{"id":13250,"date":"2025-02-13T12:43:22","date_gmt":"2025-02-13T11:43:22","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=13250"},"modified":"2026-10-02T16:02:13","modified_gmt":"2026-10-02T14:02:13","slug":"minimum-interprofessional-salary","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/","title":{"rendered":"Minimum wage in Spain 2026: hourly rate, SMI and full guide"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13250\" class=\"elementor elementor-13250\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a66ad3 e-flex e-con-boxed e-con e-parent\" data-id=\"4a66ad3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9d65bd elementor-widget elementor-widget-text-editor\" data-id=\"d9d65bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"background-color: #f5f7f5; padding: 20px; margin-bottom: 25px;\">\n<h2>Minimum wage in Spain 2026: the key figures<\/h2>\n<ul>\n \t<li><strong>Monthly:<\/strong> \u20ac1,221 gross a month in 14 payments (12 monthly payments plus 2 extra payments), equal to <strong>\u20ac1,424.50 a month<\/strong> when the extra payments are spread over 12 months.<\/li>\n \t<li><strong>Daily and annual:<\/strong> \u20ac40.70 gross a day and <strong>\u20ac17,094 gross a year<\/strong>, the annual floor no full-time worker can be paid below.<\/li>\n \t<li><strong>Hourly:<\/strong> Spain sets no general hourly minimum wage. The only official hourly rate is <strong>\u20ac9.55 per hour actually worked<\/strong> for domestic workers paid by the hour. For a full-time worker on 40 hours a week, the annual minimum works out at about <strong>\u20ac9.36 per hour<\/strong> (our calculation, not an official rate: \u20ac17,094 \u00f7 1,826 hours, the maximum annual working time). Temporary and seasonal workers hired for up to 120 days earn at least \u20ac57.82 per legal working day.<\/li>\n \t<li><strong>Effective date:<\/strong> the rates apply from 1 January to 31 December 2026, so January and February wages must be topped up; the decree has been in force since 20 February 2026. The increase is 3.1% on the 2025 rate of \u20ac1,184.<\/li>\n \t<li><strong>Legal basis:<\/strong> <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2026-3815\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 126\/2026 of 18 February<\/a> (Real Decreto 126\/2026, BOE of 19 February 2026).<\/li>\n<\/ul>\n<\/div>\n\n<h2>How the 2026 interprofessional salary reshapes payroll obligations across Spain<\/h2>\nEvery January, Spanish employers wait to see whether the Council of Ministers will lift the statutory wage floor and by how much.\n\nFor 2026, the answer arrived slightly late.\n\nRoyal Decree 126\/2026, published in the Bolet\u00edn Oficial del Estado on 19 February 2026, established the <strong>2026 interprofessional salary<\/strong> at \u20ac1,221 per month with retroactive effect from 1 January, closing a brief period of uncertainty that followed the repeal of an interim extension in late January.\n\nThe sections below cover the official 2026 figures, the special rates for temporary and domestic workers, the compliance obligations for employers, and the wider implications for aut\u00f3nomos, digital nomad visa applicants and international businesses operating in Spain.\n\n<h2>How the 2026 interprofessional salary was set<\/h2>\nThe government initially extended the 2025 SMI through Royal Decree-law 16\/2025 of 23 December 2025, but on 27 January 2026 Congress voted not to validate that decree-law, so the extension fell.\n\nThe Directorate-General of Labour then issued an interpretative criterion (1\/2026) stating that, while the 2026 decree was pending, wages for new hires could not be set below the 2025 minimum of \u20ac1,184 a month.\n\nNegotiations at the Social Dialogue table produced the final 3.1% figure, agreed with the principal trade union confederations CCOO and UGT.\n\nThe employer organisations did not sign the agreement.\n\n<blockquote style=\"border-left: 4px solid #718472; padding: 15px 20px; background: #E9E8E8; margin: 25px 0;\">Since 2018, Spain&#8217;s minimum wage has risen from \u20ac735.90 to \u20ac1,221 per month, a cumulative increase of 66% (La Moncloa, February 2026).<\/blockquote>\n\n<h2>Official minimum wage rates in Spain for 2026<\/h2>\nThe <strong>2026 minimum wage<\/strong> (salario m\u00ednimo interprofesional, SMI) is set by Articles 1 and 3 of Royal Decree 126\/2026 as follows.\n\nMonthly gross: <strong>\u20ac1,221.00<\/strong> across 14 payments.\n\nDaily gross: <strong>\u20ac40.70<\/strong>.\n\nAnnual gross: <strong>\u20ac17,094.00<\/strong>, including two extraordinary payments.\n\nOnly monetary remuneration counts towards the SMI floor, and payment in kind can never reduce the full cash entitlement.\n\n<h3>Minimum wage per hour in Spain<\/h3>\nSpain has no general hourly minimum wage: the SMI is fixed per day, per month and per year. The only official hourly figure is <strong>\u20ac9.55 per hour actually worked<\/strong> for domestic employees paid by the hour (Article 4.2 of Royal Decree 126\/2026).