Social Security Contributions in Spain: Who Pays, How Much and What You Get Back
Every month you work in Spain, a percentage of your salary goes to the Seguridad Social. These contributions (cotizaciones) fund your unemployment benefit, sick pay, maternity/paternity leave, pension and healthcare. Understanding them means knowing exactly what you're building with every payslip — and what happens if your employer isn't paying correctly.
What cotizaciones are
Cotizaciones are mandatory Social Security contributions paid on all employment income in Spain. They are split between employer and worker (for employees), or paid entirely by the worker (for autónomos). They fund:
Understand your cotizaciones
Tell NAVI your situation — employed or autónomo, salary, contract type — and get a personalised breakdown of what you're paying and what you're building.
Check my contributions →- Contingencias comunes: healthcare, sick leave (IT), maternity/paternity, pension
- Desempleo: unemployment benefit (prestación contributiva)
- Formación profesional: training programmes
- FOGASA: wage guarantee fund (pays if your employer goes bankrupt)
- Contingencias profesionales: workplace accidents and occupational diseases
- MEI (Mecanismo de Equidad Intergeneracional): sustainability top-up for pensions (new since 2023)
Employed workers (Régimen General)
If you work as an employee (cuenta ajena), your employer handles registration and payment. Contributions are calculated on your base de cotización — usually your gross monthly salary including pro-rated pagas extras.
| Concept | Employer pays | Worker pays | Total |
|---|---|---|---|
| Contingencias comunes | 23.60% | 4.70% | 28.30% |
| Desempleo (indefinido) | 5.50% | 1.55% | 7.05% |
| Desempleo (temporal) | 6.70% | 1.60% | 8.30% |
| FOGASA | 0.20% | — | 0.20% |
| Formación profesional | 0.60% | 0.10% | 0.70% |
| MEI | 0.75% | 0.15% | 0.90% |
| Contingencias profesionales | varies by sector | — | 1–7% |
Check your cotizaciones and missing rights
Tell NAVI your work history, gaps in vida laboral and the benefit or pension you want to protect.
Self-employed (RETA / Autónomos)
Since January 2023, autónomos pay contributions based on real net income (sistema de cotización por ingresos reales). You declare your expected income, choose a contribution base within the corresponding bracket, and the cuota is calculated by applying the current rates to that base:
| Net monthly income | 2026 minimum base |
|---|---|
| ≤ €670 | €653.59 |
| > €670 and ≤ €900 | €718.95 |
| > €900 and < €1,166.70 | €849.67 |
| ≥ €1,166.70 and ≤ €1,300 | €950.98 |
| > €1,300 and ≤ €1,500 | €960.78 |
| > €1,500 and ≤ €1,700 | €960.78 |
| > €1,700 and ≤ €1,850 | €1,143.79 |
| > €1,850 and ≤ €2,030 | €1,209.15 |
| > €2,030 and ≤ €2,330 | €1,274.51 |
| > €2,330 and ≤ €2,760 | €1,356.21 |
| > €2,760 and ≤ €3,190 | €1,437.91 |
| > €3,190 and ≤ €3,620 | €1,519.61 |
| > €3,620 and ≤ €4,050 | €1,601.31 |
| > €4,050 and ≤ €6,000 | €1,732.03 |
| > €6,000 | €1,928.10 |
At year-end, the Seguridad Social reconciles what you paid vs. your actual income from your tax return. If you earned more than you declared, you may owe extra; if you earned less, you may get a refund.
Contribution bases and ceilings
Your base de cotización is the amount on which percentages are applied. It's not exactly your gross salary — it includes pro-rated pagas extras and certain bonuses, but excludes some expenses.
