Spain – Company’s cost of an ordinary employment contract

The total cost of labour to employers in Spain can be roughly calculated by applying a rate of 32.5% to the annual gross salary.

For 2026 the maximum contribution base of approximately €5,101,20 per month, but from 2025 onwards, an additional solidarity contribution (cotización adicional de solidaridad) has been introduced, which aims to gradually align the contribution base with the actual salary received by the employee.

For information purposes, we present a simulation of a Gross/Net salary and Company’s Social Security in a scenario where the gross annual salary does not exceeds the maximum contribution base:

 

Approximate simulation Company cost of an employment contract

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