Spain Payroll Calculator 2026
With a gross annual salary of €30,000 in Madrid and 14 payments, the estimated monthly net salary for 2026 is approximately €1,673. From each gross payment of €2,142.86, about €150 is deducted for Social Security (common contingencies, unemployment, training, and MEI) and about €320 for IRPF withholding. The two extra payments (June and December) have no Social Security deduction, resulting in a net extra payment of about €1,823. This calculator applies the official Social Security contributions and IRPF brackets in force for 2026.
Frequently Asked Questions
What is the difference between 12 and 14 payments?
In Spain, the gross annual salary is the same regardless of the number of payments. With 14 payments, you receive 12 monthly paychecks plus 2 extra payments (usually in June and December). Each monthly payment is smaller because the annual gross is divided by 14 instead of 12. The advantage of 14 payments is that you receive two extra income boosts that can help with seasonal expenses. With 12 payments, each monthly paycheck is larger but there are no extras.
Why don't extra payments include Social Security deductions?
Social Security contributions are calculated over 12 monthly payments, regardless of the number of paychecks. That's why, when you choose 14 payments, the two extra payments only have IRPF withholding but no Social Security deduction. This makes the net amount of extra payments proportionally higher than regular monthly paychecks.
What items are deducted from my paycheck?
Two main items are deducted from your gross monthly paycheck: 1) Employee Social Security (6.47% of the contribution base): includes common contingencies (4.70%), unemployment (1.55%), professional training (0.10%), and MEI (0.12%). 2) IRPF withholding: a percentage calculated based on your gross annual salary, autonomous community, and personal situation. The result after both deductions is your net salary.
Is the IRPF withholding rate fixed throughout the year?
Yes, the withholding rate (IRPF percentage withheld each month) is calculated at the beginning of the tax year and applied consistently across all paychecks. It's calculated by dividing the estimated annual IRPF by the gross annual salary. If your personal circumstances change (marriage, children, disability), you can request your employer to recalculate the withholding rate by submitting Form 145.
How can I verify that my paycheck is correct?
Compare your paycheck items with this calculator's results: 1) Verify that your Social Security contribution base falls between the minimum (€1,184.40) and maximum (€4,909.50) monthly limits. 2) Check that contributions add up to 6.47% of your base. 3) The IRPF withholding rate should match what your employer communicated. If you find discrepancies, consult your HR department or a labor advisor.