Overview of the Spanish Social Security System
The Spanish Social Security system (Seguridad Social) is a mandatory public insurance scheme designed to provide financial support and healthcare services to residents. It is funded through contributions from employers, employees, and the self-employed. For foreign nationals working in Spain, enrollment is obligatory and serves as the gateway to essential services, including public healthcare and retirement benefits.
As of 2025 and 2026, the system continues to operate under a "pay-as-you-go" model, where current worker contributions fund current benefits. Participation is linked to the possession of a Foreigner Identity Number (NIE) and a Social Security Number (NAF).
Contribution Rates and Costs for 2025-2026
Contribution amounts depend on the employment status of the individual. In Spain, there are two primary regimes: the General Regime for employees and the Special Regime for Autonomous Workers (RETA) for the self-employed.
Employees (General Regime)
For employees, contributions are shared between the employer and the worker. These are deducted directly from the monthly payroll.
- Employer Contribution: Approximately 23.6% for common contingencies plus additional percentages for unemployment and professional training.
- Employee Contribution: Generally 4.7% for common contingencies and approximately 1.55% to 1.6% for unemployment and training.
Self-Employed (Autónomos)
Since 2023, Spain has implemented a progressive contribution system based on actual net earnings. In 2025 and 2026, the monthly quotas are adjusted based on 15 different income brackets.
- Minimum Quota: For those earning below the Interprofessional Minimum Wage (SMI), the monthly fee is approximately 200 EUR ($210 USD, Jan 2026).
- Maximum Quota: For high earners (exceeding 6,000 EUR per month), the quota can exceed 590 EUR ($619 USD, Jan 2026).
- Flat Rate (Tarifa Plana): New freelancers may qualify for a reduced initial fee of 80 EUR ($84 USD, Jan 2026) per month for the first 12 to 24 months, depending on income levels.
Social Security Benefits and Pensions
Contributing to the system grants access to various social protections. These benefits are calculated based on the "regulatory base," which is an average of the individual’s contributions over a specific period.
Public Healthcare Access
Workers and their dependents (spouses and children) are entitled to free medical care through the National Health System. Upon registration with Social Security, individuals must apply for a personal health card (Tarjeta Sanitaria Individual) at their local health center (CAP).
Retirement Pensions
The retirement age in Spain is gradually increasing. In 2025, the legal retirement age is 66 years and 8 months for those with fewer than 38 years and 3 months of contributions. By 2027, the standard age will reach 67.
- Minimum Contribution Period: To qualify for a contributory pension, an individual must have contributed for at least 15 years, with at least 2 of those years occurring within the 15 years immediately preceding retirement.
- Calculation: The pension amount is determined by the contributions made during the last 25 years of work. In 2026, a new dual-calculation system may allow for the best 27 years out of the last 29 to be used for certain profiles.
Unemployment and Other Benefits
To claim unemployment benefit (paro), workers must have contributed for at least 360 days within the previous six years. The system also covers:
- Maternity and Paternity Leave: Currently 16 weeks of 100% paid leave for both parents.
- Temporary Disability: Paid leave for illness or accidents (Baja Laboral).
Registration Procedures for Foreigners
Foreign nationals must follow specific administrative steps to enter the Social Security system. This process must be completed before starting any work activity.
- Obtain a NIE: The Número de Identidad de Extranjero is required for all administrative actions in Spain.
- Social Security Number (NAF): This is a unique, lifelong number. For employees, the employer usually handles the affiliation. For freelancers, the individual must apply via the Import@ss Portal.
- The "Alta" (Activation): This marks the official start of contributions. It must coincide with the start date of the employment contract or the start of professional activity.
International Agreements: Spain has bilateral social security agreements with many countries (including the USA, UK, and Canada) and follows EU regulations regarding the aggregation of insurance periods. This allows workers to combine years contributed in other countries to meet the minimum requirements for a Spanish pension.
Exceptions and Special Cases
- Posted Workers: Employees sent by a foreign company to work in Spain for a limited period may remain under their home country's social security system if an agreement exists (e.g., A1 form for EU citizens).
- Non-Lucrative Residents: Individuals residing in Spain without a work permit generally do not contribute to the system and must maintain private health insurance.