# From gross salary to the real company cost in Spain
A salary offer has three different values: the gross amount in the contract, the net amount that reaches the employee and the total cost paid by the company. This Spain salary calculator keeps those layers together. Enter one gross figure and it estimates IRPF withholding, employee Social Security, employer contributions and the complete employment cost under the 2026 General Scheme.# The employer cost formula
Total employer cost equals annual gross salary plus employer Social Security contributions. Estimated net salary equals gross salary minus employee Social Security and the IRPF percentage entered by the user. The IRPF control is intentionally visible because withholding depends on personal circumstances and should come from the Spanish Tax Agency calculator, an employer estimate or a current payslip.| Layer | Calculation |
|---|---|
| Net salary | Gross salary minus employee Social Security minus IRPF withholding |
| Worker deductions | Employee Social Security plus IRPF withholding |
| Employer contributions | Company Social Security rates plus the selected occupational premium |
| Total employer cost | Gross salary plus employer contributions |
# Spanish Social Security rates included for 2026
For a permanent contract, the model applies 4.70% employee and 23.60% employer common contingencies, 1.55% employee and 5.50% employer unemployment, 0.10% employee and 0.60% employer training, 0.15% employee and 0.75% employer MEI, and 0.20% employer FOGASA. Temporary contracts use 1.60% employee and 6.70% employer unemployment. The separate occupational premium changes with the role or company activity.| Occupational preset | Employer rate |
|---|---|
| Exclusive office work | 1.50% |
| Sales representative | 2.00% |
| Construction work | 6.70% |