Employee (contrato indefinido / temporal)

• Employee Seguridad Social on the monthly contribution base (gross clamped between the base minima of 1,424.50 EUR and the base maxima of 5,101.20 EUR): contingencias comunes 4.70%, desempleo 1.55% (1.60% on temporary contracts), formacion profesional 0.10% and the MEI surcharge 0.15% - 6.50% in total for 2026.
• Solidarity quota (cuota de solidaridad) on the part of monthly pay above the base maxima: employee share 0.19% up to 5,611.32 EUR, 0.21% up to 7,651.80 EUR and 0.24% above (the employer pays 0.96% / 1.04% / 1.22% on the same bands).
• IRPF taxable base = gross minus social contributions, minus the flat 2,000 EUR "otros gastos" (art. 19.2.f LIRPF), minus the reduction for earned income (art. 20 LIRPF: up to 7,302 EUR, tapering to zero at a net work income of 19,747.50 EUR).
• IRPF scale: the state scale (art. 63 LIRPF) doubled - 19% to 12,450; 24% to 20,200; 30% to 35,200; 37% to 60,000; 45% to 300,000; 47% above - as a national approximation of the state half plus the autonomous-community half. A community selector is future work; actual totals vary by comunidad autonoma.
• Personal minimum of 5,550 EUR (art. 57 LIRPF) applied as a credit at the same scale. Family minimums (children, ascendants, disability) and joint filing are out of scope.
• Low-income deduction (disposicion adicional 61.a LIRPF, in force from 1 January 2026): up to 590.89 EUR off the final IRPF for gross work income up to the 2026 SMI of 17,094 EUR, tapering to zero at 20,048.45 EUR. This is the mechanism that keeps the 2026 minimum wage free of IRPF, and the model reproduces it.
• Employer cost view: contingencias comunes 23.60%, desempleo 5.50% (6.70% temporary), FOGASA 0.20%, formacion profesional 0.60%, MEI 0.75% and a default accident (AT/EP) rate of 1.50% - the accident rate depends on the CNAE activity and is exposed as a parameter.
• The model pays the salary in 12 equal installments; many Spanish salaries are paid in 14 pagas, which changes the monthly figure but not the annual totals.
• Out of scope: per-community IRPF scales and deductions, Pais Vasco and Navarra foral systems, the Ceuta and Melilla 50% rebate, family minimums, joint filing, in-kind income, the AEAT monthly withholding algorithm, and the savings-income scale.

Sources: BOE - Orden PJC/297/2026 (cotizacion 2026), BOE - Real Decreto 126/2026 (SMI 2026), BOE - Ley 35/2006 (LIRPF), Agencia Tributaria, Seguridad Social.

Self-employed (autonomo, RETA)

• RETA contributions follow the income-based system (cotizacion por ingresos reales): the monthly computable net income - profit before own quotas minus a 7% generic deduction - selects one of the 15 tramos of the 2026 table (3 reduced + 12 general, Orden PJC/297/2026).
• The model contributes at the MINIMUM base of the selected tramo (from 653.59 EUR to 1,928.10 EUR per month); the autonomo may choose any base within the band, up to the 5,101.20 EUR base maxima.
• RETA rate 2026: 31.50% of the chosen base (contingencias comunes 28.30%, contingencias profesionales 1.30%, cese de actividad 0.90%, formacion profesional 0.10%, MEI 0.90%). Quotas range from about 205.88 EUR to about 607.35 EUR per month at the tramo minimums.
• RETA quotas are provisional and regularized by the Seguridad Social once the year's actual income is known; the regularization is out of scope.
• Optional tarifa plana for new autonomos: a reduced quota of 80 EUR/month for the first 12 months (extendable for 12 more if income stays under the SMI), plus the MEI - approximately 88.56 EUR/month in 2026. PROVISIONAL: 80 EUR is the latest confirmed amount, carried into 2026 with the extended state budget.
• IRPF (estimacion directa simplificada): taxable profit = revenue minus expenses minus own RETA quotas, minus the 5% "gastos de dificil justificacion" on the positive result (capped at 2,000 EUR/year; the 7% rate applied in 2023 only).
• The same national IRPF scale and the 5,550 EUR personal minimum as the employee mode. Quarterly pago fraccionado timing is out of scope - the model shows the full-year liability.
• Out of scope: estimacion objetiva (modulos), IVA, VAT recargo de equivalencia, regional IRPF differences, and the quota regularization.

Autonomo societario sub-option

• For company directors and partners registered in RETA (members of capital companies with effective control per art. 305.2.b LGSS, and working partners of sociedades laborales per art. 305.2.e), the generic deduction used for the tramo lookup is 3% instead of 7% (art. 308.1.c LGSS; it requires at least 90 days registered in the year). This is a Seguridad Social deduction only - the 5% IRPF "gastos de dificil justificacion" is unchanged.
• Minimum-base floor: in 2026 the contribution base of a societario (and of familiares colaboradores) cannot fall below 1,424.40 EUR/month - the minimum base of grupo de cotizacion 7 of the Regimen General (art. 308.2 LGSS in the wording of RD-ley 13/2022; Orden PJC/297/2026). That floor replaces the transitional 1,000 EUR/month that applied in 2023-2025 and means a minimum quota of about 448.69 EUR/month at the 31.50% rate.
• The income-based tramo table still applies: the floor only overrides tramos whose minimum base is lower (all tramos up to a monthly computable income of 2,760 EUR in 2026); above that, the societario contributes at the same tramo minimum as any other autonomo.
• Tarifa plana: available to societarios as well - the Seguridad Social recognizes the reduced quota for autonomos societarios since its change of criterio of September 2020, and art. 38 ter RD-ley 13/2022 does not exclude them. The model applies the same 80 EUR/month + MEI quota (approx. 88.56 EUR/month, PROVISIONAL as above).
• Out of scope for the societario sub-option: a director salary paid by the company (employment income with its own withholding) - the model treats all income as business activity income.

Sources: BOE - Orden PJC/297/2026 (RETA tramos 2026), BOE - Real Decreto-ley 13/2022 (income-based RETA), BOE - LGSS arts. 305 and 308 (autonomo societario), Agencia Tributaria - estimacion directa simplificada, Seguridad Social - cuotas de autonomos.