| Total | 6.50% | 6.55% |
With a gross salary of €2,000 a month, an employee on a permanent contract pays €130 a month.
What the MEI is
The Intergenerational Equity Mechanism is an additional contribution intended to strengthen the pension reserve fund. In 2026 it is 0.90%: 0.75% is paid by the employer and 0.15% by the employee. It will rise gradually over the coming years.
Minimum and maximum base
Contributions are calculated on the contribution base, which in practice is your gross monthly salary with extra payments spread across the year. It has limits:
- Maximum base 2026: €5,101.20 a month (€61,214.40 a year). Above that figure no ordinary contributions are paid.
- Minimum base: linked to the minimum wage and varies by contribution group.
The solidarity contribution
Since 2025, salaries above the maximum base pay an additional contribution on the excess. It is split between employer and employee in the same proportion as common contingencies, so the employee's share is small. Our calculator already includes it for high salaries.
What about the employer?
The employer pays considerably more than the employee: around an extra 31–33% on top of gross salary. You can see it with the employer cost calculator.