How much does an employer pay in Social Security in Spain?

In 2026, employers pay approximately 30-32% of gross salary in SS contributions: Common Contingencies (23.60%), Unemployment (5.50% permanent / 6.70% fixed-term), FOGASA (0.20%), Training (0.60%), MEI (0.58%) and work accident insurance (variable by sector).

What is the MEI (Intergenerational Equity Mechanism)?

The MEI is an additional contribution created by Law 21/2021 to fund the Social Security Reserve Fund. In 2026 it is 0.70% total (0.58% employer + 0.12% employee), increasing progressively until 2050.

Contribution Order 2026 · RGSS

Employer SS Cost Calculator 2026

Full hiring cost: CC 23.6% + unemployment + FOGASA + training + MEI + work accident by sector.

RGSS 2026 rates: CC 23.60% + unemployment + FOGASA + training + MEI + AT/EP by sector.

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2026 RGSS rates · Contribution Order · AT/EP Annex I RD 1578/2006. Indicative only.

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Employer SS Cost Calculator 2026

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