📊 Tax rates and applied discounts breakdown
The Special System for Domestic Workers (Sistema Especial de Empleados de Hogar) is a regime integrated within Spain’s General Social Security system that governs contributions and welfare benefits for domestic staff performing home cleaning or care tasks.
📊 Spain 2026 domestic workers contribution brackets
The Social Security system uses a monthly bracket scale to assign your contribution base:
| Salary Bracket | Gross Monthly Salary Range | 2026 Monthly Contribution Base |
|---|---|---|
| Bracket 1 | Up to €320.00 | €290.00 |
| Bracket 2 | From €320.01 to €490.00 | €420.00 |
| Bracket 3 | From €490.01 to €670.00 | €600.00 |
| Bracket 4 | From €670.01 to €850.00 | €780.00 |
| Bracket 5 | From €850.01 to €1,030.00 | €960.00 |
| Bracket 6 | From €1,030.01 to €1,210.00 | €1,140.00 |
| Bracket 7 | From €1,210.01 to €1,390.00 | €1,320.00 |
| Bracket 8 | From €1,390.01 to €1,570.00 | €1,500.00 |
| Bracket 9 (Real) | Above €1,570.00 | Actual gross salary amount |
🏠 What is the Special System for Domestic Workers?
This special system is mandatory for any individual hiring domestic staff to perform household duties.
- The employer has the legal obligation to register the worker before the first day of work.
- Domestic workers enjoy the right to unemployment benefits (paro) and protection against unfair dismissal similar to other employees.
⚙️ How is the contribution base determined?
Your contribution base does not match the net salary paid:
- Determine the gross monthly salary (which must include prorated extra payments).
- Find the corresponding bracket range in the official table.
- The contribution base assigned to that bracket is the amount used to calculate the social security deductions.
- For gross salaries exceeding €1,570.00, the bracket system fades and the base equals the actual gross pay.
💸 Contribution quotas: Employer vs Employee rates
The rates applied to the contribution base are split between the employer and the employee:
- Employer contributions:
- Common Contingencies: 23.60% (before discounts).
- Unemployment: 5.50% (before discounts).
- FOGASA: 0.20% (before discounts).
- Professional Contingencies: 1.50% (no discounts apply).
- MEI: 0.58% (no discounts apply).
- Employee contributions:
- Common Contingencies: 4.70%.
- Unemployment: 1.55%.
- MEI: 0.12%.
🛡️ Employer discounts and reductions
To promote formal employment, the Spanish Government offers incentives to employers:
- 20% Common Contingencies Discount: A direct 20% reduction on the employer’s share for common contingencies.
- 80% Unemployment & FOGASA Discount: An 80% reduction on the employer’s share for unemployment benefits and FOGASA.
- Large Families: Under specific conditions, common contingency discounts can be up to 45%.
❓ Frequently Asked Questions (FAQ)
The employer is responsible for paying the total combined quota to the Social Security. The employer must deduct the employee's share (6.37% total) from their salary and pay the sum of both portions in a single bank transaction to the TGSS.
No. Similar to general rules, voluntary resignation does not qualify for unemployment. To claim unemployment, the contract must be ended by dismissal, completion of a temporary contract, or employer withdrawal (desistimiento).
Registration with the Social Security is mandatory starting from the very first hour worked. Workers are no longer allowed to pay their own contributions for low-hour jobs (as was the case before 2023).
Yes. The monthly base reported to the Social Security must always include the prorated share of the two statutory extra payments, whether they are paid monthly or semi-annually.
Under recent reforms in Spain, part-time coefficients are calculated favorably. Working a part-time day is counted as a full cotised day when evaluating minimum periods required for a pension.