Employer of Record in Spain: what one employee really costs
Spain, Europe. One software engineer at $45,000 gross per year, priced through 9 providers on 2026-09-02 exchange rates. Change the salary and headcount below.
- Employer on-cost
- +32.2%
- statutory charges on top of gross
- All-in per month
- $5,155 – $5,655
- salary + charges + published fee, cheapest to dearest listed provider
Hiring one software engineer in Spain at $45,000 gross a year costs about $1,206 a month in statutory employer charges (+32.2%), plus an EOR fee of $199 to $699 per month depending on the provider: $5,155 to $5,655 all-in, before deposits, FX margins and add-ons. Prices checked 2 Sept 2026.
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Cost engine · preset to Spain
Price your own hire, line by line.
≈ EUR 38,867 gross / year · EUR at ECB reference rate, 2 Sept 2026
| Per employee | Rate | Per month |
|---|---|---|
| Gross salary | $3,750 | |
| Common contingencies (contingencias comunes) | 23.60% | $885 |
| Unemployment insurance (desempleo) | 5.50% | $206 |
| Wage Guarantee Fund (FOGASA) | 0.20% | $8 |
| Vocational training (formacion profesional) | 0.60% | $23 |
| Intergenerational Equity Mechanism (MEI) | 0.75% | $28 |
| Occupational accidents and diseases (AT y EP) | 1.50% | $56 |
| Employer on-cost | +32.2% | $1,206 |
| Cost of employment, before EOR fee | $4,956 |
$5,555/ month · 1 employee
- Fee / mo
- from $599
- Per year
- $66,656
- Fee share
- 10.8%
Checked 2 Sept 2026
Get a Deel quote$5,655/ month · 1 employee
- Fee / mo
- $699
- Per year
- $67,856
- Fee share
- 12.4%
Checked 2 Sept 2026
Get a Remote quote$5,455/ month · 1 employee
- Fee / mo
- from $499
- Per year
- $65,456
- Fee share
- 9.1%
Checked 2 Sept 2026
Get a Multiplier quoteEmployer charges from official sources; provider fees are list prices on the dates shown; deposits, FX margins and add-ons are not included. Not legal or tax advice. Methodology
9 providers, one scenario, all-in totals.
| Provider | EOR fee / employee / mo | All-in / mo, 1 hire | Deposit | Countries | Checked | Quote |
|---|---|---|---|---|---|---|
| RemoFirst EOR in 185+ countries from $199 per employee per month, no annual contract. | from $199 | $5,155 | Not stated on the pricing page | 185+ | 2 Sept 2026 | Get a quote from RemoFirst· $5,155/mo |
| Rivermate EOR in 180+ countries from $319 to $639 per employee per month. | from $319 | $5,275 | Not stated on the pricing page | 180+ | 2 Sept 2026 | Get a quote from Rivermate· $5,275/mo |
| Playroll EOR in 180+ countries from $399 per employee per month; deposit of one month's salary. | from $399 | $5,355 | Fully refundable security deposit equivalent to one month's salary when onboarding an employee (pricing page). | 180+ | 2 Sept 2026 | Get a quote from Playroll· $5,355/mo |
| Multiplier EOR from $459 (annual) or $499 (monthly) per employee, plus mandated add-ons. | from $499$459 billed annually | $5,455 | Not stated on the pricing page | 150+ | 2 Sept 2026 | Get a quote from Multiplier· $5,455/mo |
| Papaya Global EOR starting from $499 per employee per month, quote-based, 160+ countries. | from $499 | $5,455 | Not stated for EOR on the pricing page (the contractor block states 'No deposit required'). | 160+ | 2 Sept 2026 | Get a quote from Papaya Global· $5,455/mo |
| Deel EOR in 130+ countries, starting at $599 per employee per month. | from $599 | $5,555 | Not stated on the pricing page | 130+ | 2 Sept 2026 | Get a quote from Deel· $5,555/mo |
| Oyster EOR in 120+ countries at USD 699 per employee per month; refundable deposit. | $699 | $5,655 | Refundable deposit required for EOR team members 'to initiate the engagement and to ensure on-time payments' (pricing FAQ). | 120+ | 2 Sept 2026 | Get a quote from Oyster· $5,655/mo |
| Remote EOR in 90+ countries at $699 per employee per month, no deposit. | $699 | $5,655 | No deposit: 'We collect reserve payments in rare, high risk circumstances' (pricing FAQ). | 90+ | 2 Sept 2026 | Get a quote from Remote· $5,655/mo |
| Rippling EOR bundled with the Rippling platform; custom quote only. | Quote only | — | Not stated on the pricing page | — | 2 Sept 2026 | Get a quote from Rippling |
Same salary and statutory charges in every row; only the fee segment changes.
