Employer cost calculator
Find out how much a company really pays for a salary in Spain: the gross amount plus the contributions paid by the employer.
Estimate using 2026 contribution rates. It does not include rebates, overtime, training or other labour costs.
What the employer pays on top of salary
For each employee, the company pays a series of contributions to Social Security, calculated on the contribution base (gross salary, capped at €5,101.20 a month in 2026):
| Item | Employer | Employee |
|---|---|---|
| Common contingencies | 23.60% | 4.70% |
| Unemployment (permanent) | 5.50% | 1.55% |
| Unemployment (temporary) | 6.70% | 1.60% |
| FOGASA (wage guarantee fund) | 0.20% | None |
| Vocational training | 0.60% | 0.10% |
| MEI (intergenerational equity) | 0.75% | 0.15% |
| Workplace accidents | Depends on activity | None |
To see the contributions from the employee's side, read our guide to Social Security contributions in 2026.