Statutory Calculation Methodology & Legal References (2026)
The contributory unemployment benefit in Spain is regulated by Title III of the General Social Security Act (Real Decreto Legislativo 8/2015 - LGSS) and managed by the State Public Employment Service (SEPE). This simulator computes your entitlement duration, regulatory base, phased percentages, and statutory limits according to official legislation.
- Regulatory Base & Overtime Exclusion (Art. 270 LGSS): The regulatory base is the average of the bases on which you contributed for unemployment during the last 180 contributed days. To calculate the regulatory base, remuneration for overtime is excluded, even if it formed part of the unemployment contribution base. This calculator is based on the average regulatory base entered by the user; it does not deduce it from gross salary.
- Entitlement Scale (Art. 269 LGSS): Entitlement requires a minimum of 360 contribution days in the last 6 years (120 benefit days). Each additional 180 contribution days grants 60 extra benefit days, up to a maximum cap of 720 days (24 months) for 2,160 or more contribution days.
- Phased Benefit Rates (Art. 270 LGSS): During the first 180 days, the gross benefit is 70% of the regulatory base. From day 181 onwards, it is 60% of the regulatory base.
- Statutory Minimum and Maximum Limits (2026): Calculated based on the 2026 monthly IPREM (€600.00) increased by 1/6 (€700.00). Minimum limits: €560.00 (no children) and €749.00 (1 or more children). Maximum limits: €1,225.00 (no children), €1,400.00 (1 child), and €1,575.00 (2 or more children).
- Part-Time Proportionality: When partial-time contracts were held during the reference 180-day period, statutory caps are reduced in proportion to the average percentage of hours worked.
- Social Security and IRPF Deductions: SEPE withholds the worker's Social Security contribution (4.83% of the regulatory base) and personal income tax withholding according to tax tables.