Spain tax guide

How to read a Spanish payslip (nómina)

A Spanish payslip (nómina) has two halves: what you earn (devengos) and what is taken off (deducciones), mainly social security and the IRPF withholding. On €3,000 a month in 14 payments, a normal month leaves about €2,210.

By ExpatSalaryUpdated 2 min read

The parts of a nómina

  • I. Devengos: your pay. Salario base, complementos (seniority, job, productivity), and the extra payments or their monthly share (prorrata).
  • A. Total devengado: the total you earned in the month.
  • II. Deducciones: social security and the IRPF withholding.
  • B. Total a deducir: everything taken off.
  • Líquido total a percibir: A minus B, what you are paid.
  • At the bottom: the contribution bases (bases de cotización), the base for IRPF withholding and what your employer pays.

Worked example: €3,000 a month, 14 payments

Permanent contract, single, Madrid, 2026: a normal month

Salario base (total devengado)€3,000.00
Contribution base (yearly pay ÷ 12, including the extras)€3,500.00
Contingencias comunes (4.70%)
Pensions, sick pay and other common risks		−€164.50
Desempleo (1.55%)
Unemployment (1.60% on a fixed-term contract)		−€54.25
Formación profesional (0.10%)
Training levy		−€3.50
MEI (0.15%)
Intergenerational equity mechanism		−€5.25
IRPF (18.74%)−€562.20
Líquido a percibir€2,210.30

In June and December the extra payment of €3,000 only has IRPF withheld: €2,437.80. Our IRPF rate is the yearly tax divided by yearly pay; your employer’s algorithm gives a similar rate. Check your own nómina.

Social security rates in 2026

Employees pay 6.50% on a permanent contract and 6.55% on a fixed-term one, on pay up to the maximum base of €5,101.20 a month. Your employer pays about 32.1% on top, which appears at the bottom of the nómina.

Sources

Frequently asked questions

What is the IRPF percentage on my nómina?

It is the withholding rate your employer works out from the Tax Agency’s algorithm, your expected yearly pay and the personal details you gave on form 145. On €42,000 a year in Madrid it is about 18.74%. It is an advance: the final tax is settled in your annual return.

Why is no social security taken from my extra payment?

Because the two extra payments are already spread over the year in the contribution base: every month you pay social security on one twelfth of your yearly pay, including the extras. In the months with an extra payment only IRPF is withheld from it.

What is the cotización adicional de solidaridad?

Since 2025 there is an extra contribution on pay above the maximum contribution base. The employee pays 0.19% to 0.24% of that part, depending on how far above the maximum it is.

This guide explains the general rules for employees and is not personal tax advice. Rules change and individual situations differ, so check with the tax authority or a tax adviser before making decisions. Spotted something out of date? Email [email protected].

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