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
You have to pay your taxes according to your earnings and expenses.
Bases de cotización a la Seguridad Social para el año 2023
In the year 2023, 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 |
|---|---|---|
| 1st | From 0 to 291.00 | 270.00 |
| 2nd | From 291.01 to 451.00 | 386.00 |
| 3rd | From 451.01 to 613.00 | 532.00 |
| 4th | From 613.01 to 775.00 | 694.00 |
| 5th | From 775.01 to 939.00 | 858.00 |
| 6th | From 939.01 to 1,098.00 | 1,018.00 |
| 7th | From 1,098.01 to 1,260.00 | 1,260.00 |
| 8th | From 1,260.00 | 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 |
|---|---|---|---|
| Unemployment | 5% | 1.05% | 6.05% |
| FOGASA | 0.2% | - | 0.2% |
Example: A domestic worker with an indefinite contract for hours (4 hours per week) receives a gross salary of €250/month. Referring to the contribution base table, it falls into the first bracket, resulting in a contribution base of €270. Applying the corresponding percentages, the following amounts are payable to Social Security:
EMPLOYER
- For common contingencies: €270.00 * 23.60% = €63.72
- For professional contingencies: €270.00 * 1.10% = €2.97
- For unemployment: €270.00 * 5% = €13.50
- FOGASA €270.00 * 0.2% = €0.54
TOTAL: €63.72 + €2.97 + €13.50 + €0.54 = €80.73/month
EMPLOYEE
- For common contingencies: €270.00 * 4.70% = €12.69
- For unemployment: €270.00 * 1.05% = €2.84
TOTAL: €12.69 + €2.84 = €15.53/month
Contribution Incentives