Payslip in the common territory
The withholding rate comes from the Tax Agency algorithm in force from 10 September 2026. Social security follows Order PJC/297/2026.
Gross for a target net
How the sum is done
The employee pays 4.70% for common contingencies, 1.55% unemployment on a permanent contract, 0.10% training and 0.15% for the intergenerational equity mechanism. The monthly base stops at €5,101.20. Above that, the solidarity contribution applies. Annual income tax is turned into a rate truncated to two decimals and applied to each payment. €2,000 gross, situation 3 and no descendants, is withheld at 15.58%: €311.60 of income tax and €130.00 of social security on the ordinary payment.
The Basque Country, Navarre, disability, short contracts, and the accident-at-work rate, which depends on the activity, are not included.