\n\nFor other workers, the hourly equivalent is a calculation. On a full-time 40-hour week, the maximum annual working time recognised by the courts is 1,826 hours, which gives about <strong>\u20ac9.36 gross per hour<\/strong> (\u20ac17,094 \u00f7 1,826). Where a collective agreement sets fewer annual hours, for example 1,780, the hourly equivalent rises to about \u20ac9.60.\n\n<h3>Regional context: the interprofessional salary in Valencia<\/h3>\nThe SMI is a nationally uniform floor, applied identically across all autonomous communities, including the Valencian Community.\n\nSectoral <em>convenios colectivos<\/em> may set higher minimums but never lower ones, and Valencia&#8217;s labour market applies the same \u20ac1,221 monthly floor as Madrid, Barcelona or Bilbao.\n\nThe region&#8217;s high concentration of seasonal and hourly-paid workers in tourism, agriculture, hospitality and logistics means that the 2026 uplift affects a proportionally larger share of the workforce here than in more services-heavy provinces.\n\nMany of these roles are filled by <a href=\"\/en\/blog\/working-in-spain-as-a-foreigner\/\">foreign workers in Spain<\/a> whose contracts must respect the new wage floor regardless of nationality, contract type or duration.\n\n<h2>Special worker categories under the 2026 interprofessional salary<\/h2>\nNot every worker falls under the standard monthly framework.\n\nTwo categories receive their own dedicated rates: temporary workers below the 120-day threshold and domestic employees paid by the hour.\n\n<h3>Temporary and casual workers<\/h3>\nWhere cumulative services to the same employer do not exceed 120 days, the SMI is calculated on a daily basis at <strong>\u20ac57.82 per legal working day<\/strong>.\n\nThis rate already includes the proportional share of Sundays, public holidays and the two extraordinary payments, and it applies equally to temporary and seasonal agricultural workers across the Valencian fruit and horticultural sectors.\n\n<h3>Domestic employees paid by the hour<\/h3>\nHousehold staff, cleaners, external carers and similar workers receive a dedicated hourly minimum of <strong>\u20ac9.55 per hour worked<\/strong>, up \u20ac0.29 from the 2025 rate of \u20ac9.26.\n\nEmployers of domestic staff must register workers with Social Security under the Special System for Household Employees regardless of the number of hours worked each week.\n\nFailure to register carries sanctions under the Law on Infringements and Sanctions in the Social Order (LISOS, Royal Legislative Decree 5\/2000).\n\n<table style=\"width: 100%; border-collapse: collapse; margin: 25px 0;\">\n<thead>\n<tr style=\"background-color: #718472; color: #ffffff;\">\n<th style=\"padding: 12px; text-align: left; border: 1px solid #ddd;\">Worker type<\/th>\n<th style=\"padding: 12px; text-align: left; border: 1px solid #ddd;\">Conditions<\/th>\n<th style=\"padding: 12px; text-align: left; border: 1px solid #ddd;\">2026 minimum rate<\/th>\n<th style=\"padding: 12px; text-align: left; border: 1px solid #ddd;\">Change vs 2025<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Standard employees<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Full-time, any sector<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac1,221 per month (14 payments)<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+3.1% (was \u20ac1,184)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Temporary or casual workers<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Services for 120 days or fewer with the same employer<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac57.82 per legal working day<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+3.1% (was \u20ac56.08)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Domestic employees<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Hourly external household work<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac9.55 per hour worked<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+3.1% (was \u20ac9.26)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Part-time workers<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Any duration, proportional hours<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Pro rata of \u20ac17,094 annually<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+3.1% proportional<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<blockquote style=\"border-left: 4px solid #718472; padding: 15px 20px; background: #E9E8E8; margin: 25px 0;\">The government estimates that the 2026 increase directly benefits about 2.5 million workers, especially women and young people (La Moncloa, 16 February 2026).<\/blockquote>\n\n<h2>Impact on employers and payroll compliance<\/h2>\nEvery employer in Spain must audit their payroll against the new \u20ac17,094 annual floor and adjust wages accordingly.\n\nA 50% part-time contract now carries a minimum gross of approximately \u20ac610.50 per month, and a 75% contract approximately \u20ac915.75.\n\nThe wage rise automatically lifts the minimum Social Security contribution base for affected employees, and employer contributions between 30% and 39% of gross salary mean the real cost per employee is materially higher than the headline figure.