Spanish payroll requires the employer to withhold both Social Security contributions and IRPF (income tax) from gross salary each month. Employer Social Security contributions run approximately 30.57-30.65% of gross salary (plus a variable occupational-accident rate, e.g. ~1.5% for office work); employees contribute a further 6.48%. The 2026 monthly contribution base floor is €1,381.20 and the ceiling is €5,101.20. IRPF withholding follows the national progressive brackets (19% up to €12,450; 24% to €20,200; 30% to €35,200; 37% to €60,000; 45% to €300,000; 47% above), adjusted monthly based on annual projected salary, contract duration, and personal/family circumstances. Since 1 January 2025, an additional solidarity contribution applies to salaries above the maximum contribution base, tiered at 1.15% (0-10% above the ceiling), 1.25% (10-50% above), and 1.46% (50%+ above) in 2026.