Household Employee Social Security Contributions in 2026

Changes to household employee social security contributions in 2026

Ministerial Order PJC/297/2026, published in the Official State Gazette (BOE) on 31 March 2026, regulates the contribution bases and rates for the special household employee system applicable from 1 January 2026.

This regulation is key both for individual employers and for professionals managing employment relationships in the household sphere, as it establishes:

• New contribution bases by brackets.
• The contribution rates for common contingencies, occupational contingencies, unemployment, FOGASA, and the intergenerational equity mechanism.
• Specific rules depending on the working time and payment method (monthly or hourly).

 

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2026 contribution bases according to monthly pay

From 1 January 2026, the contribution bases for common contingencies are determined according to the monthly salary, including the proportional part of extra payments.

Bracket	Monthly salary (€ / month)	Contribution base (€ / month)
1st	Up to €329.00	€306.00
2nd	From €329.01 to €510.00	€436.00
3rd	From €510.01 to €693.00	€602.00
4th	From €693.01 to €877.00	€785.00
5th	From €877.01 to €1,061.00	€970.00
6th	From €1,061.01 to €1,242.00	€1,151.00
7th	From €1,242.01 to €1,424.40	€1,424.40
8th	From €1,424.41	Monthly salary

This bracket-based system provides greater predictability in contributions and makes calculations easier for employers.

Minimum contribution base: linked to the minimum wage

The General Treasury of the Social Security (TGSS) will apply a minimum contribution base that may not be lower than that corresponding to the current Interprofessional Minimum Wage (SMI), increased by the proportional part of extra payments, in the following cases:

• Full-time contracts or working schedules of 160 hours per month or 40 hours per week.
• Part-time contracts, in proportion to the agreed working time, when pay is monthly.
• Hourly contracts for external household employees, applying the current hourly minimum wage multiplied by the number of hours worked per month.

If it is not recorded with the TGSS whether the pay is monthly or hourly, it will be understood to be monthly, unless the employer proves otherwise.

Contribution rates applicable in 2026

In addition to the base, it is essential to know the contribution rates, as they determine the final cost of employment.

Common contingencies

• 28.30% of the contribution base.
  • 23.60% paid by the employer.
  • 4.70% paid by the employee.

Occupational contingencies

• A rate of 1.50%, according to the premium tariff.
• Paid exclusively by the employer.

Intergenerational Equity Mechanism (MEI)

• 0.90% of the common contingencies base.
  • 0.75% employer.
  • 0.15% employee.

Unemployment contributions under the special system

Unemployment contributions depend on the type of contract the household employee has. In other words, contributions are not the same for permanent and temporary contracts.

Permanent contract:

A 7.05% rate applies to the monthly contribution base:

• 5.50% is paid by the employer → this is the main cost.
• 1.55% is deducted from the employee from their salary.

In practice, the employer pays the full 7.05%, although part of it corresponds to the employee.

Fixed-term (temporary) contract

The contribution rate is higher, specifically 8.30%, because the system penalises temporary contracts:

• 6.70% paid by the employer.
• 1.60% paid by the employee.

👉 Again, the employer makes the full payment, deducting from the employee’s salary the part corresponding to them.

Why is a temporary contract more expensive?

Because the regulations encourage employment stability, making unemployment contributions higher when the contract is not permanent.

FOGASA: an additional contribution paid only by the employer

In addition to unemployment, there is a specific contribution to the Wage Guarantee Fund (FOGASA).

• A 0.20% rate applies to the contribution base.
• It is paid exclusively by the employer.
• Nothing is deducted from the employee.

FOGASA protects the employee in the event of unpaid wages or compensation if the employer is unable to meet their obligations.

What household employers need to bear in mind in 2026

The correct application of these contribution bases and rates is essential to:

• Avoid subsequent adjustments.
• Accurately calculate labour costs.
• Comply with legal Social Security obligations.

The variety of possible situations (part-time schedules, hourly hiring, monthly pay) makes it advisable to have specialised advice.

At Adlanter, we help you manage household employee contributions

At Adlanter, we support employers and professionals in the correct employment management of household employees, ensuring regulatory compliance and helping decision-making with clear and up-to-date information.

Contact our employment advisors and we will review your situation so that you contribute correctly in 2026.