What Spain adds on top of the salary, and where each rate comes from.
Rates apply to the base named in each line; capped lines stop growing above the ceiling.
| Line | Employer rate | Base & ceiling | Source |
|---|---|---|---|
| Common contingencies (contingencias comunes) | 23.60% | Gross salary , capped at EUR 61,214 / yr, floor EUR 23,872 / yr Employer share of the main Regimen General contribution; employee pays an additional 4.70% (28.30% combined). Applied to the monthly contribution base, capped at EUR 5,101.20/month (group 1 floor: EUR 1,989.30/month for titled engineers/graduates). | Seguridad Social2026-09-02 |
| Unemployment insurance (desempleo)Rate for open-ended contracts (contrato indefinido), incl. part-time and fijo-discontinuo — employee pays 1.55% (7.05% combined). Fixed-term (temporal) contracts pay a higher 6.70% employer / 1.60% employee (8.30% combined). | 5.50% | Gross salary , capped at EUR 61,214 / yr, floor EUR 23,872 / yr Official table shows this rate under the indefinite-contract column of the 2026 unemployment section. | Seguridad Social2026-09-02 |
| Wage Guarantee Fund (FOGASA) | 0.20% | Gross salary , capped at EUR 61,214 / yr, floor EUR 23,872 / yr Employer-only contribution (0% employee share) funding wage/severance guarantees in case of employer insolvency. | Seguridad Social2026-09-02 |
| Vocational training (formacion profesional) | 0.60% | Gross salary , capped at EUR 61,214 / yr, floor EUR 23,872 / yr Employee pays an additional 0.10% (0.70% combined). | Seguridad Social2026-09-02 |
| Intergenerational Equity Mechanism (MEI) | 0.75% | Gross salary , capped at EUR 61,214 / yr, floor EUR 23,872 / yr Pension-sustainability levy on the common-contingencies base. Total MEI rate is 0.90% (employer 0.75% / employee 0.15%) in 2026, up from 0.80% (0.67%/0.13%) in 2025 — it rises 0.1 pt/year through 2029 per the 2021 pension reform. | Seguridad Social2026-09-02 |
| Occupational accidents and diseases (AT y EP)Varies by CNAE economic activity (tarifa de primas, Real Decreto-ley 3/2026 amending LGSS disposicion adicional 61). The rate shown (1.50% = 0.80% IT + 0.70% IMS) applies to CNAE 62, 'Programacion, consultoria y otras actividades relacionadas con la informatica', one of the lowest-risk tiers and the classification used for the example software-engineer role. | 1.50% | Gross salary , capped at EUR 61,214 / yr, floor EUR 23,872 / yr The 1.50% figure is corroborated by three independent secondary sources: a legal-database mirror of the relevant LGSS provision, Deel's Spain payroll-cost page, and the mutua Fraternidad-Muprespa. The official Social Security tariff PDF and BOE table were not directly retrievable when checked, so this line is high-confidence but not primary-source verified. | Deel2026-09-02 |
| Two extra payments (pagas extraordinarias) not in total | — | Article 31 ET grants employees two extra payments a year (Christmas + one set by collective agreement), which can be prorated over 12 monthly payments by collective agreement. In practice Spanish salaries are quoted, and this engine's example_salary_usd is treated, as an ANNUAL GROSS that already includes these two extra payments — they are not added on top of the 12 monthly base salaries. | Estatuto de los Trabajadores, Real Decreto Legislativo 2/20152026-09-02 |
| Severance pay — objective/economic dismissal (despido objetivo) not in total | — | 20 days' salary per year of service, prorated by month for periods under a year, capped at 12 monthly payments. Statutory minimum for a lawful objective/economic dismissal only (Article 53.1.b ET); not an automatic annual accrual, so it is NOT added to the yearly employer-cost total by default — shown here as a contingent termination-cost reference only. | Estatuto de los Trabajadores, Real Decreto Legislativo 2/20152026-09-02 |
| Employer on-cost at $45,000 | +32.2% | $14,468 a year, $1,206 a month |
EOR or your own entity
Fees scale with headcount. An entity does not.
