Spanish payslip 2026: IRPF withholding rate, Social Security and net pay per payment
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.A Spanish payslip in 2026 takes 6.50% Social Security on a permanent contract, up to the 5,101.20 euro monthly base, and the IRPF withholding the Agencia Tributaria's algorithm sets from pay, family and children. On 30,000 euros a year in 14 payments, single, the rate is 16.42% and each monthly payment leaves 1,628.50 euros.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type your gross yearly salary and choose 12 or 14 payments.
Choose a permanent or a temporary contract.
Choose your family situation and add your children under 25.
Read the IRPF withholding rate, the Social Security and the net pay of each payment.
This calculator works out a Spanish employee's payslip (nómina) for 2026: the Social Security contributions and the IRPF withholding rate the employer must apply, following the Agencia Tributaria's published withholding algorithm step by step.
Social Security. The worker pays 4.70% for common contingencies, 1.55% unemployment on a permanent contract (1.60% on a temporary one), 0.10% vocational training and 0.15% MEI, on the monthly base of yearly pay divided by 12, up to 5,101.20 euros. Above that maximum base the 2026 solidarity contribution applies in three steps.
The withholding base. Pay less contributions, less 2,000 euros of other expenses and the reduction for work income: 7,302 euros up to 14,852 euros of net income, falling to nothing at 19,747.50. With more than two children, 600 euros more.
The minimums. 5,550 euros for you (more from 65 and 75), and for children under 25: 2,400, 2,700, 4,000 and 4,500 euros, plus 2,800 for each under 3, halved when both parents claim them.
The rate. The scale (19% to 47%) on the base, less the scale on the minimums, divided by pay and truncated to two decimals. Low pay is not withheld at all, and up to 35,200 euros the cuota is capped at 43% of the pay above that limit. Temporary contracts under a year pay at least 2%.
A worked example. 30,000 euros in 14 payments, single: Social Security 162.50 euros a month, base 26,050 euros, cuota 4,926 euros, rate 16.42%, 1,628.50 euros net in each ordinary month and 1,791 in each extra payment.
Not included. Disability, ascendants, mobility, Ceuta, Melilla and La Palma, the housing-loan reduction and regularisation. The final tax depends on your region: see the Spain Income Tax Calculator 2026.
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For a single employee under 65 with no children on a permanent contract, the Agencia Tributaria's algorithm gives 16.42%. Social Security of 1,950 euros a year and 2,000 euros of other expenses leave a base of 26,050 euros; the scale gives 5,980.50 euros, less 1,054.50 for the personal minimum, a cuota of 4,926 euros.
In 2026 the worker pays 4.70% for common contingencies, 1.55% unemployment on a permanent contract or 1.60% on a temporary one, 0.10% training and 0.15% MEI: 6.50% or 6.55% of the monthly base, which stops at 5,101.20 euros. Above it a small solidarity contribution applies.
Table 1 of the algorithm sets limits below which nothing is withheld: 15,876 euros a year for a single person without children, 16,342 with one child and 16,867 with two or more. With a spouse earning under 1,500 euros the limits are 17,197, 18,130 and 19,262; a single parent has 17,644 and 18,694.
Each child under 25 adds a minimum: 2,400 euros for the first, 2,700 for the second, 4,000 for the third and 4,500 for each further one, plus 2,800 for each child under 3. When both parents claim the children each takes half. More than two children also cut the base by 600 euros.
Withholding is an advance. It uses the state-wide scale and only the circumstances you gave your employer on form 145, while the annual return applies your region's scale and every deduction. The difference is paid or refunded in the return. For the final yearly tax by region, use the Spain Income Tax Calculator.
The yearly withholding is the same; it is spread over 14 payments at the same rate. Social Security is charged on 12 monthly payslips with the extra payments prorated in the base, so an extra payment only loses IRPF. On 30,000 euros, each of the 12 months pays 1,628.50 euros and each extra payment 1,791 euros.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about Spain Payslip Calculator 2026 (Nómina, Retención IRPF) and anybody who knows can answer. No account needed.
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