Salario Mínimo Interprofesional (SMI) 2026: what employees in Spain need to know

What is the SMI and why it matters in 2026

The Salario Mínimo Interprofesional (SMI) is the legal minimum gross remuneration per worker established by the Spanish government. For tax year 2026 the official SMI is set in the BOE and determines the minimum gross pay an employee must receive for full-time work. Employers must respect this floor when signing contracts, and courts and labour inspectors use the SMI as a reference for compliance.

Official 2026 figures (BOE)

According to the official order published in the BOE for 2026:

• SMI 2026: 1,221 EUR per month in 14 payments
• Annual gross SMI: 17,094 EUR/year

These are the legal gross amounts for full-time workers in Spain for 2026. The BOE is the primary legal reference; see the Official Sources section below for the link.

Practical equivalence in 12 payments

Although the SMI is expressed in 14 payments, many employers pay in 12 monthly instalments by prorating the extra payments. The annual SMI of 17,094 EUR is equivalent to 1,424.50 EUR gross per month if paid in 12 payments (17,094 / 12 = 1,424.50 EUR).

What affects the net amount you receive

Gross SMI is the starting point. The net pay you actually receive depends on several compulsory and optional items:

• Social Security contributions (employee share): these are deducted from gross salary. The exact percentage depends on the contribution bases and the social contingencies in force.
• Income tax withholding (IRPF): determined by the employer using tables and the employee's personal and family situation. The Agencia Tributaria (AEAT) publishes the rules and the withholding tables used by employers.
• Voluntary deductions: pension plan contributions, union fees, wage advances, salary sacrifice schemes, etc.

We do not provide a single universal net figure because social security and IRPF withholdings depend on individual situations and on the legally established rates and tables. Use the calculator below and compare the result with AEAT guidance for an official estimate.

Social Security context for 2026

For reference and payroll planning, two official figures relevant in 2026 are:

• Maximum contribution base (Social Security): 5,101.20 EUR/month (the legal maximum base for contributions).
• Employee MEI: 0.15% (employee contribution figure flagged as relevant in official materials).

These figures affect contribution ceilings and some specific payroll calculations. For detailed employer accounting, consult the Social Security and BOE provisions that apply to your contract type.

How SMI applies to different working arrangements

• Full‑time permanent and temporary contracts: the SMI applies to full‑time salary. If your contract states 14 payments, each payment is 1,221 EUR gross. If paid in 12, the gross monthly is the annual divided by 12 (1,424.50 EUR gross/month equivalence).
• Part‑time work: the SMI is applied pro rata to the agreed working hours. For example, a 50% part‑time contract receives roughly half the SMI gross, subject to exact hours and contract terms.
• Apprenticeships, training contracts and other special regimes: some contracts have specific statutory minimums or exceptions. Check the BOE wording and the statutory regulations for each contract type.

Example scenarios (illustrative, not official net amounts)

These examples show how to think about SMI in payroll, not to give final net pay figures.

• Worker A: employed full‑time with 14 payments — gross monthly = 1,221 EUR (14 payments) / annual = 17,094 EUR.
• Worker B: same annual SMI but 12 monthly payments — gross monthly = 1,424.50 EUR (12 payments).
• Worker C: part‑time at 60% — gross annual ≈ 17,094 * 0.6 = 10,256.40 EUR (paid pro rata according to contract).

To convert any of these gross figures into net pay you must deduct the applicable social security contributions and IRPF withholding. Because these deductions vary with personal circumstances, use an up‑to‑date payroll calculator and verify with AEAT.

What employers must do

• Apply the SMI as a minimum for full‑time workers.
• Ensure written contracts specify payment method (12 or 14 payments) and the gross amounts.
• Withhold social security and IRPF according to current rules and report correctly to Social Security and AEAT.
• Keep records in case of inspection or disputes; the BOE text is the legal reference.

Using the net salary calculator on this site (CTA)

If you want a quick estimate of net pay from the 2026 SMI, use our net salary calculator at calculadora-sueldo-neto.es. Enter the gross amount (for example, 1,221 EUR for a 14‑payment month or 1,424.50 EUR for a 12‑payment month), your contract type, working hours and personal situation. The tool provides an informative simulation — always compare the result with AEAT withholding guidance.

Calculator limit: Informative simulation; official withholding must be compared with AEAT.

Where to check the official rules

See the Official Sources section below for the BOE link that publishes the SMI for 2026. For withholding rules and official IRPF guidance consult the Agencia Tributaria.

Spain-focused disclaimer

This article is focused exclusively on Spanish rules and official sources for 2026. It is informational and does not constitute legal or fiscal advice. For binding determinations about pay, social security contributions and IRPF withholdings consult the BOE, Social Security or the Agencia Tributaria and, where appropriate, your company payroll department or a qualified advisor.

Official sources

• BOE: SMI 2026 (official publication) — https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815
• Agencia Tributaria (AEAT) — https://www.agenciatributaria.es/

Please use the BOE link above as the definitive legal text for the 2026 SMI and consult AEAT for official withholding tables and IRPF guidance. Remember that this site’s calculator is an informative tool and should be checked against AEAT determinations.

Quick summary

• Tax year: 2026
• SMI: 1,221 EUR/month in 14 payments; 17,094 EUR/year
• Equivalent in 12 payments: 1,424.50 EUR/month
• Social Security maximum base (2026): 5,101.20 EUR/month
• Employee MEI (noted figure): 0.15%
• Use our calculator for estimates, but confirm withholding with AEAT.