\n\n<img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-27400 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/09\/employer-social-security-contribution-base-costs.webp\" alt=\"Employer Social Security contributions on top of the minimum wage in Spain\" width=\"1280\" height=\"720\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/09\/employer-social-security-contribution-base-costs.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/09\/employer-social-security-contribution-base-costs-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/09\/employer-social-security-contribution-base-costs-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/09\/employer-social-security-contribution-base-costs-768x432.webp 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\n\nThe government has also indicated forthcoming legislation to restrict the absorption of the SMI increase against existing salary supplements.\n\nUnder current rules, employers can in some cases offset the increase against absorbable complements, but the coming reform is expected to narrow that flexibility significantly.\n\n<div style=\"border-left: 4px solid #718472; background: #E9E8E8; padding: 15px 20px; margin: 25px 0;\">\n\nEmployers hiring their first Spanish staff should also review our overview of <a href=\"\/en\/labour-solicitor-valencia-spain\/\">labour law services in Valencia<\/a> and the guide on <a href=\"\/en\/blog\/relocating-uk-employees-to-spain\/\">relocating UK employees to Spain<\/a>, both of which set out the wider payroll and social security framework.\n\n<\/div>\n\n<h2>How the 2026 interprofessional salary affects aut\u00f3nomos and visa applicants<\/h2>\nThe <strong>2026 interprofessional salary<\/strong> does not apply directly to aut\u00f3nomos, who set their own fees.\n\nIt nonetheless functions as a reference benchmark across several areas that shape self-employed compliance.\n\nAut\u00f3nomos pay Social Security contributions under a 15-bracket system based on their real net income; the brackets and their contribution bases are set in the annual contribution rules, not by the SMI.\n\nThe SMI does matter for the reduced flat-rate quota (tarifa plana): it can be extended for a second 12 months only if annual net income from the activity stays below the annual SMI, which is \u20ac17,094 for 2026 (Article 38 ter of Law 20\/2007), a rule explained in more detail in our guide to <a href=\"\/en\/blog\/becoming-self-employed-in-spain\/\">becoming self-employed as an aut\u00f3nomo in Spain<\/a>.\n\nThe financial sufficiency threshold for the <a href=\"\/en\/blog\/apply-digital-nomad-visa-spain\/\">Digital Nomad Visa in Spain<\/a> is set at 200% of the SMI for the principal applicant. Consulates apply it to the annual SMI, so for 2026 the requirement is \u20ac34,188 a year, about <strong>\u20ac2,849 per month<\/strong>.\n\nFamily members add 75% of the annual SMI for the first (\u20ac12,820.50 a year, about \u20ac1,068 a month) and 25% for each additional one (\u20ac4,273.50 a year, about \u20ac356 a month).\n\nThe SMI also sets the income tax threshold for low earners: a worker with gross employment income of up to \u20ac17,094 can claim a deduction of up to \u20ac590.89 in the 2026 IRPF return (additional provision 61 of the IRPF Law, as amended by Royal Decree-law 5\/2026).\n\n<h2>Historical evolution of the interprofessional salary from 2018 to 2026<\/h2>\nUnderstanding the trajectory of Spain&#8217;s minimum wage matters for long-term workforce planning, particularly for international businesses opening Spanish operations.\n\n<table style=\"width: 100%; border-collapse: collapse; margin: 25px 0;\">\n<thead>\n<tr style=\"background-color: #718472; color: #ffffff;\">\n<th style=\"padding: 12px; text-align: left; border: 1px solid #ddd;\">Year<\/th>\n<th style=\"padding: 12px; text-align: left; border: 1px solid #ddd;\">Monthly SMI (14 payments)<\/th>\n<th style=\"padding: 12px; text-align: left; border: 1px solid #ddd;\">Annual total<\/th>\n<th style=\"padding: 12px; text-align: left; border: 1px solid #ddd;\">Year-on-year change<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">2018<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac735.90<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac10,302.60<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">Baseline<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">2019<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac900.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac12,600.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+22.3%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">2020<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac950.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac13,300.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+5.6%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">2021<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac965.00 (from 1 September; \u20ac950 until then)<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac13,510.