Calculation Methodology & Official Sources
This calculator is designed for active employees. Calculations apply the general 2026 Spanish IRPF withholding procedure and employee Social Security contributions under Spain's General Regime: 4.70% for common contingencies, 0.10% for vocational training, and 1.55% or 1.60% for unemployment depending on contract type, plus the 0.15% MEI and the additional solidarity contribution when applicable. The estimation assumes an annual gross salary with a homogeneous monthly distribution; in monthly variable salaries, monthly contribution caps and solidarity tiers may cause slight variations compared to an actual payslip.
The estimate calculates the initial annual withholding rate and does not reproduce withholding adjustments that may arise during the year following changes in salary or personal, family or employment circumstances.
In part-time contracts or salaries close to the minimum contribution bases, actual contributions may also differ because minimum bases depend, among other factors, on working hours and contribution category.