Minimum Wage for Domestic Workers in Spain 2026: Complete Guide to Salaries and Social‑con

What this guide covers

This article explains the Minimum Interprofessional Wage (SMI) for domestic employees (empleadas de hogar) in Spain for the fiscal year 2026, how the 14‑payment SMI translates to monthly and annual amounts, how to treat prorated and part‑time contracts, and where to check official rules for contributions and withholdings.

This is a practical, Spain‑centred resource. For official texts consult the sources listed at the end.

Key figures for 2026 (official)

All official figures above are taken from the BOE (see Official sources section). If you need a precise payroll figure for a concrete case, use the calculator linked below and compare with official withholding data from the Tax Agency (AEAT).

How the 14‑payment SMI works for domestic workers

In Spain the SMI is commonly expressed as a monthly gross amount in 14 payments: 12 monthly payrolls plus two extra payments (pagas extraordinarias). For 2026 that gross monthly amount is 1,221 EUR in each of the 14 payments, totaling 17,094 EUR per year.

Employers and employees can agree in the employment contract whether the two extra payments are paid separately (typically in summer and in December) or prorrated across the 12 monthly payrolls. The annual gross remains the same, but the monthly gross changes depending on the chosen payment structure:

Note: collective agreements for household employees or local practice can specify where and when extras are paid; always check the written contract and pay slip.

Part‑time and prorated salaries

For part‑time domestic workers the SMI is applied pro rata to the agreed working time. That means you calculate the proportion of full‑time hours worked and apply that percentage to the SMI annual amount (17,094 EUR). Example method:

  1. Determine the full‑time reference hours for the household (or for the corresponding collective agreement).
  2. Calculate the fraction represented by the employee's contracted hours.
  3. Multiply 17,094 EUR by that fraction to obtain the annual gross salary for the part‑time contract.

The resulting annual amount can again be paid in 14 or 12 payments depending on the contract. Always reflect the number of hours and the basis for proration clearly on the employment contract and on the pay slip.

Social Security contributions and bases (what to check)

Domestic workers are included in the Special Regime for Household Employees (Régimen Especial de Empleados de Hogar) for Social Security purposes. Contribution bases are set from minimum to maximum and contributions are calculated on a base that depends on the worker's remuneration. For 2026 the maximum contribution base to consider is 5,101.20 EUR per month.

This guide includes an employee contribution reference of 0.15% for 2026. Contribution rates and the distribution between employer and employee are regulated by Social Security rules and may change by decree; therefore, always verify the concrete percentages and calculation rules on the Seguridad Social website or on the official BOE texts.

Important: employer contributions add to the labour cost. If you are an employer, factor employer Social Security charges (calculated on the agreed contribution base) into the total monthly cost. If you are an employee, verify the amounts deducted on your pay slip and compare them with official tables.

Income tax (IRPF) and withholdings

Withholdings for domestic workers depend on the employee's personal situation, total taxable income and the rules published by the Tax Agency (Agencia Tributaria, AEAT). Domestic work historically faces special rules for how employers handle income tax withholdings; for precise withholding percentages and whether a withholding must be applied, consult AEAT guidance.

This article does not replace an official withholding calculation. Use the Tax Agency's information and the pay slip to confirm the correct IRPF withholding for your case.

Practical steps to calculate net pay (recommended workflow)

  1. Start from the agreed gross annual salary (for SMI 2026: 17,094 EUR full‑time).
  2. Decide payment frequency: 14 payments or 12 (prorating extras).
  3. Determine the applicable Social Security contribution base and the percentage splits (consult Seguridad Social for current rates). Remember the maximum monthly base for 2026: 5,101.20 EUR.
  4. Check whether IRPF withholding applies; if so, calculate withholding following AEAT rules for the employee’s total income and circumstances.
  5. Subtract employee Social Security contributions and IRPF withholding from the gross to obtain net pay.

If you prefer an automated simulation, use our net‑salary calculator below, and always compare the simulated withholding with the official AEAT tables.

Use our calculator (informative simulation)

Visit https://calculadora-sueldo-neto.es to run a tailored simulation for a domestic worker in Spain. The tool provides an informative estimate of net pay and employer cost based on the input gross salary, payment frequency and basic withholding assumptions.

Calculator limit: simulations are informative only. Always compare the result with official withholding and contribution information from the Agencia Tributaria (AEAT) and Seguridad Social.

Frequently asked points

Official sources and where to check rules

See the official legal text for the 2026 SMI in the BOE: https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815

Other official resources to consult:

Spain‑focused disclaimer

This article is focused on Spain and provides general fiscal information for 2026. It is informational and does not constitute legal, tax or accounting advice. For binding determinations on withholdings or Social Security contributions consult the Agencia Tributaria, the Seguridad Social or a qualified professional. Our calculator provides informative simulations; always cross‑check with official AEAT withholding tables and the relevant BOE texts.

Sources