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+1.6%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">2022<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac1,000.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac14,000.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+3.6%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">2023<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac1,080.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac15,120.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+8.0%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">2024<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac1,134.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac15,876.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+5.0%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">2025<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac1,184.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">\u20ac16,576.00<\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\">+4.4%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>2026<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>\u20ac1,221.00<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>\u20ac17,094.00<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #ddd;\"><strong>+3.1%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n<blockquote style=\"border-left: 4px solid #718472; padding: 15px 20px; background: #E9E8E8; margin: 25px 0;\">The cumulative \u20ac485.10 monthly increase since 2018 amounts to an additional \u20ac6,791.40 per year for workers at the interprofessional salary floor, materially reshaping compensation strategies for low-wage sectors.<\/blockquote>\n\n<h2>The interprofessional salary and international employers in Spain<\/h2>\nFor UK, Dutch, French, German and Scandinavian companies opening Spanish subsidiaries, the SMI defines the effective compensation floor for any local hire.\n\nBecause employer social security contributions layer on top, the real cost per minimum-wage employee sits closer to \u20ac22,000 per year rather than the headline \u20ac17,094.\n\nInternational employers should also factor in the 14-payment structure, the mandatory 30 calendar days of paid holiday, and any sectoral <em>convenio colectivo<\/em> that lifts the applicable minimum above the SMI, all of which shape budgeting for a first Spanish hire.\n\n<div style=\"border-left: 4px solid #718472; background: #E9E8E8; padding: 15px 20px; margin: 25px 0;\">\n\nEmployers planning payroll deadlines alongside the wage increase should cross-check our overview of <a href=\"\/en\/blog\/spanish-tax-deadlines\/\">Spanish tax filing deadlines<\/a>, and self-employed professionals reviewing their tax exposure can start with our guide on <a href=\"\/en\/blog\/self-employed-spain-reduce-your-taxes\/\">reducing self-employment tax in Spain<\/a>.\n\n<\/div>\n\n<h2>Common mistakes to avoid<\/h2>\n<ul>\n \t<li>Failing to settle January and February arrears once Royal Decree 126\/2026 was published on 19 February.<\/li>\n \t<li>Applying the SMI as a monthly figure without checking whether the contract uses 12 or 14 payments, producing incorrect gross calculations.<\/li>\n \t<li>Prorating part-time contracts against the wrong annual base and underpaying by several hundred euros a year.<\/li>\n \t<li>Absorbing the SMI increase against non-absorbable salary supplements protected by the applicable <em>convenio colectivo<\/em>.<\/li>\n \t<li>Overlooking Special System for Household Employees registration for domestic staff, exposing the employing household to Labour Inspectorate sanctions under LISOS.<\/li>\n<\/ul>\n\nDetailed guidance on the current rate and the Real Decreto 126\/2026 is published on the <a href=\"https:\/\/www.mites.gob.es\/en\/index.htm\" target=\"_blank\" rel=\"nofollow noopener\">Ministerio de Trabajo y Econom\u00eda Social website<\/a>, alongside consolidated inspectorate criteria.\n\n<div style=\"background-color: #f5f7f5; padding: 20px; margin: 30px 0;\">\n<h2>Speak to our employment law team in Valencia<\/h2>\nIf you have questions about how the <strong>2026 interprofessional salary<\/strong> applies to your employment contract, payroll obligations, domestic employee registration or self-employed income thresholds, our labour law specialists at Delagu\u00eda y Luz\u00f3n Abogados are available to assist.\n\nWe advise employees, employers, aut\u00f3nomos and international clients in English, Spanish, French, Russian, German and Arabic.\n\nEmail: felix.delaguia@delaguialuzon.com\n\nPhone: +34 963 74 16 57\n\nAvinguda Regne de Valencia 6, 1\u00ba-2\u00ba, 46005 Valencia.\n\n<\/div>\n\n<h2>Frequently asked questions about the minimum wage in Spain<\/h2>\n\n<h3>What is the minimum wage in Spain in 2026?<\/h3>\nThe minimum wage (salario m\u00ednimo interprofesional, SMI) for 2026 is \u20ac1,221 gross per month across 14 payments, or \u20ac17,094 gross per year. The daily rate is \u20ac40.70. There is no general hourly rate: domestic workers paid by the hour earn at least \u20ac9.55 per hour worked, and a full-time worker&#8217;s minimum is equivalent to about \u20ac9.36 an hour. Royal Decree 126\/2026 of 18 February 2026 established the rate with retroactive effect from 1 January.