What is the base de cotización?

It is the contribution base on which Social Security percentages are applied, broadly the monthly gross salary. It is capped at a statutory maximum (about 4,909.50 EUR per month) and floored at a minimum by professional category.

What does the employee pay?

Under the general regime an employee pays roughly 6.48% in total: 4.70% contingencias comunes, 1.55% desempleo, 0.10% formación, and 0.13% MEI. This is deducted from gross pay.

What does the employer pay?

The employer pays roughly 32% on top of salary: 23.60% contingencias comunes, 5.50% desempleo, 0.20% FOGASA, 0.60% formación, the accidentes (AT/EP) rate which varies by activity, and 0.67% MEI.

FOGASA is the Fondo de Garantía Salarial, the wage guarantee fund that covers unpaid wages and severance if an employer becomes insolvent. Only the employer contributes, at 0.20% of the base.

Are these rates exact for my contract?

They reflect a permanent contract under the general regime. Temporary contracts have higher unemployment rates and the accidentes rate depends on your activity, so treat the figures as a close estimate.

Spain Seguridad Social Contribution Calculator

Spain’s Seguridad Social funds pensions, unemployment, healthcare and related benefits through monthly contributions split between employee and employer. The contributions are percentages applied to the base de cotización — essentially the gross salary, subject to a statutory minimum and maximum. This calculator breaks the contribution into its named components and shows the full cost of employing someone.

How it works

The tool caps the salary at the maximum base and then applies the general-regime rates.

Employee components (about 6.48% total):

Contingencias comunes 4.70%
Desempleo 1.55%
Formación profesional 0.10%
MEI 0.13%

Employer components (about 32% total):

Contingencias comunes 23.60%
Desempleo 5.50%
FOGASA 0.20%
Formación profesional 0.60%
Accidentes (AT/EP) around 1.50% (varies by activity)
MEI 0.67%

The employer’s total monthly cost is the salary plus the employer contributions.

Example

On a 2,000 EUR monthly base, the employee pays about 129.60 EUR and the employer about 641 EUR, so the total cost to the company is roughly 2,641 EUR per month.

Notes

These rates apply to a permanent contract under the general regime. Temporary contracts attract a higher unemployment rate and the accidentes rate depends on your activity code, so use the figures as a close estimate. All processing runs locally in your browser.