Social Security
& labour rights
Spain's Seguridad Social system (Seguridad Social) is one of the most comprehensive in Europe. As an employee in Spain you contribute monthly and in return access healthcare, unemployment benefit, sick pay, birth and childcare leave (nacimiento y cuidado del menor) and a future pension. This guide explains what you pay, what you get, and your key rights as an employee.
How the Spanish Seguridad Social system works
Spain operates a contributory social security system — you pay in during your working life and draw benefits when you need them. Both employees and employers contribute monthly to the Tesorería General de la Seguridad Social (TGSS).
There are several regimes within the system. As an employed professional you will almost certainly be in the Régimen General (General Scheme). Freelancers and self-employed workers belong to the RETA (Régimen Especial de Trabajadores Autónomos).
Contribution rates — employee & employer (2026)
Seguridad Social contributions are calculated on your base de cotización — broadly your gross salary, subject to minimum and maximum limits. Both you and your employer pay a percentage each month.
| Contingency | Employee pays | Employer pays | Total |
|---|---|---|---|
| Common contingencies (enfermedad, jubilación, etc.) | 4.70% | 23.60% | 28.30% |
| Unemployment (desempleo) | 1.55% | 5.50% | 7.05% |
| Professional training (formación profesional) | 0.10% | 0.60% | 0.70% |
| FOGASA (wage guarantee fund) | 0% | 0.20% | 0.20% |
| Intergenerational Equity Mechanism (MEI) | 0.15% | 0.75% | 0.90% |
| TOTAL | 6.50% | 30.65% | 37.15% |
Unemployment rates shown are for a permanent (indefinido) contract; on temporary contracts they are 1.60% employee / 6.70% employer. On top of the total, the employer also pays a work-accident premium (AT/EP) that varies with the activity.
Minimum base: €1.424,40/month (tied to SMI 2026). Maximum base: €5.101,20/month — your pension-generating contribution is capped at this salary level. This cap also limits your future pension entitlement.
Since January 2025, for employees (not self-employed) earning above the maximum base (€5.101,20/month), an additional solidarity contribution is due on the excess — introduced by the 2023 pension reform (RDL 2/2023) and increasing gradually every year until 2045. As with regular contributions, it is shared: roughly 5/6 is paid by the employer and 1/6 by the employee. Unlike your regular contribution, this one does not increase your future pension — it's a pure solidarity payment. For 2026, the rates on the portion of salary above the maximum base are:
| Excess over maximum base | Total rate (2026) | Employer | Employee |
|---|---|---|---|
| Up to 10% above the max. base | 1,15% | 0,96% | 0,19% |
| 10% to 50% above the max. base | 1,25% | 1,04% | 0,21% |
| More than 50% above the max. base | 1,46% | 1,22% | 0,24% |
What it really costs — example with €60.000 gross salary
| Concept | Monthly | Annual | Who pays |
|---|---|---|---|
| Employee SS contribution (6.50%) | €325 | €3.900 | Employee (deducted from payslip) |
| Employer SS contribution (30.65%) | €1.533 | €18.390 | Employer (on top of gross salary) |
| Total SS cost on €60K salary | €1.858 | €22.290 | Employee + Employer |
| True cost of an employee earning €60K gross | €6.533 | €78.390 | Employer (salary + SS) |
When negotiating salary in Spain, always think in terms of gross annual salary (salario bruto anual). Employers think in terms of total cost (gross + SS). The SS employer contribution adds approximately 31% on top of your gross (plus the AT/EP premium) — a €60.000 gross salary costs the company ~€78.400 total.
SS contribution calculator
Calculate your exact Seguridad Social contributions and take-home salary based on your gross annual salary.
Seguridad Social & net salary calculator
2026 ratesEstimate for a single employee in Madrid (personal allowance €5,550, €2,000 work expenses, no family allowances). Self-employed workers (RETA) pay by income bracket and are not included.
Main benefits — what you get
| Benefit | Eligibility | Amount | Duration |
|---|---|---|---|
| Sanidad (SNS) | Registered with SS from day 1 | Free public healthcare | Indefinite while contributing |
| Sick pay — common illness | 180 days contributed in last 5 years | 60% base (days 4-20) → 75% (day 21+) | Up to 12 months (extendable to 18) |
| Sick pay — work accident | No minimum — from day 1 | 75% of base salary from day 1 | Up to 12 months (extendable to 18) |
| Birth and childcare leave | Age 26+: 180 days contributed in the last 7 years (or 360 over your working life); 90 days (or 180) for ages 21-25; none under 21 | 100% of base salary | 19 weeks each parent (32 for single-parent families) |
| Unemployment benefit | Minimum 360 days contributed in last 6 years | 70% base (first 6mo) → 60% thereafter | 4 months to 2 years depending on contributions |
| Retirement pension | 15 years minimum contributions | Based on contribution history | For life |
| Death & survivors | 500 days contributed in last 5 years | Widow/widower: 52-70% pension base | For life (widower) or until circumstances change |
"Who pays" and "how much" are easy to mix up when read separately — here they are together:
| Days of leave | How much you get | Who pays it |
|---|---|---|
| 1 to 3 | Nothing | No one (unless your convenio says otherwise) |
| 4 to 15 | 60% of your base reguladora | Your employer |
| 16 to 20 | 60% of your base reguladora | Seguridad Social (though it usually still shows up on your payslip — this is called "pago delegado") |
| From day 21 | 75% of your base reguladora | Seguridad Social |
Many collective agreements (convenios colectivos) require employers to top sick pay up to 100% of your real salary from the first days — always check your sector's convenio, since it makes a real difference to the final amount.
