How your 2026 net pay is calculated
Net pay is what remains of your gross salary after two deductions: Social Security contributions and income tax withholding (IRPF). The calculator follows the same order as a Spanish payslip.
1. Employee Social Security: 6.50%
In 2026 an employee on a permanent contract pays 4.70% for common contingencies, 1.55% for unemployment, 0.10% for vocational training and 0.15% for the Intergenerational Equity Mechanism (MEI), up from 0.13% in 2025. On a temporary contract, unemployment rises to 1.60%. These rates apply up to the maximum contribution base of €5,101.20 a month (€61,214.40 a year).
Above that cap, a solidarity contribution applies to the excess since 2025, split between employer and employee in three bands.
2. Income tax (IRPF)
From your net earnings, €2,000 of deductible expenses are subtracted and, for lower salaries, an employment income reduction of up to €7,302. The progressive scale then applies: 19% up to €12,450, 24% up to €20,200, 30% up to €35,200, 37% up to €60,000, 45% up to €300,000 and 47% above. The personal allowance (€5,550) and child allowances are taken off the tax using the same scale.
Anyone on the 2026 minimum wage (€1,221 in 14 payments, €17,094 a year) pays no income tax thanks to the low-income deduction, which the calculator applies automatically and phases out up to about €18,276.
Why your payslip may differ slightly
Each autonomous community sets its own scale for half of IRPF, and employers calculate withholding from the details you give them on form 145: family situation, disability, pre-2013 mortgage or relocation. We use the general reference scale, so results are usually within 2% of the real figure. Any difference is settled in your annual tax return.
12 or 14 payments: do I earn more?
No. Your annual salary is the same; only the timing changes. With 14 payments you receive two extra payments (usually June and December) and a smaller monthly payslip. With 12, the extras are spread across every month.