\n\n<h3>Is the 2026 interprofessional salary subject to income tax?<\/h3>\nIn practice, no. A worker whose gross employment income is \u20ac17,094 or less can claim a deduction of up to \u20ac590.89 in the 2026 IRPF return, which cancels the tax on the minimum wage; the deduction tapers to zero at \u20ac20,048.45 (additional provision 61 of the IRPF Law, as amended by Royal Decree-law 5\/2026). Tax may still be withheld from payslips during the year and is recovered when the return is filed. Social Security contributions apply in full.\n\n<h3>Does the 2026 SMI apply to part-time contracts?<\/h3>\nYes, proportionally. A 50% part-time contract carries a minimum of approximately \u20ac610.50 per month, and a 75% contract approximately \u20ac915.75.\n\n<h3>What is the minimum wage for domestic workers in 2026?<\/h3>\nDomestic workers paid by the hour are entitled to \u20ac9.55 per hour worked. All domestic staff must be registered with the Special System for Household Employees regardless of how many hours per week they work.\n\n<h3>How does the 2026 interprofessional salary affect the Digital Nomad Visa?<\/h3>\nThe visa income threshold is 200% of the annual SMI for the main applicant, so the 2026 requirement is \u20ac34,188 a year, about \u20ac2,849 per month. Family members add 75% of the annual SMI for the first and 25% for each additional one.\n\n<h3>Do temporary workers have a different minimum daily rate?<\/h3>\nYes. Workers on fixed-term contracts of 120 days or fewer with the same employer receive \u20ac57.82 per legal working day. The rate includes the proportional share of Sundays, public holidays and the two extraordinary payments.\n\n<h3>Can an employer offset the SMI increase against existing salary supplements?<\/h3>\nCurrently yes, subject to the applicable convenio colectivo. Forthcoming legislation is expected to restrict this practice significantly, and employers should review absorption clauses before adjusting payroll.\n\n<h3>Does the aut\u00f3nomo social security contribution change with the new SMI?<\/h3>\nNot directly. The aut\u00f3nomo quota uses a 15-bracket system based on real net income, with bases set in the annual contribution rules. The SMI matters for the tarifa plana: the reduced quota can be extended into a second year only if annual net income stays below the annual SMI (\u20ac17,094 for 2026).\n\n<h3>Is the interprofessional salary the same across all regions of Spain?<\/h3>\nYes. The SMI is a national floor and applies uniformly, including in the Valencian Community. Sectoral collective agreements may set higher minimums but never lower ones.\n\n<h3>What are the employer&#8217;s real costs at the 2026 minimum wage?<\/h3>\nBecause employer social security contributions add 30% to 39% on top of gross salary, the real cost of a minimum-wage employee in 2026 sits close to \u20ac22,000 per year, well above the \u20ac17,094 headline gross.\n\n<script type=\"application\/ld+json\">\n{\"@context\":\"https:\/\/schema.org\",\"@graph\":[\n{\"@type\":\"LegalService\",\"@id\":\"https:\/\/delaguialuzon.com\/en\/#legalservice\",\"name\":\"Delagu\u00eda y Luz\u00f3n Abogados\",\"url\":\"https:\/\/delaguialuzon.com\/en\/\",\"telephone\":\"+34 963 74 16 57\",\"email\":\"felix.delaguia@delaguialuzon.com\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avinguda Regne de Valencia 6, 1\u00ba-2\u00ba\",\"addressLocality\":\"Valencia\",\"postalCode\":\"46005\",\"addressCountry\":\"ES\"},\"areaServed\":\"ES\",\"priceRange\":\"\u20ac\u20ac\"},\n{\"@type\":\"WebSite\",\"@id\":\"https:\/\/delaguialuzon.com\/en\/#website\",\"url\":\"https:\/\/delaguialuzon.com\/en\/\",\"name\":\"Delagu\u00eda y Luz\u00f3n Abogados\",\"inLanguage\":\"en-GB\"},\n{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/#image\",\"url\":\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/09\/minimum-interprofessional-salary.webp\",\"width\":1280,\"height\":720},\n{\"@type\":\"WebPage\",\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/#webpage\",\"url\":\"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/\",\"name\":\"Minimum wage in Spain 2026: hourly rate, SMI and full guide\",\"inLanguage\":\"en-GB\",\"isPartOf\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/#image\"}},\n{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/#breadcrumb\",\"itemListElement\":[\n{\"@type\":\"ListItem\",\"position\":\"1\",\"name\":\"Home\",\"item\":\"https:\/\/delaguialuzon.com\/en\/\"},\n{\"@type\":\"ListItem\",\"position\":\"2\",\"name\":\"Blog\",\"item\":\"https:\/\/delaguialuzon.com\/en\/blog\/\"},\n{\"@type\":\"ListItem\",\"position\":\"3\",\"name\":\"Minimum wage in Spain 2026\",\"item\":\"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/\"}]},\n{\"@type\":\"BlogPosting\",\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/#blogposting\",\"headline\":\"Minimum wage in Spain 2026: hourly rate, SMI and full guide\",\"author\":{\"@type\":\"Organization\",\"name\":\"Delagu\u00eda