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Generic Tax Name Social security contribution (Employers)
Tax name in the national language Contribuciones a la Seguridad Social
Tax name in English Social security contribution
Member State ES-Spain
Tax in force since 1991/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

The legal basis of the Spanish Social Security System in its current shape is the General Law 26/1990, of 20th December on Social Security, and the RDL 1/1994 , of 20th June. Law 36/2014, of 26th December.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The Spanish territory.

The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical


Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer



The State, through the Social Security System, guarantees the necessary social protection according to the contingencies and risks laid down by law, to those persons included within its area of application:

  • either because they carry out a professional occupation and pays contributions, or;
  • they fulfil the requirements laid down, under the regulations concerning the non-contributory scheme, as well as having relatives or other persons who depend on them.

General Social Security Scheme: persons included

  • All private sector employees
  • Self-employed workers and professionals
  • Members of cooperative firms
  • Students
  • Civil Servants


The Spanish Social Security System is mainly based on a pay-as-you-go scheme financed partly by contributions from earnings and partly by transfers from the Government Budget.



  • Employers: on behalf of their employees
  • Employees
Tax object and basis of assessment
Employers pay social security contributions for


Employers Social Security contributions are a fixed proportion of covered earnings, between a floor and a ceiling, which vary by broadly defined professional categories. Currently, eleven categories are distinguished. For the first seven of them, floor and ceilings apply to monthly earnings. These floors and ceilings are shown below for the year 2015. They are approximately equal to, respectively, the professional minimum wage and three times the former minimum wage. For the last four categories, floors and ceilings apply to daily earnings.

Professional Category

Minimum base

Maximum base

Engineers and University Graduates

1,056.90 €/month

3,606.00 €/month

Qualified Technicians and Assistants

876.60 €/month

3,606.00 €/month

Clerical and Workshop Supervisors

762.60 €/month

3,606.00 €/month

Non-qualified Assistants

756.60 €/month

3,606.00 €/month

Clerical Officers and Assistants

756.60 €/month

3,606.00 €/month


756.60 €/month

3,606.00 €/month

Administrative Assistants

756.60 €/month

3,606.00 €/month

Workshop Officers

25.22 €/day

120.20 €/day

Subofficers and Skilled Workers

25.22 €/day

120.20 €/day


25.22 €/day

120.20 €/day

Workers lower than 18 years old

25.22 €/day

120.20 €/day


Social Security contributions made by taxpayers are addressed to cover the following contigencies:

  • Common contingencies: illness, non-labour accidents, retirement, maternity leave, etc.
  • Work injuries and professional diseases
  • Overtime work
  • Other contributions made for purposes such as:
    • Unemployment
    • Fund of Wage Guarantee
    • Professional Training

Social security contributions are calculated on the total monthly pay received by the employee, excluding public transport and other items under some requirements: death indemnities, per diem allowances and travel expenses, redundancy compensation and other minor items.

As stated before, there is a minimum floor and a maximum ceiling or contribution base for the first seven professional categories of employees (from engineers to administrative assistants); for the other four categories the minimum and maximum bases are computed on a daily basis.

Social Security bases are fixed every year by the Annual Budget Law.

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes


Income considered Domestic income
Worldwide income

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers


Social security contributions are calculated on the total monthly pay received by the employee, excluding per diem allowances and travel expenses, distance and transport supplements, petty cash allowances, work clothes and uniforms, death indemnities, relocation expenses and other minor items.

Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 43272.0  EUR/Natcur
Cap in % of the tax base:


The reduction is
No reduction
A lump-sum amount
In percentage of base:
Based on salary

The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


The Spanish Social Security System provides a wide variety of deductions in the social security contributions mainly aimed at promoting permanent employment and to facilitate labour participation among some of the most disadvantaged groups of the Spanish labour market.

Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers

Health care


Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave



Aimed to foster new indefinite hirings, the Royal Decree Law 1/2015 establishes a new incentive for employers hiring new workers under a non-fixed contract, which may also apply a "reduced rate" involving the fixing of a minimum exemption on employer contributions for common contigencies (the first EUR 500 on a monthly basis are exempt). This exemption will apply for a 24-month period for companies meeting certain requirements.

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:


The tax rate is the percentage applied to the tax base. Tax rates are fixed every year by the General Budget Law.

For 2015 the rates applied for both employers and employees are the following:





General Benefits Fund




Unemployment (general rate)

Unemployment (fixed duration - full time)

Unemployment (fixed time - part time)










Wage Guarantee Fund




Professional Training




Tax due date

Basically on a monthly basis.

Tax collector

The body in charge of collecting Social Security Contributions is the General Treasury of the Social Security (Tesorería de la Seguridad Social).

Special features

Apart from the General Scheme of the Spanish Social Security System (RGSS) to which we referred above, one may find some special schemes such as:

  • Agricultural Workers and Small Farmers (Régimen Especial Agrario por cuenta ajena- REA). System integrated into the General Scheme.
  • Domestic Workers (Sistema Especial de Empleados de Hogar  - REEH). System integrated into the General Scheme
  • Self-Employed (Régimen Especial de Trabajadores Autónomos - RETA, incluye Sistema Especial Agrario Cuenta Propia)
  • Sea Workers (Régimen Especial de Trabajadores del Mar - RETM)
  • Coal Mining (Régimen Especial de la Minería del Carbón - REMC)
  • Others.

It is also worth mentioning the Government Employees Scheme that covers public servants (both military and civil) currently employed by the Central government and by Regional and Local government.

Economic function

Environmental taxes

Tax revenue
ESA95 code d6111

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 86,520.00 EUR 8.30
2011 88,826.00 EUR 8.30
2010 90,760.00 EUR 8.40
2009 90,816.00 EUR 8.42
2008 96,308.00 EUR 8.63
2007 93,357.00 EUR 8.64
2006 86,652.00 EUR 8.60
2005 79,856.00 EUR 8.58
2004 73,817.00 EUR 8.57
2003 69,291.00 EUR 8.62
2002 64,257.00 EUR 8.58
2001 60,058.00 EUR 8.59
2000 54,637.00 EUR 8.45