Invoicing and finance · Free
Employee cost calculator (Spain)
A €28,000 gross salary costs the company quite a bit more. Calculate employer social security, the total cost and what each working hour costs.
| Common contingencies | 23.60 % | €6,608 |
| Unemployment | 5.50 % | €1,540 |
| FOGASA | 0.20 % | €56 |
| Vocational training | 0.60 % | €168 |
| Intergenerational Equity Mechanism | 0.75 % | €210 |
| Workplace accidents (AT/EP) | 1.50 % | €420 |
Indicative calculation using the general rates of Spain's General Social Security Scheme in 2026. It does not include rebates, the solidarity contribution or collective agreements with special conditions. For an actual payslip, ask your accountant.
Guide
What an employee costs a company in Spain
An employee's cost to the company is their gross salary plus employer social security contributions, which in 2026 come to around 31–33% of gross pay on a permanent office contract.
On top of that come costs this calculator leaves out because they vary by company: workspace, computer equipment, software licences, training or expenses.
Example with a €28,000 gross salary
Permanent contract, office activity (AT/EP 1.5%). Employer contributions: 23.6% + 5.5% + 0.2% + 0.6% + 0.75% + 1.5% = 32.15%, that is €9,002 a year.
Total cost: €37,002 a year, €3,084 a month. With 1,760 effective hours, each working hour costs the company about €21.
What the hourly cost is for
It tells you whether automating a task is worth it, what a meeting costs and how to price a service. If you use take-home pay, everything looks cheaper than it is.
How it works
- Enter the gross yearly salary and contract type.
- Adjust the workplace accident rate for the activity and the yearly hours.
- See the total cost, the contribution breakdown and the hourly cost.
Frequently asked questions
How much does an employee cost a company in Spain?
Roughly the gross salary plus 31–33% in employer social security contributions. A €28,000 gross salary costs the company around €37,000 a year.
Which contributions does the employer pay?
Common contingencies (23.6%), unemployment (5.5% on permanent contracts, 6.7% on temporary ones), FOGASA (0.2%), vocational training (0.6%), the Intergenerational Equity Mechanism (0.75% in 2026) and workplace accidents and occupational illness, which depends on the activity.
What is the AT/EP rate?
The contribution for workplace accidents and occupational illness. It depends on the company's activity (CNAE code) and the job: around 1.5% for office work, higher in construction or manufacturing.
Is there a contribution cap?
Yes. Contributions are calculated on the contribution base, which has a monthly maximum. Above it, the employer no longer pays ordinary contributions (since 2025 there is also a small solidarity contribution on the excess, which this calculator does not include).
How do I work out an employee's hourly cost?
Divide the total yearly cost by effective working hours per year. With a 40-hour week, after holidays and bank holidays, that is around 1,760 hours.
Do you do this every day?
If you merge documents, prepare invoices or copy data between programs every day, that can be automated, and it's what we do.