y Luz\u00f3n Abogados\"},\"publisher\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/#legalservice\"},\"mainEntityOfPage\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/#webpage\"},\"image\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/minimum-interprofessional-salary\/#image\"},\"inLanguage\":\"en-GB\"},\n{\"@type\":\"Service\",\"name\":\"Employment law and payroll compliance consultation\",\"provider\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/#legalservice\"},\"areaServed\":\"ES\",\"offers\":{\"@type\":\"Offer\",\"price\":\"60\",\"priceCurrency\":\"EUR\",\"priceSpecification\":{\"@type\":\"PriceSpecification\",\"price\":\"60\",\"priceCurrency\":\"EUR\",\"valueAddedTaxIncluded\":false}}},\n{\"@type\":\"FAQPage\",\"mainEntity\":[\n{\"@type\":\"Question\",\"name\":\"What is the minimum wage in Spain in 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The minimum wage (SMI) for 2026 is \u20ac1,221 gross per month across 14 payments, or \u20ac17,094 gross per year. The daily rate is \u20ac40.70. There is no general hourly rate: domestic workers paid by the hour earn at least \u20ac9.55 per hour worked, and a full-time worker's minimum is equivalent to about \u20ac9.36 an hour.\"}},\n{\"@type\":\"Question\",\"name\":\"Is the 2026 interprofessional salary subject to income tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In practice, no. A worker whose gross employment income is \u20ac17,094 or less can claim a deduction of up to \u20ac590.89 in the 2026 IRPF return, which cancels the tax on the minimum wage. Tax may still be withheld during the year and is recovered when the return is filed. Social Security contributions apply in full.\"}},\n{\"@type\":\"Question\",\"name\":\"Does the 2026 SMI apply to part-time contracts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, proportionally. A 50% contract carries a minimum of approximately \u20ac610.50 per month, a 75% contract approximately \u20ac915.75.\"}},\n{\"@type\":\"Question\",\"name\":\"What is the minimum wage for domestic workers in 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\u20ac9.55 per hour worked. All domestic staff must be registered with the Special System for Household Employees regardless of hours per week.\"}},\n{\"@type\":\"Question\",\"name\":\"How does the 2026 interprofessional salary affect the Digital Nomad Visa?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The visa income threshold is 200% of the annual SMI for the main applicant, so the 2026 requirement is \u20ac34,188 a year, about \u20ac2,849 per month.\"}},\n{\"@type\":\"Question\",\"name\":\"Do temporary workers have a different minimum daily rate?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Workers on fixed-term contracts of 120 days or fewer with the same employer receive \u20ac57.82 per legal working day.\"}},\n{\"@type\":\"Question\",\"name\":\"Can an employer offset the SMI increase against existing salary supplements?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Currently yes, subject to the applicable convenio colectivo. Forthcoming legislation is expected to restrict this practice significantly.\"}},\n{\"@type\":\"Question\",\"name\":\"Does the aut\u00f3nomo social security contribution change with the new SMI?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Not directly. The aut\u00f3nomo quota uses a 15-bracket system based on real net income. The SMI matters for the tarifa plana: the reduced quota can be extended into a second year only if annual net income stays below the annual SMI (\u20ac17,094 for 2026).\"}},\n{\"@type\":\"Question\",\"name\":\"Is the interprofessional salary the same across all regions of Spain?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. The SMI is a national floor and applies uniformly, including in the Valencian Community. Sectoral agreements may set higher but never lower minimums.\"}},\n{\"@type\":\"Question\",\"name\":\"What are the employer's real costs at the 2026 minimum wage?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Because employer social security contributions add 30% to 39% on top, the real cost sits close to \u20ac22,000 per year, above the \u20ac17,094 headline gross.\"}}\n]}\n]}\n<\/script>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1lqg7or e-flex e-con-boxed e-con e-parent\" data-id=\"1lqg7or\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-nybamvt elementor-widget elementor-widget-text-editor\" data-id=\"nybamvt\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"background:#EAF4FB;border-left:4px solid #2471A3;border-radius:6px;padding:28px 32px;margin:32px 0;\"><p style=\"margin:0 0 10px 0;font-size:18px;font-weight:700;color:#1A5276;\">Minimum wage rules turn on the details of each contract.<\/p><p style=\"margin:0 0 16px 0;font-size:16px;color:#1c2833;line-height:1.7;\">Whether the 2026 rate, the hourly calculation or the absorption rules affect your payroll depends on the contract, the collective agreement and the hours worked. Our employment law team in Valencia can review your situation.