Below roughly 5-10 employees, or for a first hire testing the Spanish market, an EOR is almost always cheaper and faster than incorporating. A Sociedad Limitada (SL) now needs as little as EUR 1 in share capital (Ley 18/2022 reform, down from EUR 3,000) but still takes several weeks for notary, Registro Mercantil, NIF and Seguridad Social employer registration, plus ongoing local payroll/accounting overhead — worth it once headcount, local benefits customization, or long-term commitment make the EOR per-employee fee less economical than running your own entity.
Fees grow with every hire; the charges line is owed under an entity too.
| Headcount | RemoFirst fees / yr | Papaya Global fees / yr | Statutory charges / yr |
|---|---|---|---|
| 1 | $2,388 | $5,988 | $14,468 |
| 3 | $7,164 | $17,964 | $43,403 |
| 5 | $11,940 | $29,940 | $72,338 |
| 10 | $23,880 | $59,880 | $144,675 |
| 20 | $47,760 | $119,760 | $289,350 |
Statutory charges are owed either way; the provider fee is the only line an entity removes, against the cost of incorporating and running local payroll.
Employment terms that move the cost
- Paid leave
- 22 days
- Public holidays
- 14
- 13th month
- Mandatory
- Probation
- up to 6 months
- Notice
- 15 calendar days for an objective/economic dismissal (despido objetivo, Art. 53.1.c ET); no statutory notice is required to resign or dismiss during the probation period, or for disciplinary dismissal.
- Reviewed
- 2026-09-02
Get a quote for Spain from the providers that publish a price.
Totals for 1 hire at $45,000. Ask each provider about deposits, FX margins and mandatory add-ons for Spain: those are the lines that move.
Disclosure Some provider links are affiliate links; they never change the numbers on this page. Details
Questions people ask before booking a demo
- How much does it cost to employ someone in Spain on top of their salary?
- Employer social security contributions in Spain add about 32% on top of gross salary for an office role: 23.60% common contingencies, 5.50% unemployment (indefinite contract), 0.75% employer share of the MEI, 0.60% vocational training, 0.20% FOGASA, plus a variable accidents-at-work premium (1.50% for IT roles). Contributions are capped at a monthly base of EUR 5,101.20 in 2026, so the percentage falls for salaries above about EUR 61,000 a year.
- What is the maximum Social Security contribution base in Spain in 2026?
- The maximum monthly contribution base (tope maximo) for the Regimen General is EUR 5,101.20 in 2026 (EUR 61,214.40/year), up from EUR 4,909.50/month in 2025. Salary above this cap is not subject to standard employer contributions, though a separate 'cuota de solidaridad' of 1.15%-1.46% applies to pay above the cap.
- Do EOR fees in Spain include the 14 payments (pagas extra)?
- Yes — an EOR's employer-cost estimate for Spain should already reflect that the agreed annual gross salary includes the two extra payments (pagas extraordinarias) required by law, whether paid separately in July/December or prorated across 12 months. There is no additional 14th/15th payment on top of the quoted annual gross.