What Social Security takes from your Spanish payslip

Employee contributions in Spain in 2026: common contingencies, unemployment, training and MEI, the maximum base and how to read that part of your payslip.

Your payslip shows several Social Security lines. Together they add up to 6.5% of your contribution base on a permanent contract.

The lines

  • Common contingencies: 4.7%. It funds pensions, sick leave and healthcare.
  • Unemployment: 1.55% (1.6% on a temporary contract). It gives you the right to unemployment benefit.
  • Vocational training: 0.1%.
  • MEI: 0.15%. The intergenerational equity mechanism, which tops up the pension reserve fund. See MEI and the solidarity contribution.

On €30,000 gross you pay €1,950 a year in total.

The contribution base

It usually matches your gross monthly salary, with extra payments spread across the year. It has a maximum of €5,101.20 a month in 2026: above that you no longer contribute at the normal rates, but you do pay a small solidarity contribution.

What the company pays

The company pays its own, much larger share, which does not come out of your gross: about 30% on top. That is why an employee costs a company well over their gross salary, and why an autónomo, who pays it all, usually keeps less.

Social Security and IRPF

Contributions are subtracted before IRPF is worked out, so they also lower your tax. The calculator shows each line and the monthly amount.

Related articles

More on Payslips and employees · All articles