<\/p><p style=\"margin:0;\"><a href=\"https:\/\/delaguialuzon.com\/en\/contact\/\" style=\"display:inline-block;background:#2471A3;color:#fff;font-weight:700;font-size:15px;padding:12px 24px;border-radius:4px;text-decoration:none;\">Contact our employment lawyers<\/a><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n 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.lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n  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wp-post-image\" alt=\"legal assistance in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/03\/legal-assitance-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/03\/legal-assitance-in-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/03\/legal-assitance-in-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Legal assistance in Spain for international individuals and businesses<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/renting-property-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/renting-in-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"renting in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/renting-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/renting-in-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/renting-in-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Top 10 tips for renting out your property in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/labour-solicitor-valencia-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/abogado-laboralista-en-valencia.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Abogado laboralista en Valencia\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/abogado-laboralista-en-valencia.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/abogado-laboralista-en-valencia-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/abogado-laboralista-en-valencia-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Labour solicitor in Valencia<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/working-in-spain-as-a-foreigner\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"274\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/03\/working-in-spain-as-a-foreigner.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"working in spain as a foreigner\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/03\/working-in-spain-as-a-foreigner.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/03\/working-in-spain-as-a-foreigner-300x171.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/03\/working-in-spain-as-a-foreigner-768x439.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Labour rights of foreign workers in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/franchise-development\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/08\/franchise-development.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"franchise development\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/08\/franchise-development.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/08\/franchise-development-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/08\/franchise-development-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Franchise network development in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/relocating-uk-employees-to-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/Relocating-UK-Employees-to-Spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Travel agent showing the tour of the cruise ship\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/Relocating-UK-Employees-to-Spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/Relocating-UK-Employees-to-Spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/Relocating-UK-Employees-to-Spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Relocating UK employees to Spain: Immigration, work permits and NIE explained<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Spain&#8217;s minimum wage (SMI) for 2026 is \u20ac1,221 gross per month in 14 payments, or \u20ac17,094 per year, following Royal Decree 126\/2026 (a 3.1% increase). This guide covers monthly, daily, hourly, part-time and domestic worker rates, plus how the SMI affects convenios colectivos and payroll compliance. Call our Valencia labour team on +34 963 74 16 57.<\/p>\n","protected":false},"author":2,"featured_media":23256,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[49],"tags":[],"class_list":["post-13250","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-labour-law"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/13250","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=13250"}],"version-history":[{"count":54,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/13250\/revisions"}],"predecessor-version":[{"id":28036,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/13250\/revisions\/28036"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/23256"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=13250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=13250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=13250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}