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Spain Social Security Calculator

Estimate monthly and annual Social Security contributions for employees or autónomos under Spain's 2025 rates.

Inputs

Monthly gross before any deductions. Used for employee calculation only.

Your expected annual net profit (ingresos − gastos). Used for RETA tramo lookup.

Results update as you type, and the address bar keeps your numbers so the link you share reopens this exact calculation.

Employee contribution (monthly)

$162

RETA monthly quota

—

Detailed results
Employee contribution (annual)$1,944
Employer contribution (monthly)$762
Employer contribution (annual)$9,141
Total employment cost (monthly)$924
Total employment cost (annual)$11,085
Contribution base (base de cotización)$2,500
RETA annual cost—
Minimum contribution base—
Maximum contribution base—

What this result means

Employee contribution (monthly): $162.

You pay €162.00/month; your employer pays €761.75/month — total employment cost €923.75/month.

How this is calculated

Employee: base = min(max(gross, base_min), base_max)
  Employee contribution = base × 6.48%
  Employer contribution = base × 30.47%

Autónomo (RETA): look up annual net income in the 15-tranche table → fixed monthly quota

Spain Social Security (Seguridad Social) 2025

Employee contributions (cuenta ajena)

Your employer deducts your share from your paycheck and also pays a larger share on top:

| Party | Rate | What it covers | |-------|------|----------------| | Employee | 6.48% | CC 4.70% + Desempleo 1.55% + FP 0.10% + MEI 0.13% | | Employer | 30.47% | CC 23.60% + Desempleo 5.50% + FP 0.60% + FOGASA 0.20% + MEI 0.57% |

The contribution base is your gross salary, capped between €1,323/month (minimum) and €4,720.50/month (maximum) in 2025.

Autónomo contributions (RETA)

Since January 2023, autónomos pay a fixed monthly quota based on their estimated annual net income across 15 income tranches. The quota ranges from €200/month (income < €6,000/year) to €530/month (income > €30,000/year).

Key point: if your actual income at year-end differs from your estimate, you adjust the quota and TGSS sends you a refund or a bill.

Assumptions

  • Rates per TGSS 2025. Rates for temporary contracts differ: employee desempleo 1.60%, employer 6.50%.
  • Contribution base capped between €1,323 and €4,720.50 per month (2024/2025 values; updated annually).
  • RETA quotas per the 2025 tranche table. Actual reconciliation occurs annually; quotas may be adjusted.
  • MEI (Mecanismo de Equidad Intergeneracional) rates: employee 0.13%, employer 0.57% — these increase annually until 2032.

Frequently asked questions

›What is the employee Social Security rate in Spain?

In 2025, employees contribute 6.48% of their gross salary: 4.70% for common contingencies (CC), 1.55% for unemployment (desempleo), 0.10% for vocational training (FP), and 0.13% for the MEI intergenerational equity mechanism.

›How much does the employer pay in Social Security?

Employers pay approximately 30.47% of the contribution base for indefinite (indefinido) contracts: 23.60% CC + 5.50% unemployment + 0.60% FP + 0.20% FOGASA + 0.57% MEI. This is the true cost of an employee beyond the gross salary.

›What is the new autónomo RETA system?

Since January 2023, autónomos no longer choose their contribution base freely. Instead, they declare their expected net annual income and are assigned to one of 15 income tranches, each with a fixed monthly quota. At year-end, the quota is reconciled with actual income.

›What is the contribution base cap?

In 2025, the maximum contribution base is €4,720.50/month (€56,646/year). Income above this cap is not subject to additional SS contributions. The minimum base is €1,323/month (aligned with the SMI minimum wage).

›Are Social Security contributions tax-deductible for IRPF?

Yes. Both employee SS contributions and autónomo RETA quotas are deductible from your IRPF taxable base as gastos deducibles, reducing your income tax bill.

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