Do I have to pay Social Security contibutions?
The social security contribution depends on your mode of employment:
Regular employment
The bases of contribution for common and work-related contingencies are determined on the basis of the contributions scale, depending on the salary of the domestic employee. Since the entry into force of Royal Decree-Law 16/2022, the corresponding unemployment and FOGASA contributions will also have to be paid.
Cleaning companies
No, you do not have to pay any contribution when your domestic help is a cleaning company.
Social Security contribution bases for the year 2024
In the year 2024, the contribution bases for common and professional contingencies for domestic workers in Spain will be determined according to the following scale, based on the compensation received:
| Group | Monthly remuneration increased with the proportion of extraordinary payments | Contribution Base EUR/month |
|---|---|---|
| 1° | From 0 to 306,00 | 284,00 |
| 2° | From 306,01 to 474,00 | 405,00 |
| 3° | From 474,01 to 644,00 | 559,00 |
| 4° | From 644,01 to 814,00 | 729,00 |
| 5° | From 814,01 to 986,00 | 901,00 |
| 6° | From 986,01 to 1.153,00 | 1.069,00 |
| 7° | From 1.153,01 to 1.323,00 | 1.323,00 |
| 8° | From 1.323,00 | Monthly remuneration |
Applicable Contribution Types
| CONTRIBUTIONS | EMPLOYER | EMPLOYEE | TOTAL |
|---|---|---|---|
| Common | 23,60% | 4,70% | 28,30% |
| Professional | 1,10% | - | 1,10% |
| CONTRIBUTIONS | EMPLOYER | EMPLOYEE | TOTAL |
|---|---|---|---|
| Desempleo | Open-term: 5,50%; Fix-term: 6,70% | Open-term: 1,55%; Fix-term: 1,60% | Open-term: 7,05%; Fix-term: 8,30% |
| FOGASA | 0,2% | - | 0,2% |
| INTERGENERATIONAL EQUITY MECHANISM (MEI) | 0,58% | 0,12% | 0,70%% |
Ejemplo: Una empleada del hogar con contrato indefinido por horas (5 horas semanales) percibe un salario bruto de 250 €/mes. Mirando el cuadro de bases de cotización vemos que está en el primer tramo y que por tanto su base de cotización es de 284,00 €. Aplicando los porcentajes correspondientes vemos que se deberán abonar a la Seguridad Social las cantidades siguientes:
EMPLOYER
- Common: 284,00 € * 23,60% = 67,02 €
- Professional: 284,00 € * 1,10% = 3,12 €
- Unemployment: 284,00 € * 5,50% = 15,62 €
- FOGASA: 284,00 € * 0,2% = 0,57 €
- MEI: 284,00 € * 0,58% = 1,65 €
TOTAL: 67,02 + 3,12 + 15,62 + 0,57 + 1,65 = 87,98 €/monthly
EMPLOYEE
- Common: 284,00 € * 4,70% = 13,35 €
- Unemployment: 284,00 € * 1,55% = 4,40 €
- MEI: 284,00 € * 0,12% = 0,34 €
TOTAL: 13,35 + 4,40 + 0,34 = 15,87 €/monthly
Incentivos en la cotización
In the year 2024, the 20% reduction in common contingency contributions for domestic workers, which has been in effect since 2012, remains unchanged. This reduction in fees can be expanded up to 45% for large families, in cases where the employee is exclusively dedicated to caring for family members, and both parents or the sole parent in the case of single-parent families, engage in professional activities outside the home or are incapacitated for work. When the large family is of special category, it won't be necessary for both parents to engage in paid work outside the home to qualify. This benefit is only recognized for one caregiver per family unit.