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Spain Household Employee Contributions 2026
Work out household employee contributions in Spain in 2026: the 8 brackets of Orden PJC/297/2026, employer and employee shares and the 20% reduction.
Apply the 20% employer reduction?
Total contributions a month
322,33 €
| Bracket 5, contribution base | 970,00 € |
| Paid by the employer | 260,25 € |
| Paid by the employee (deducted from pay) | 62,08 € |
Employer: 23.60% common contingencies, 1.50% work accidents, 5.50% unemployment, 0.20% FOGASA and 0.75% MEI. Employee: 4.70% + 1.55% + 0.15%. The 20% reduction on the employer's common contingencies applies if you meet the conditions (large families may get more). Register and pay through Social Security (Importass).
2026 brackets
| Bracket 1: up to 329,00 € | 306,00 € |
| Bracket 2: up to 510,00 € | 436,00 € |
| Bracket 3: up to 693,00 € | 602,00 € |
| Bracket 4: up to 877,00 € | 785,00 € |
| Bracket 5: up to 1.061,00 € | 970,00 € |
| Bracket 6: up to 1.242,00 € | 1.151,00 € |
| Bracket 7: up to 1.424,40 € | 1.424,40 € |
| Bracket 8: over €1,424.40 | real pay |
Checked: October 2026. Not legal, tax or financial advice. 🔒 Everything stays on your device.
✅ Rules last checked:
📚 Official sources: Orden PJC/297/2026 (BOE)
We build every tool from the official rules and re-check them when they change. Always confirm with the official source before you rely on a result.
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Questions people ask
Do I register a few-hours household employee?+
Yes, from the first hour: registering and paying is always the employer's duty.