Business

Spain — Business: Social Security (Employer Obligations)

Employers in Spain must register their company with the Tesorería General de la Seguridad Social (TGSS) and register every employee before their start date under the Régimen General. Employer contributions run ~30.57-30.65% of gross salary (funding common contingencies, unemployment, FOGASA wage-guarantee fund, and professional training), plus a variable occupational-accident/disease premium set by activity risk class (e.g. ~1.5% for office work, higher for physical/industrial roles). Self-employed directors and sole proprietors instead register under RETA (Régimen Especial de Trabajadores Autónomos), using the income-based bracket system. Since 1 January 2025, a solidarity contribution applies on top of standard contributions for salaries exceeding the maximum contribution base.

Tesorería General de la Seguridad Social (TGSS) · Last verified 2026-07-18

Key Facts

  • Employers must register the company and every employee with TGSS before the employee's start date, under the Régimen General.
  • Standard employer contribution: ~30.57-30.65% of gross salary, covering common contingencies, unemployment, FOGASA, and training.
  • Occupational-accident/disease premium is variable by activity risk class (e.g. ~1.5% for office work).
  • Self-employed directors/sole proprietors register instead under RETA, using the income-based bracket system.
  • A solidarity contribution applies since 2025 on salaries above the maximum contribution base.

Costs

  • Standard employer contribution: ~30.57-30.65% of gross salary
  • Occupational-accident premium (office work example): ~1.5%

Required Documents

  • Company TGSS registration
  • Employee TGSS registration (Régimen General)

Common Mistakes

  • Registering a company director under the Régimen General when RETA registration applies to their actual role/ownership stake.
  • Using a flat occupational-accident rate without checking the correct risk classification for the activity.

Related Topics

payrollsole-proprietorshiphiring-employees
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