Birth and childcare leave (permiso de nacimiento) — what you need to know
Since 2021, both leaves were merged into a single right — permiso por nacimiento y cuidado del menor — individual and non-transferable for each parent, with identical duration for both. Real Decreto-ley 9/2025 extended it from 16 to 19 weeks per parent, effective July 2025.
| Aspect | Detail |
|---|---|
| Duration — each parent | 19 weeks: 17 within the first year + 2 additional flexible weeks usable until the child turns 8 (available from 1 January 2026) |
| Single-parent families | 32 weeks total |
| Mandatory period | First 6 weeks must be taken immediately after birth/adoption, uninterrupted |
| Flexible period | The rest of the first-year weeks can be taken in blocks until the child is 12 months old; the 2 additional weeks can be used any time until the child turns 8 |
| Payment | 100% of base de cotización — paid directly by Seguridad Social, not the employer |
| Who can take it | Both biological parents, adopters, foster carers — regardless of gender or sexual orientation |
| Part-time option | Flexible period can be taken part-time (50% of days) with employer agreement |
| Application | Apply at sede.gob.es or your INSS office — do it before the birth if possible |
Certificate A1 / CoC — for international assignments
If you are posted to Spain by a foreign employer — rather than directly hired by a Spanish company — you may be able to remain in your home country's Seguridad Social system during your assignment, instead of joining the Spanish system.
The Certificate A1 (within the EU/EEA) or Certificate of Coverage (CoC) (in countries with bilateral agreements) is the document that proves you are already covered by another country's SS system and therefore exempt from Spanish contributions.
The A1/CoC must be obtained before your assignment starts. It cannot be backdated. If you arrive in Spain without it and start working, you may be required to contribute to Spanish SS for the entire period — even retroactively.
| Scenario | Document needed | Max. duration | Who applies |
|---|---|---|---|
| Posted from EU/EEA/Switzerland to Spain | Certificate A1 (under Regulation 883/2004) | 24 months (extendable) | Employer in home country |
| Posted from country with bilateral agreement | Certificate of Coverage (CoC) | Varies by agreement (typically 2-5 years) | Home country SS authority |
| Posted from country without agreement | No exemption available | — | Must join Spanish SS from day 1 |
If your employer pays SS contributions in your home country AND you have to join Spanish SS, your employer pays double Seguridad Social — once in each country. For a salary of €80.000, this could mean €24.000/year in duplicate SS costs. The A1/CoC eliminates this completely. Always check with your company's mobility team.
Bilateral Seguridad Social agreements
Spain has bilateral Seguridad Social agreements with 26 countries (per the official Seguridad Social registry). These agreements determine which country's SS system applies and allow totalisation of contribution periods in most cases — meaning years contributed in each country count towards pension eligibility in both. Exception: the agreement with China (in force since 20 March 2018) only determines which country's legislation applies, mainly to posted workers (initially 72 months), and contains no totalisation of periods.
UK: a bilateral convention has existed since 1975 (signed in 1974; it also names Jersey, Guernsey and the Isle of Man). For the UK itself it was superseded by EU coordination, and its practical relevance today is mainly for Jersey and the Isle of Man, which were never covered by EU rules — check with the Seguridad Social whether it applies to your case. For the rest of the UK, coverage since Brexit runs through the Social Security Coordination Protocol of the Trade and Cooperation Agreement — a separate mechanism with its own posted-worker rules. Switzerland, Norway, Iceland and Liechtenstein: covered through EU/EEA-EFTA coordination rules, not a bilateral treaty either. The practical effect for totalisation is similar to a bilateral agreement in all these cases, but the legal instrument is different from the 26 classic "convenios bilaterales" above.
If you worked 8 years in Spain and 12 years in the US, the bilateral agreement allows both countries to consider your total 20 years of contributions when assessing pension eligibility. Each country then pays a proportional pension. Without the agreement, you might not reach the minimum in either country to qualify for anything.
Your labour rights as an employee in Spain
Spain has one of the most comprehensive employee protection frameworks in the EU. The Estatuto de los Trabajadores (Workers' Statute) sets out your minimum rights. Many of these can be improved by collective agreements (convenios colectivos) for your sector — but never reduced below the legal minimum.