2026 limits (Régimen General)
- Minimum base: from €1,424.40/month depending on contribution group
- Maximum base: €5,101.20/month
- Exceeding the maximum? Everything above is contribution-free — but also benefit-free (your pension tops out at the max base)
- Base groups: from group 1 (engineers, degree-holders) to group 11 (unskilled workers)
What your contributions unlock
| Benefit | Minimum contribution | What you get |
|---|---|---|
| Unemployment (prestación contributiva) | 360 days contributed in last 6 years | 70% of base (first 180 days), then 60%. Duration: 120–720 days depending on contributed time |
| Sick leave (incapacidad temporal) | 180 days in last 5 years (common illness) | 60% of base (days 4–20), 75% from day 21 |
| Maternity/Paternity | Age-based: no minimum under 21; 90 days/7 years or 180 total for ages 21–25; 180 days/7 years or 360 total from 26 | 100% of base for 19 weeks |
| Retirement pension | 15 years (min 2 in last 15 years) | 50–100% of regulatory base depending on years contributed |
| Permanent disability | Varies by age and degree | 55–100% of base depending on degree |
| Death and survivors | 500 days in last 5 years | Widow/er pension: 52–70% of base |
In short: the more you contribute and the higher your base, the more you receive when you need these benefits. Periods without contributions (gaps) reduce your future pension and can disqualify you from unemployment benefit.
How to check your record
Your complete contribution history is in your informe de vida laboral. How to get it:
- Online: sede.seg-social.gob.es → Informe de vida laboral (requires certificado digital, Cl@ve, or SMS verification)
- SMS: through Importass, if your phone is registered with Social Security, you can identify yourself with an SMS code
- In person: any TGSS office with appointment (cita previa)
The vida laboral shows: every employer you've had, dates, contribution group, contract type, and base. Check it at least once a year and whenever you start or leave a job.
Common problems and solutions
- Employer not paying contributions: if your vida laboral shows gaps while you were working, report to Inspección de Trabajo. You keep your rights — the employer owes the debt to Social Security, not you
- Wrong contribution group: if you're in a lower group than your actual job, file a complaint. Undercotización means lower paro and pension for you
- Autónomo: income changed mid-year: you can change your contribution base every 2 months (6 times/year) via sede.seg-social.gob.es. Adjust to avoid over- or under-paying
- Gaps in contributions (lagunas): for pension calculation, gaps are filled with the minimum base. This lowers your regulatory base. You can voluntarily contribute (convenio especial) to fill critical gaps
- Working abroad: bilateral agreements with many countries allow you to combine foreign and Spanish contributions for pension purposes
Frequently Asked Questions
How do I know how much unemployment benefit I'll get?
Check your base de cotización on your last 6 nóminas. Your daily benefit = 70% of your average daily base for the first 180 days, then 60%. Minimum: €560/month (no dependants) or €749 (with dependants). Maximum: €1,225–€1,575 depending on family situation. Duration depends on total contributed days in the last 6 years.
What happens to my contributions if I leave Spain?
Your contributions remain in the Spanish system. If you return, they count. If you move to an EU country, regulations allow combining contribution periods across EU states. With non-EU countries, bilateral agreements (Spain has ~20) allow combining periods for pension eligibility. Without an agreement, Spanish contributions are "frozen" until you return or reach retirement age.
Can I contribute voluntarily to improve my pension?
Yes, through a "convenio especial" with Social Security. You pay the full employer+worker share on a base you choose. Useful for: people with gaps, early retirees, emigrants. Apply at your TGSS office. Note: it's not cheap — expect ~€280–€800/month depending on the base.
How does the autónomo year-end reconciliation work?
Each October, the TGSS compares what you paid vs. your real income from your IRPF tax return. If you earned more than your declared bracket, you owe the difference. If less, you get a refund. You receive a notification and have 1 month to pay (or it's auto-charged). Keep your declared income bracket updated during the year to avoid surprises.
My employer registered me as a lower job category. What can I do?
File a claim for reclasificación profesional. You can go through SMAC (papeleta de conciliación) and then the social jurisdiction courts. If successful, the employer must pay back-contributions at the correct level, and your benefit bases are recalculated. 1-year limitation for salary differences; 4 years for contribution adjustments.
Do domestic workers (empleadas del hogar) contribute the same?
Since 2012, domestic workers are in the Régimen General (Sistema Especial de Empleados del Hogar). The employer is responsible for paying the contributions into Social Security, including the worker share that applies under the rules. Since 1 October 2022, unemployment and FOGASA contributions are mandatory, which means they can access paro if they meet the requirements. Contribution bases follow a special scale based on salary brackets.
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