The Spanish payslip: from gross to net, with contributions, withholding and benefits in kind

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Common contingencies borne by the worker, article 4 of Order PJC/297/2026 — 4.70 %
  boe.es · 2026 rules
• Unemployment borne by a worker on an open-ended contract — 1.55 %
  boe.es · 2026 rules
• Unemployment borne by a worker on a fixed-term contract, except replacement, relief and training contracts — 1.60 %
  boe.es · 2026 rules
• Vocational training borne by the worker — 0.10 %
  boe.es · 2026 rules
• Intergenerational equity mechanism borne by the worker — 0.15 %
  boe.es · 2026 rules
• Maximum contribution base from 1 January 2026 — €5,101.20 a month
  boe.es · 2026 rules
• Minimum monthly base for contribution groups 4 to 7 — €1,424.40 a month
  boe.es · 2026 rules
• Other expenses deductible from employment income, article 19.2 f) of the IRPF Law — €2,000 a year
  boe.es · 2026 rules
• Maximum reduction for employment income, with net income up to €14,852 — €7,302
  boe.es · 2026 rules
• Net income from which the reduction disappears — €19,747.5
  boe.es · 2026 rules
• Taxpayer's allowance, article 57 of the IRPF Law — €5,550 a year
  boe.es · 2026 rules
• First band of the scale, up to €12,450 — 19 %
  boe.es · 2026 rules
• Band from €12,450 to €20,200 — 24 %
  boe.es · 2026 rules
• Band from €20,200 to €35,200 — 30 %
  boe.es · 2026 rules
• Band from €35,200 to €60,000 — 37 %
  boe.es · 2026 rules
• Band from €60,000 to €300,000 — 45 %
  boe.es · 2026 rules
• Over €300,000 — 47 %
  boe.es · 2026 rules
• Amount exempt from withholding, situation 3 with no descendants, article 81 — €15,876
  boe.es · 2026 rules
• Cap on the withholding amount over the gap above that figure, article 85.3 — 43 %
  boe.es · 2026 rules
• Annual pay up to which that cap applies — €35,200
  boe.es · 2026 rules
• Minimum rate for contracts shorter than a year, article 86.2 — 2 %
  boe.es · 2026 rules
• Annual valuation of the use of a vehicle, article 43 of the IRPF Law — 20 %
  boe.es · 2026 rules
• Reduction for a Euro 6 vehicle emitting up to 120 g/km of CO2 — 15 %
  boe.es · 2026 rules
• Maximum market value as new, before taxes, for that reduction — €25,000
  boe.es · 2026 rules
• Reduction if it is also a hybrid or runs on LPG or natural gas — 20 %
  boe.es · 2026 rules
• Maximum market value as new, before taxes, for the 20 % reduction — €35,000
  boe.es · 2026 rules
• Reduction for battery electric, extended-range electric and plug-in hybrid vehicles — 30 %
  boe.es · 2026 rules
• Maximum market value as new, before taxes, of a plug-in hybrid — €40,000
  boe.es · 2026 rules

Contents linked from this module

• Compute the net pay on a Spanish payslip

  Applies the employee's contributions and the IRPF Regulation withholding procedure to an annual gross salary, payment by payment.

• Value the company car

  Computes the benefit in kind for the use of a vehicle, with its efficiency reduction and the private-use share.