How Much Does Social Security Cost for a Housekeeper?

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 1 January 2012, with integration into the General Regime (Law 27/2011), registration and contributions have fallen to the employer. There was an exception from April 2013: a worker doing fewer than 60 hours a month for one employer could take them on herself if they both agreed (Royal Decree-Law 29/2012). Royal Decree-Law 16/2022 removed it and, since 1 January 2023, they always fall to the employer. The total contribution is split between the two: the family pays the bulk, and around 6.40% of the contribution base for her band 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):

The Special System for Domestic Workers does not contribute towards vocational training. In addition, a family resident in Spain hiring for its own home is not obliged to withhold income tax (IRPF) (Income Tax Act, article 99.2; Regulations, article 76.1): the worker declares the income herself if required.

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:

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, 22.27% of the contribution base.

Adding together the gross salary and the contribution borne by the employer, the total cost to the family comes to 20,901 €/year, an average of 1,741.74 €/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:

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.

What it costs to register an hourly housekeeper in 2026

Registering an hourly housekeeper is free; what you pay each month is the contribution. It is worked out on the base of the band her salary falls into (art. 15 of Order PJC/297/2026), and the employer pays it with the 20% reduction and the 80% rebate already applied. If she is paid by the hour, the minimum is the hourly SMI (9.55 € an hour, extra payments and holiday included), which here we multiply by 4.33 weeks; with a part-time monthly salary, it is the monthly SMI pro rata to the hours, over 12 payments (in the table, as in the calculator, from 15 hours). These are the 2026 figures for the most common working patterns:

The table uses the hourly rate up to 14 hours and the monthly salary from 15 hours, but these are two arrangements agreed in the contract (Order PJC/297/2026, article 15.2). At 15 hours: on a pro-rata monthly salary, 534.19 € over 12 payments; paid by the hour at 9.55 €, about 620 € a month. The base (602 €) and the contribution (134.06 €) are the same; what changes is the salary and, with it, the total cost, which is around 754 € if paid by the hour.

The worker's contribution is deducted from her salary and is not an extra cost. For other hours or a salary above the minimum, the cost calculator gives the figure hour by hour, from 1 to 40 hours a week.

At Maids & Co we recruit hourly housekeepers from 15 hours a week, for example three mornings of 5 hours. Below that we do not open a search, but we are still happy to advise you.

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.