Spanish Social Security
Our tax guide for freelance contractors working in Spain
The Spanish social security system consists of a general contribution system and special contribution schemes (for special groups of employees like agricultural workers, seamen, domestic servants, and also self-employed individuals). The general contribution system divides employees into professional categories. Each category has minimum and maximum contribution bases that are adjusted annually. For example, in 2007 the maximum base is EUR 2’996.10 per month, the minimum monthly bases vary depending on the type of work.
The contribution rate is 6.35% of salary for employees and 30.35% for employers who must also pay a work accident insurance of 0.99% for office workers going up to 13.5% for airline staff, and an additional charge of 12% or 23.6% which is applicable to any overtime payment paid by the employer.