FREE TOOL · 2026
Domestic worker salary calculator gross to net, done right
Work out exactly what a household employee takes home in 2026: gross to net, 12 or 14 payments, Social Security deduction and the employer's cost — using the official figures for the Special System for Household Employees.
12 monthly payments of €1,129.83 + 2 extra payments of €1,221.00
Indicative estimate under the rules in force in 2026 (RD 126/2026 and Order PJC/297/2026). It does not replace professional labour or tax advice.
How the net salary is calculated
1. Annual gross
Your monthly gross is multiplied by 12 or 14 payments (or, for hourly work, by the hours worked). The €9.55/hour minimum for external hourly workers already includes holidays and extra pay.
2. Contribution base
The monthly pay — always including the prorated extra payments — is placed into one of the 8 official 2026 brackets. From €1,424.41/month the base equals the real salary.
3. Employee Social Security
6.40% is deducted from the base: 4.70% common contingencies + 1.55% unemployment + 0.15% MEI (6.45% on temporary contracts).
4. Income tax (IRPF)
In domestic employment the employer is not required to withhold income tax, so by default it is 0%. Minimum-wage earners are exempt.
2026 contribution brackets
| Bracket | Monthly pay (€) | Contribution base (€/mo) |
|---|---|---|
| 1 | Hasta 329,00 | 306,00 |
| 2 | 329,01 – 510,00 | 436,00 |
| 3 | 510,01 – 693,00 | 602,00 |
| 4 | 693,01 – 877,00 | 785,00 |
| 5 | 877,01 – 1.061,00 | 970,00 |
| 6 | 1.061,01 – 1.242,00 | 1.151,00 |
| 7 | 1.242,01 – 1.424,40 | 1.424,40 |
| 8 — from 1,424.41 | — | Real salary (max. 5,101.20) |
Order PJC/297/2026. The contribution base is set by the monthly pay (including prorated extra payments). From bracket 8 (€1,424.41 and above) the base equals the actual salary, up to the maximum base of €5,101.20.
Frequently asked questions
What is the minimum wage for a domestic worker in 2026?＋
The 2026 minimum wage (SMI) is €1,221/month across 14 payments — €17,094 per year. For external workers paid by the hour it is €9.55 per hour worked, an amount that already includes holidays and the proportional part of the extra payments.
How much Social Security is deducted from the worker?＋
The employee pays 6.40% of the contribution base: 4.70% for common contingencies, 1.55% for unemployment and 0.15% for the MEI. On a temporary contract unemployment rises to 1.60% (6.45% total).
Does a domestic worker pay income tax (IRPF)?＋
The household employer is not legally obliged to withhold IRPF, so the net is normally the gross minus Social Security only. The worker may still have to declare income tax in their annual return if their income exceeds the legal threshold. Minimum-wage earners are exempt.
What is the difference between 12 and 14 payments?＋
The annual total is the same. With 14 payments the year is split into 12 ordinary months plus 2 extra payments; with 12 payments the extra pay is prorated evenly across every month. Social Security is deducted over the 12 monthly payslips in both cases.
Does a live-in worker take home the same amount?＋
For a live-in (interna), board and lodging count as salary in kind and are included in the contribution base, but they are not received as cash. The take-home cash is therefore the agreed cash salary minus Social Security.
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