Employment and Social Security
The Spanish Seguridad Social system covers pensions, benefits, contributions and social protection.
For the self-employed
Mandatory Seguridad Social contributions, calculated on net earnings.
Newly registered self-employed workers are offered a reduced contribution of €86/month for the first year.
Net earnings of €600/month correspond to the minimum base of €653.59, which equates to a contribution of €205.23/month.
For companies with employees
The cost of an employee includes an additional 45–47% on top of salary in employer Seguridad Social contributions.
- ●Employee registration
- ●Employee deregistration
- ●Monthly employment retainer
- ●Advice on contributions
Net earnings and contribution bases (2025)
Find your band from your expected net monthly earnings, then choose a contribution base between its minimum and maximum. Your monthly contribution is 31.40% of the base you choose.
| Band | Net earnings (€/month) | Minimum base (€/month) | Maximum base (€/month) |
|---|---|---|---|
| 1 | ≤ 670 | 653.59 | 718.94 |
| 2 | > 670 and ≤ 900 | 718.95 | 900 |
| 3 | > 900 and < 1,166.70 | 849.67 | 1,166.70 |
| Band | Net earnings (€/month) | Minimum base (€/month) | Maximum base (€/month) |
|---|---|---|---|
| 1 | ≥ 1,166.70 and ≤ 1,300 | 950.98 | 1,300 |
| 2 | > 1,300 and ≤ 1,500 | 960.78 | 1,500 |
| 3 | > 1,500 and ≤ 1,700 | 960.78 | 1,700 |
| 4 | > 1,700 and ≤ 1,850 | 1,143.79 | 1,850 |
| 5 | > 1,850 and ≤ 2,030 | 1,209.15 | 2,030 |
| 6 | > 2,030 and ≤ 2,330 | 1,274.51 | 2,330 |
| 7 | > 2,330 and ≤ 2,760 | 1,356.21 | 2,760 |
| 8 | > 2,760 and ≤ 3,190 | 1,437.91 | 3,190 |
| 9 | > 3,190 and ≤ 3,620 | 1,519.61 | 3,620 |
| 10 | > 3,620 and ≤ 4,050 | 1,601.31 | 4,050 |
| 11 | > 4,050 and ≤ 6,000 | 1,732.03 | 4,909.50 |
| 12 | > 6,000 | 1,928.10 | 4,909.50 |
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