# Cost of an employee in Spain calculator

Gross salary is only part of it. Add employer social security, holidays, public holidays and absenteeism to get the total annual cost and the cost per hour actually worked. Based on 2026 Spanish contribution rates.

- Human version: https://rubitec.co/tools/employee-cost-calculator-spain
- All tools: https://rubitec.co/tools
- llms.txt: https://rubitec.co/llms.txt

Free tool by Rubitec. No sign-up required and the calculation runs in the browser.

## What it asks for

| Input | Default value |
| --- | --- |
| Gross annual salary | 30,000 € |
| Contract type | Permanent (5.50%) |
| Company activity | Offices and professional services (1.50%) |
| Weekly hours | 40 h |
| Working days of paid holiday | 22 |
| Public holidays per year | 14 |
| Absenteeism rate | 6% |
| Other annual costs | 1,200 € |

## Example with default values

| Result | Value |
| --- | --- |
| Total annual cost to the company | €40,845 |
| Markup over gross salary | 36.2% |
| Real monthly cost | €3,404 |
| Employer social security | €9,645 |
| Hours actually worked per year | 1,684 h |
| Cost per hour worked | €24.25 |

## How it is calculated

Employer contribution rates (Spanish general regime, 2026): common contingencies 23.60%, unemployment 5.50% for permanent contracts or 6.70% for fixed-term, FOGASA 0.20%, vocational training 0.60% and MEI 0.75%. On top of that comes the occupational accident rate from the premium tariff, which depends on your CNAE code.

Contributions are calculated on the contribution base, not the salary: the 2026 maximum base of €5,101.20 per month applies. Above that cap the calculator applies the additional solidarity contribution in brackets (1.15%, 1.25% and 1.46%), of which the employer pays 83.39%.

Hours actually worked start from weekly hours times 52 weeks, minus holidays and public holidays converted into hours, with the absenteeism rate applied to the result. That is why the real hourly cost is well above dividing salary by 1,800 hours.

Severance, hiring incentives and contribution rebates are not included, as they depend on the specific case.

> **Notice.** Indicative estimate using 2026 rates. It does not replace your payroll adviser's calculation.

## Frequently asked questions

### How much does an employee on a €30,000 gross salary cost the company?

On a permanent office contract, with a total employer rate of 32.15%, social security adds around €9,645 a year. The annual cost lands near €39,645 before equipment and workspace, roughly 32% above the gross salary.

### What percentage does the employer pay in social security in Spain in 2026?

Between 31% and 37% of gross salary in most cases. The fixed part is 23.60% common contingencies, 5.50% unemployment on permanent contracts, 0.20% FOGASA, 0.60% training and 0.75% MEI, which is 30.65%. The rest comes from the occupational accident rate, from about 1.5% in offices to over 6% in construction.

### Why is the cost per hour so high?

Because you pay for 12 months but do not get 12 months of work. Of the 2,080 theoretical hours in a 40-hour week, about 288 go to holidays and public holidays and another 6% to absenteeism. Fewer than 1,690 effective hours remain, and the total cost is spread over those, not the theoretical ones.

### What is the MEI and why does it appear in the calculation?

The Intergenerational Equity Mechanism is an extra pension contribution. In 2026 it is 0.90% of the common contingencies base: 0.75% paid by the employer and 0.15% by the employee. It rises every year until 2029.

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