Spain
VerifiedKey Figures
Income Tax Range
19%–47%
Tax year 2025
Employer Contribution Rate
23.6% + 5.5% + 0.6% + 0.58%
On gross salary
Employee SS Rate
4.7% + 1.55% + 0.12%
Deducted from gross
Minimum Wage
€1,184
Per month
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Tramo 1 — 19% | €0 — €12,450 | 19% |
| Tramo 2 — 24% | €12,450 — €20,200 | 24% |
| Tramo 3 — 30% | €20,200 — €35,200 | 30% |
| Tramo 4 — 37% | €35,200 — €60,000 | 37% |
| Tramo 5 — 45% | €60,000 — €300,000 | 45% |
| Tramo 6 — 47% | €300,000 — and above | 47% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
Contingencias Comunes — Employee
Desempleo — Employee (Unemployment)
Mecanismo de Equidad Intergeneracional (MEI)
Employer Contributions
Contingencias Comunes — Employer
Desempleo — Employer (Unemployment)
FOGASA + Formación Profesional — Employer
Mecanismo de Equidad Intergeneracional (MEI)
Employment Rules Summary
Key obligations for employers in Spain
Minimum Wage
€1,184 per month
Annual Leave
22 days
Sick Leave
—
Notice Period
15 days
Probation Period
6 days
Maternity Leave
16 weeks
Paternity Leave
16 weeks
Overtime Rate
1.25× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Spain
Spanish Public Health System (SNS)
PublicUniversal public health system funded via general Social Security contributions. All workers and their families are covered. Employers do not make a separate health insurance contribution beyond their Social Security obligations (23.6% common contingencies which includes health cover). Administered by regional health authorities.
Employer
—
Private Health Insurance (Seguro Medico)
Private — OptionalPrivate health insurance is a popular employer benefit in Spain, covering faster specialist access, dental, and private hospitalisation. Employer-paid premiums up to EUR 500/year per employee (and EUR 500 per family member) are exempt from income tax and Social Security contributions. Major providers include Adeslas, Sanitas, and Asisa.
Employer
—
Official Sources
Government authorities for Spain employment and tax
Quick Payroll Calculator
Spain - Estimates only
Minimum wage: €1,184 / hour
Estimates only - Not professional tax advice
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Tax Guide
Income, corporate, VAT rates
Payroll Guide
Payroll process and obligations
Employment Law
Contracts, notice, termination
Hiring Guide
How to hire in Spain
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Leave & Benefits
Annual, sick, parental leave
Compliance Calendar
Filing deadlines and penalties
EOR Guide
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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