Social Security Contribution Rates Table 2026 — Domestic Workers in Spain
| Salary Band = Remuneration Monthly GROSS salary including the proportional monthly amount of annual bonus payments |
Contribution Base |
Common Contingencies, Professional Contingencies and Unemployment/FOGASA | Social Security Contributions |
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|---|---|---|---|---|---|---|---|---|---|---|---|
| Employer 23.60% CC |
Employer 1.50% CT |
Unemployment FOGASA Employer 5.70% |
MEI Employer 0.75% |
MEI 0.15% |
Unemployment and FOGASA 1.55% |
SS Contribution 4.70% |
Employee Contribution 6.40% |
Final Employer Contribution with 20% applied |
Large Family Bonus 45% |
||
| Band 1 — Up to 329.00€ | 305.00€ | 71.98€ | 4.58€ | 17.39€ | 2.29€ | 0.46€ | 4.73€ | 14.34€ | 19.52€ | 87.44€ | 69.45€ |
| Band 2 — From 329.01€ to 510.00€ |
436.00€ | 102.90€ | 6.54€ | 24.85€ | 3.27€ | 0.65€ | 6.76€ | 20.49€ | 27.90€ | 125.00€ | 99.28€ |
| Band 3 — From 510.01€ to 693.00€ |
602.00€ | 142.07€ | 9.03€ | 34.31€ | 4.52€ | 0.90€ | 9.33€ | 28.29€ | 38.53€ | 172.59€ | 137.08€ |
| Band 4 — From 693.01€ to 876.00€ |
785.00€ | 185.26€ | 11.78€ | 44.75€ | 5.89€ | 1.18€ | 12.70€ | 36.90€ | 50.24€ | 225.06€ | 178.74€ |
| Band 5 — From 876.01€ to 1.061.00€ |
970.00€ | 228.92€ | 14.55€ | 55.29€ | 7.28€ | 1.46€ | 15.04€ | 45.59€ | 62.08€ | 278.10€ | 220.87€ |
| Band 6 — From 1.061.01€ to 1.241.00€ |
1.151.00€ | 271.64€ | 17.27€ | 65.61€ | 8.63€ | 1.73€ | 17.84€ | 54.10€ | 73.66€ | 329.99€ | 262.08€ |
| Band 7 — From 1.241.01€ to 1.424.50€ |
1.424.50€ | 336.18€ | 21.37€ | 81.20€ | 10.68€ | 2.14€ | 22.08€ | 66.95€ | 91.17€ | 408.40€ | 324.36€ |
| Band 8 — From 1.424.50€ | Monthly remuneration |
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The Minimum Interprofessional Wage (SMI) in 2026 is 1,221.00€ gross in 14 payments, equivalent to 17,094€/year
- CC: Common Contingencies (Contingencias Comunes)
- CT: Professional Contingencies (Contingencias Profesionales)
- AT: Work Accident (Accidente de Trabajo)
- MEI: Intergenerational Equity Mechanism — pension reserve fund (Mecanismo de Equidad Intergeneracional)
