The «Deducciones» section starts with the worker's contributions to Social Security. They are percentages of the bases from the previous module, set every year by the contribution order (in 2026, Order PJC/297/2026).
Your percentages in 2026
- Common contingencies: 4.70 % of the common contingencies base (article 4.a). The employer pays 23.60 % (28.30 % in total).
- Unemployment: 1.55 % on a permanent contract (including part-time and permanent seasonal) and 1.60 % on a fixed-term contract (article 33.2.a). The employer, 5.50 % or 6.70 %.
- Vocational training: 0.10 % (the employer, 0.60 %) (article 33.2).
- Intergenerational Equity Mechanism (MEI): 0.15 % in 2026 (the employer, 0.75 %). It rises every year: 0.17 % in 2027, 0.18 % in 2028 and 0.20 % from 2029 (LGSS, article 127 bis and transitional provision 43). It does not count towards your benefits: it goes to the Reserve Fund.
- FOGASA: 0 % for you; only the employer pays it (0.20 %).
In total, 6.50 % of your base if your contract is permanent and 6.55 % if it is fixed-term.
Overtime
Overtime carries an additional contribution on its amount, which does not count towards the base used for your benefits: for force majeure, 2.00 % paid by you (12.00 % by the employer); for the rest, 4.70 % (23.60 % by the employer) (article 5).
Work accidents
The contribution for work accidents and occupational diseases is paid only by the employer, according to the premium tariff for its activity (article 4.b). You will not see it in your deductions, but you will in the employer's contribution.
Source: Orden PJC/297/2026, cotización a la Seguridad Social para 2026 (2026 contribution rules, in Spanish), articles 4, 5 and 33 · Ley General de la Seguridad Social (Real Decreto Legislativo 8/2015; General Social Security Act, in Spanish), article 127 bis and transitional provision 43