Employer cost calculator: Spain 2026
What an employee really costs in Spain: gross salary plus mandatory employer contributions. A €35,000 yearly salary costs about €46,252 (1.32× gross).
Employer cost by salary
Employer Social Security: contingencias comunes 23.60%, unemployment 5.50%, FOGASA, training, MEI 0.75%, AT/EP and the 2026 solidarity contribution above the cap.
| Gross per year | €20,000 | €35,000 | €60,000 | €100,000 |
|---|---|---|---|---|
| Contingencias comunes | €4,720 | €8,260 | €14,160 | €14,447 |
| Unemployment | €1,100 | €1,925 | €3,300 | €3,367 |
| FOGASA | €40 | €70 | €120 | €122 |
| Vocational training | €120 | €210 | €360 | €367 |
| MEI | €150 | €262 | €450 | €459 |
| Work accidents (AT/EP) | €300 | €525 | €900 | €918 |
| Solidarity contribution | €0 | €0 | €0 | €413 |
| Total employer cost | €26,430 | €46,252 | €79,290 | €120,094 |
| Cost multiplier | 1.322× | 1.322× | 1.322× | 1.201× |
| Employee take-home | €16,928 | €26,397 | €41,436 | €63,828 |
Annual employer Social Security on the base clamped to EUR 1,424.40-5,101.20 a month: contingencias comunes 23.60%, desempleo 5.50% (6.70% temporal), FOGASA 0.20%, FP 0.60%, MEI 0.75%, AT/EP 1.50% default (atep=% by activity), plus the 2026 solidarity contribution above the cap.
Employee side: Spain take-home pay calculator.
GET /v1/employer-cost?country=es&gross=… — free API key, 1,000 calls/month.Questions
How much does it cost to employ someone in Spain?
On top of gross pay, employers in Spain pay employer Social Security: contingencias comunes 23.60%, unemployment 5.50%, FOGASA, training, MEI 0.75%, AT/EP and the 2026 solidarity contribution above the cap. For a €35,000 yearly salary the total is about €46,252, or 1.32 times gross pay.
Does this include benefits or an EOR fee?
No. It covers statutory employer contributions and mandatory accruals only. Private health insurance, allowances, equipment and Employer of Record fees come on top.
Sources
- https://sede.agenciatributaria.gob.es/static_files/Sede/Programas_ayuda/Retenciones/2026/Algoritmo%20Retenciones-2026_10sept.pdf
- https://www.asepeyo.es/wp-content/uploads/Bases-tipos-cotizacion-2026-ES.pdf
- https://guiafiscal.es/calculadoras/retencion-irpf-nomina/
Updated 2026-11-13. Estimates for planning only, not tax advice.