Domestic worker payslip in Spain: what it must include in 2026
A payslip is mandatory for every domestic employee in Spain. What it must show in 2026: employer and worker details, gross pay and extras, the 6.40% worker contribution, no income tax withholding, the contribution base and bracket, and the employer's cost. Example on the minimum wage.
In short
Most families who hire a housekeeper or nanny privately in Spain know they must register her with Social Security. Fewer know that the monthly payslip is equally mandatory, and that a Spanish domestic payslip differs from an ordinary one in two ways: there is no income tax withholding, and contributions are calculated on a bracket, not on the exact salary. Here is what the document must contain in 2026, with the figures.
The sections of the payslip
| Section | What goes in it | Rule |
|---|---|---|
| Header | Employer's name and ID, worker's name, ID and Social Security number, address, Social Security account code (CCC), start date, pay period | RD 1620/2011 art. 8.6 |
| Accruals (devengos) | Base salary, supplements, presence hours, overtime, extra payments (June and December) or their monthly pro-rata, salary in kind (max 30%) | RD 1620/2011 arts. 8.2, 8.4 and 9 |
| Deductions | Worker's Social Security contribution: 6.40% in 2026. IRPF: 0 (no withholding obligation). Advances, in-kind value | Order PJC/297/2026; RD 439/2007 art. 76.1 |
| Net pay | Accruals minus deductions: what reaches the worker's account | — |
| Contribution base | The bracket base that corresponds to the monthly pay (8 brackets; from €1,424.41 the real salary), common contingencies, professional contingencies, unemployment, FOGASA, MEI | Order PJC/297/2026 art. 15 |
| Signature | Employer's signature and the worker's 'received' with the date | Proof of payment |
Gross pay: minimum wage and extra payments
The salary cannot be below the minimum wage in proportion to the hours: in 2026, €1,221 a month over 14 payments or €1,424.50 over 12 for full time, €17,094 a year (RD 126/2026). Domestic workers are entitled to two extra payments a year, paid at the end of each half-year in proportion to the time worked, unless the contract states they are pro-rated over the 12 months (RD 1620/2011 art. 8.4). If they are pro-rated, the payslip shows a line 'prorrata de pagas extra' every month; if not, June and December carry a separate extra-payment payslip. For live-in staff, board and lodging may count as salary in kind up to 30% of the total, but the cash salary can never fall below the minimum wage.
Deductions: 6.40% and no income tax
Two things surprise foreign employers. First, the worker's Social Security share in 2026 is 6.40% of the contribution base (4.70% common contingencies, 1.55% unemployment on a permanent contract, 0.15% MEI), and it is the employer who pays it in together with the employer's own share. Second, a private household is not obliged to withhold income tax: article 76.1 of the IRPF Regulation (RD 439/2007) leaves individuals out of the withholding duty, so the IRPF line is 0. The worker still declares the income in her own tax return; a voluntary withholding can be agreed in writing to spread the tax, but it is optional.
Contribution base and the employer's cost
Contributions are not calculated on the exact salary but on the base of the bracket the salary falls into. Order PJC/297/2026 sets eight brackets for 2026 (€306 / €436 / €602 / €785 / €970 / €1,151 / €1,424.40, and from €1,424.41 the real pay). On that base the employer pays common contingencies at 23.60% with a 20% reduction, professional contingencies 1.50%, unemployment 5.50% and FOGASA 0.20% with an 80% rebate, and MEI 0.75%: about 22.27% in all. Large families can opt for a 45% rebate on the employer's quota instead of the 20% reduction. Both shares are paid by direct debit from the employer's account each month; the payslip should show the base and the two quotas so the worker can check them.
| Line | Calculation | Amount |
|---|---|---|
| Gross salary (extras pro-rated) | €17,094 / 12 | €1,424.50 |
| Contribution base | Bracket 8: real salary | €1,424.50 |
| Worker's contribution | 6.40% × €1,424.50 | − €91.17 |
| IRPF withholding | Not applicable for a private employer | €0.00 |
| Net pay | €1,333.33 | |
| Employer's contribution (after reductions) | ≈ 22.27% × €1,424.50 | €317.24 |
| Total monthly cost for the family | Gross + employer's contribution | €1,741.74 |
Sources
- Royal Decree 1620/2011 on the special employment relationship of domestic service, arts. 8 and 9 (BOE-A-2011-17975).
- Royal Decree 126/2026, minimum wage for 2026 (BOE-A-2026-3815).
- Order PJC/297/2026, Social Security contribution rules for 2026, arts. 15, 16 and 35 (BOE-A-2026-7296).
- Royal Decree 439/2007, Personal Income Tax Regulation, art. 76.1 (BOE-A-2007-6820).
- Royal Decree-Law 16/2022, employer reductions and rebates (BOE-A-2022-14680).
Our free domestic worker payslip calculator builds the monthly document with the 2026 brackets and rates, shows the employer's cost and lets you download it as a PDF. If you prefer a spreadsheet, the 2026 payslip template is in our form templates. Both, plus the severance calculator, are listed in our tools for household employers in Spain. And if you would rather we run payroll every month, our labour and legal team can take it over.
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Frequently asked questions
- Is a payslip mandatory for a housekeeper or nanny in Spain?
- Yes. The employer must hand over a salary receipt every month (RD 1620/2011 art. 8.6). It is the proof of payment and deductions for Social Security and the Labour Inspectorate.
- Do I withhold income tax (IRPF) from my domestic worker's pay?
- No. A private household employer is not required to apply IRPF withholding (RD 439/2007 art. 76.1). The payslip shows IRPF 0 unless the worker asks for a voluntary withholding in writing.
- What does the worker pay and what do I pay?
- In 2026 the worker's share is 6.40% of the contribution base (common contingencies 4.70%, unemployment 1.55%, MEI 0.15%), deducted from her pay. The employer pays roughly 22.27% on top after the standard reductions. Both are paid in by the employer.
- What is the minimum salary on a payslip in 2026?
- €1,221 a month over 14 payments, or €1,424.50 over 12, for a full-time job (RD 126/2026). For hourly work the minimum is €9.55 per hour, extra payments and holiday included.
- Can part of the salary be paid in kind?
- Yes, for live-in staff: board and lodging can count as salary in kind up to 30% of total pay, but the minimum wage must always be paid in cash (RD 1620/2011 art. 8.2).