Spain vs. other countries — leave comparison
Types of employment contract
The 2021 labour reform significantly simplified Spain's contract system. There are now essentially two main types of contract, with some specific modalities.
| Contract type | Duration | When used | Severance on termination |
|---|---|---|---|
| Indefinido (permanent) | No end date | Standard contract for ongoing work. Default option after 2021 reform. | 33 days/year worked (unfair dismissal) |
| Temporal — by production circumstances | Max. 6 months (extendable to 12 by sector convenio) | Specific peak work or unforeseen increase in activity | 12 days/year worked |
| Temporal — substitution | Duration of absence | Replacing an employee on leave (birth/childcare leave, sick, etc.) | None at end of contract (art. 49.1.c ET) |
| Training contract (formativo) | 3 months to 2 years | For workers under 30 or with new professional certificates | None at end of contract (art. 49.1.c ET) |
| Part-time (parcial) | Permanent or temporary | Less than full working hours. Must specify exact hours in writing. | As per contract type |
Since the 2021 labour reform, misuse of temporary contracts is heavily penalised. If an employer gives you a temporary contract for what is actually ongoing structural work, it will be presumed permanent by law. If you have been on a series of temporary contracts for more than 18 months in a 24-month period with the same company, you automatically become indefinido.
Understanding your Spanish payslip (nómina)
Your monthly payslip (nómina) can look confusing at first. Here is what the main sections mean.
| Section / Line | What it means |
|---|---|
| Salario base | Your base monthly salary as per contract |
| Complementos salariales | Additional payments: bonuses, allowances, overtime, transport supplement |
| Prorrata pagas extra | Monthly spread of your 2 annual bonus payments (if prorrateadas) |
| Total devengado | Total gross earned this month (base + all complements) |
| Contingencias comunes (4.70%) | Your SS contribution for health, pension, etc. |
| Desempleo (1.55%) | Your SS contribution for unemployment cover (1.60% on temporary contracts) |
| Formación profesional (0.10%) | Your SS contribution for professional training |
| MEI (0.15%) | Intergenerational Equity Mechanism — an extra contribution to the pension reserve fund |
| IRPF retention (%) | Monthly income tax withholding. Rate set by AEAT based on your annual salary and personal circumstances. |
| Total deducciones | Sum of all deductions (SS + IRPF) |
| Líquido a percibir | Your net take-home pay — what arrives in your bank account |
Your employer withholds income tax (IRPF) monthly at a rate calculated by the AEAT based on your expected annual salary and personal situation. If you qualify for the Beckham Law, your IRPF withholding rate is a flat 24%. Without Beckham, it ranges from ~15% to 45% depending on salary. You file your annual tax return (renta) in April-June to reconcile.
Dismissal & severance — what you need to know
Spanish employment law is significantly more protective of employees than in many countries, particularly the US and UK. Dismissal is heavily regulated and wrongful dismissal carries significant financial consequences for employers.
| Type of dismissal | Severance pay | Notice | Employee options |
|---|---|---|---|
| Objective dismissal (despido objetivo) — justified cause | 20 days per year worked (max. 12 months salary) | 15 days written notice | Can appeal — if court finds it unfair, employer pays 33 days/year |
| Disciplinary dismissal (despido disciplinario) — upheld as fair (procedente) | No severance | — | Can appeal — if court finds it unfair, employer pays 33 days/year |
| Unfair dismissal (improcedente) | 33 days per year worked (max. 24 months salary). For contracts signed before 12 Feb 2012, service up to that date counts at 45 days/year (overall cap up to 42 months) | — | Employer chooses: pay severance OR reinstate. Employee can negotiate. |
| Null dismissal (nulo) — discriminatory | Reinstatement + all back pay | — | Employee must be reinstated. Cannot be waived by employer. |
| Collective redundancy (ERE) | 20 days per year (min.) — often negotiated higher | Consultation period (max. 30 days) + notification to the labour authority | Workers' representatives must be consulted. Labour authority (autoridad laboral) oversight. |
| ERTE (temporary layoff) | No severance — suspended, not dismissed | — | Employee receives unemployment benefit during suspension |
When you leave a job (for any reason), you are entitled to a finiquito — a final settlement document that includes: outstanding salary, proportional holiday pay, proportional bonus payments and any agreed severance. Review it carefully before signing. Once signed it is very difficult to contest. If in doubt, consult a labour lawyer (abogado laboralista) before signing — a 1-hour consultation typically costs €100-200.
Unemployment benefit — how long does it last?
| Contribution period (in last 6 years) | Benefit duration |
|---|---|
| 360 days to 539 days | 4 months |
| 540 to 719 days | 6 months |
| 720 to 899 days | 8 months |
| 900 to 1.079 days | 10 months |
| 1.080 to 1.259 days | 12 months |
| 1.260 to 1.439 days | 14 months |
| 1.440 to 1.619 days | 16 months |
| 1.620 to 1.799 days | 18 months |
| 1.800 to 1.979 days | 20 months |
| 1.980 to 2.159 days | 22 months |
| 2.160 days or more | 24 months (maximum) |
First 6 months: 70% of your average base de cotización in the last 6 months. From month 7: 60% of the same base. There are minimum and maximum limits. Apply at your nearest SEPE office within 15 working days of losing your job — late application reduces your benefit period.