Social Contributions in Spain

Spain PayrollTax year 2026

Calculate Spanish social-security contributions for ordinary self-employed RETA workers and employers in the Régimen General in 2026. It covers annual computable income, the calendar-day monthly average, contribution bands, chosen and final bases, generic deductions, company and family floors, coverage rates, starting-fee conditions, bonuses, annual regularisation and pluriactividad refunds. For payroll it covers assessable remuneration, extra-pay proration, overtime, contribution groups, employer and employee shares, occupational tariffs, capped bases, MEI and solidarity, plus household salary bands and agricultural monthly, daily and inactivity methods. Trigger phrases include cuota de autónomos, RETA, cotización, TGSS, regularización, tarifa plana, Seguridad Social, RLC and payroll contributions. Obtain the actual registration, base, coverage and assessment records when reconciling an individual charge; the labelled public starting-fee worksheet also supplies a prospective administrative calculation.

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Spain Payroll

Spain PayrollTax year 2026

Calculate ordinary common-territory Spanish employee payroll for 2026. It computes annual IRPF withholding inputs, the withholding-specific employment reduction, national personal and family minima, the reference scale, quota limits, rate truncation and mid-year recalculation. It reconciles taxable cash and in-kind pay with separate employee and employer social contributions, extra-pay proration, overtime and solidarity through the companion contribution Guide. Trigger phrases include nómina, bruto a neto, retención IRPF, Modelo 145, paga extraordinaria, regularización del tipo, payroll cost, Modelo 111 and Modelo 190. Obtain the contract, collective agreement, contribution classification, annual pay forecast, declared family circumstances and prior pay and withholding records. Foral, non-resident and elected impatriate payroll require their own applicable tax route.

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Foral Payroll in Spain

Spain PayrollTax year 2026

Calculate ordinary 2026 employee wage withholding for Bizkaia, Álava, Gipuzkoa and Navarra. Covers administration allocation, gross annual remuneration forecasts, the complete provincial and Navarra percentage tables, qualifying descendants, active disability point reductions, contract minimums, cash and in-kind payment treatment, prospective changes, pension annualisation and local wage-return schedules. Use for retenciones del trabajo, Hacienda Foral, Navarra modelo 715 or 745, provincial modelos 110 or 111, annual 190 and payroll certificates. These methods differ from the State payroll balancing algorithm. Determine the actual payer, work centre, territory, contract, annual forecast and documented family circumstances before choosing a table or calculating withholding.

Approved by Jeff Watts

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