Social Security (Seguridad Social):

Employee Contribution: 6.50% (capped at €56,646)

€243.75 / yr

Includes common contingencies, unemployment insurance, professional training, and the MEI intergenerational mechanism.

Effective Tax Rate:

Rate = ((IRPF + Social_Sec) / Gross) × 100

26.92%

Incorporates the statutory €5,550 personal allowance and €2,000 work expense deduction.