Employee contributions and your payslip

It is for anyone considering, planning or carrying out a move to Spain. You will learn to read your payslip, see how part-time, temporary, two-job and household work shape your contribution record, and know your options if an employer does not pay. It also covers bases and ceilings, students and interns, and voluntary contributions to fill gaps.

Start with "Reading the social security lines on your payslip (nómina)". It shows each contribution line, who pays it and what it funds. The other articles build on it.

Self-employed (autónomo) contributions, income tax withholding and the gross-to-net salary calculation are not covered here.

Key rules

• Registration (alta): Your employer must register you with Social Security before you start work, and can do so up to 60 days earlier.
• Wage claim limit: Claims for unpaid wages expire one year after the amount became payable, while a dismissal challenge must be filed within 20 working days.
• Your share: Four lines come out of your pay: contingencias comunes, desempleo, formación profesional and MEI.
• Employer share: Your employer pays a larger share on top, plus FOGASA and AT/EP, which you never pay.
• Your MEI share: Your MEI share is 0.15% of your contribution base in 2026, up from 0.13% in 2025.
• Yearly step: The total MEI rises 0.10 percentage points a year until it reaches 1.20% in 2029.

Employee contributions and your payslip: the whole process, step by step

• Your employer registers you (alta) with Social Security. Read: If your employer did not register you or pay contributions: Before you start work; your employer can do it up to 60 days earlier

• Check your registration appears in your vida laboral (your work-history report). Read: If your employer did not register you or pay contributions: A day or two after your employer's submission for the registration; monthly contributions can take 1 to 2 months to show

• Read the contribution lines on your first payslip. Read: Reading the social security lines on your payslip (nómina): Each month when you are paid

• Understand how part-time and short temporary contracts count toward unemployment benefit. Read: How part-time, temporary and seasonal (fijo discontinuo) contracts affect your record: From your first contract; unemployment benefit needs at least 360 days contributed in the previous 6 years

• Challenge a dismissal if your employer ended your job. Read: If your employer did not register you or pay contributions: Within 20 working days

• Claim unpaid wages. Read: If your employer did not register you or pay contributions: Within one year of when the amount became payable

• Apply for the general convenio especial (voluntary contributions) after leaving all Social Security registration. Read: Paying voluntary contributions (convenio especial) to fill gaps: Within 90 days of leaving registration, with at least 1,080 days contributed in the previous 12 years

Documents you may need

• Your latest payslip

• Your vida laboral report — If your employer did not register you or pay contributions

• Your employment contract — Why your contribution rate creeps up each year (the MEI levy)

• The employer's contribution payment receipt — If your employer did not register you or pay contributions

• Your report of contribution bases from the Social Security online office — If your employer did not register you or pay contributions

• A copy of your registration confirmation — If your employer did not register you or pay contributions

Employee contributions and your payslip: questions that cross several articles

Do I pay social security on bonuses and extra payments?

Yes, bonuses and extra payments count toward your contribution base, so you pay social security on them. Regular extra payments are spread across the monthly base, and one-off bonuses are added in the month you receive them. Read "Reading the social security lines on your payslip (nómina)" and "Contribution bases, minimums, maximums and the high-earner surcharge" next.

How much of my pay goes to the MEI levy each year?

Your MEI share is 0.15% of your base in 2026, up from 0.13% in 2025. It rises by small steps until it reaches 0.20% in 2029, and your employer pays the larger part. Read "Why your contribution rate creeps up each year (the MEI levy)" and "Reading the social security lines on your payslip (nómina)".

Does part-time work reduce my days for unemployment benefit?

No, each day you contribute counts as one day for unemployment benefit, whatever your hours. Your benefit amount is lower because it is based on your part-time pay. Read "How part-time, temporary and seasonal (fijo discontinuo) contracts affect your record" next.

Who registers and pays contributions for a household employee?

The household employer registers the employee and pays the contributions. Since 2024 this is essentially the norm, and the contribution base follows pay brackets set each year. Read "Social security rights for cleaners, carers and household employees (empleados de hogar)" next.

Where do I check my contributions and fill gaps if they are missing?

You can check your registration and contributions online in your vida laboral report, which needs Cl@ve or a digital certificate. If your employer never registered you, read "If your employer did not register you or pay contributions". If you want to pay to fill gaps yourself, read "Paying voluntary contributions (convenio especial) to fill gaps".