How Much Does Social Security Cost for a Housekeeper?
Contributing to Social Security for a full-time housekeeper on the 2026 Spanish minimum wage costs the employer around 317 €/month after rebates. Here is how the contribution bands, rates and your exact monthly amount work.
In short
Knowing how much Social Security costs for a housekeeper is key to setting the household budget and staying within the law. The employer (the family) is the one who registers the worker and pays the contributions each month, which the General Treasury of Social Security (Tesorería General de la Seguridad Social, TGSS) collects by direct debit. The employer bears the larger share, while a smaller part is deducted from the worker's salary.
This article focuses on the Social Security cost to the employer. If you are looking for pay rates instead, see our guide on how much a housekeeper earns in Spain in 2026.
Who pays Social Security and how is it paid?
Since 2012, registration and contributions have fallen directly to the employer, not the worker. The total contribution is split between the two: the family pays the bulk, and around 6.40% is deducted from the worker's payslip (her share for common contingencies, unemployment and the Intergenerational Equity Mechanism, or MEI). The employer withholds that part and pays the full amount to the TGSS by direct debit. Registration is compulsory from the first hour worked, whatever the hours involved; failing to register the worker is a serious offence (a fine of 3,750 to 12,000 €, under the Law on Infringements and Penalties in the Social Order, or LISOS).
What does the Social Security contribution include?
The contribution is made up of several components. These are the rates in force in 2026 for the Special System for Domestic Workers (Sistema Especial de Empleados de Hogar):
| Component | Total rate | Employer | Worker |
|---|---|---|---|
| Common contingencies | 28.30% | 23.60% | 4.70% |
| Occupational contingencies (accidents and diseases) | 1.50% | 1.50% | — |
| Unemployment (permanent contract) | 7.05% | 5.50% | 1.55% |
| Wage Guarantee Fund (FOGASA) | 0.20% | 0.20% | — |
| MEI | 0.90% | 0.75% | 0.15% |
The Special System for Domestic Workers does not contribute towards vocational training. In addition, income tax (IRPF) withholding is not compulsory in domestic employment: it applies only if the employer and worker agree to it voluntarily.
The contribution base: worked out in bands, not on the salary
The most common mistake is to apply the percentages directly to the salary. That is not how it works: the rates are applied to a contribution base determined by bands according to monthly pay. To pin down the band, you add the proportional share of the extra payments to the salary. This is the official 2026 table:
| Monthly pay (with extra payments prorated) | Contribution base |
|---|---|
| Up to 329.00 € | 306.00 € |
| 329.01 – 510.00 € | 436.00 € |
| 510.01 – 693.00 € | 602.00 € |
| 693.01 – 877.00 € | 785.00 € |
| 877.01 – 1,061.00 € | 970.00 € |
| 1,061.01 – 1,242.00 € | 1,151.00 € |
| 1,242.01 – 1,424.40 € | 1,424.40 € |
| From 1,424.41 € | Actual monthly pay |
For example, a full-time post on the 2026 SMI (1,221 €/month over 14 payments) works out at 1,424.50 €/month once the extra payments are prorated, so it falls into the top band and contributes on its actual pay. For work paid by the hour, the legal minimum is 9.55 €/hour worked, an amount that already includes the proportional share of extra payments and holiday pay.
Rebates and reductions for the employer
Several benefits are applied to the contribution that make the cost to the family considerably lower:
- A 20% reduction in the employer's contribution for common contingencies (automatic, with no paperwork).
- An 80% rebate on the employer's contributions for unemployment and the Wage Guarantee Fund (FOGASA).
- A 45% rebate for large families that meet the requirements (it cannot be combined with the general 20% reduction, but it is compatible with the 80% rebate on unemployment and FOGASA).
Example: the full-time cost on the 2026 SMI
For a full-time worker on the 2026 SMI, the contribution base is 1,424.50 €/month. Without rebates, the employer's contribution would be around 449 €/month (31.55% of the base). With the 20% reduction on common contingencies and the 80% rebate on unemployment and FOGASA, it drops to around 317 €/month, roughly 26% of the salary.
Adding together the gross salary and the contribution borne by the employer, the total cost to the family comes to around 21,600 €/year, an average of about 1,801 €/month. The worker's share (around 91 €/month) is not an additional cost: it is deducted from her gross salary, and the employer pays it alongside its own contribution.
The cost varies with the hours contracted. This is an estimate of the Social Security contribution borne by the employer (rebates already applied) for different working patterns on the 2026 SMI:
| Working hours | Approx. salary (14 payments) | Contribution base | Employer SS contribution/month |
|---|---|---|---|
| 40 h/week (full-time) | 1,221 € | 1,424.50 € | ≈ 317 € |
| 30 h/week | ≈ 916 € | 1,151 € | ≈ 256 € |
| 25 h/week | ≈ 763 € | 970 € | ≈ 216 € |
| 20 h/week | ≈ 611 € | 785 € | ≈ 175 € |
The salary is shown over 14 payments, and the contribution base already includes the prorated extra payments, which is why it is slightly higher than the monthly salary. These figures are for guidance only: the exact amount depends on the band and on your circumstances.
Official calculator and how to fine-tune the figure
To get the exact amount for your band and contract, use the Social Security's contribution calculator for the Special System for Domestic Workers, available on the electronic office (the Import@ss portal). You simply enter the monthly pay to find the base, your share of the contribution and the worker's.
In short, contributing for a full-time housekeeper on the 2026 SMI costs the employer around 317 €/month after rebates, on a base of 1,424.50 €. Working out the contribution correctly — starting from the banded base, not the salary — avoids nasty surprises and ensures you meet your obligations from day one.
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Frequently asked questions
- Who pays a housekeeper's Social Security in Spain?
- The employer (the family) is the one who registers the worker and pays the contributions to Social Security each month by direct debit. The worker only pays her share (around 6.40%), which is deducted from her salary.
- How much does Social Security cost for a housekeeper in 2026?
- For a full-time worker on the 2026 SMI, the employer's contribution is around 317 €/month once the rebates are applied (roughly 3,800 €/year), calculated on a contribution base of 1,424.50 €. The amount is lower for part-time work, because the base is set in bands.
- What rebates are available to the employer?
- A 20% reduction in the employer's contribution for common contingencies and an 80% rebate on unemployment and FOGASA, both automatic. Large families that meet the requirements may also qualify for a 45% rebate, which cannot be combined with the 20% reduction.
- Do you have to register the worker from day one?
- Yes. Registration with Social Security is compulsory from the very first hour of work, regardless of the hours contracted or whether the job is paid by the hour. Failing to register is a serious offence, with fines of 3,750 to 12,000 €.
