Social contributions explained: who pays what in Romania, Poland and Spain
Social contributions pay for pensions, health care, unemployment benefits and sick pay. Every EU country levies them on salaries, but the way the bill is split between employee and employer varies widely. Romania, Poland and Spain show three very different designs. Romania charges almost everything to the employee. Spain charges most of it to the employer. Poland splits pension contributions equally but adds a large health contribution on the employee’s side. This guide explains who pays what in each country under the 2026 rules, with a worked example for each.
Romania: the employee pays almost everything
Romanian payroll is simple to describe. From the gross salary the employer withholds:
- CAS, the pension contribution: 25%. Part of it, 4.75% of gross, goes to the employee’s private Pillar II pension fund.
- CASS, the health contribution: 10%.
- Income tax: 10% of gross minus CAS and CASS, minus any personal deduction.
The employer adds only one contribution of its own, the work insurance contribution (CAM) of 2.25%. It replaces the separate employer contributions for unemployment, wage guarantees, work accidents and sick leave that Romania charged before 2018. Contributions are rounded to whole lei each month, and the monthly payroll is final: there is no annual tax return for salary income.
Two rules matter for low salaries. First, the minimum wage rose from 4,050 lei to 4,325 lei a month on 1 July 2026, and an employee paid exactly the minimum wage has part of it exempt from tax and contributions: 300 lei until June 2026 and 200 lei from July (Government Emergency Ordinance 89/2025). Second, contributions are due on at least the minimum wage, less that exempt amount, even for part-time pay. When the salary is lower, the employer pays the difference.
| Item | Statutory rate | Per month |
|---|---|---|
| Gross salary | RON 8,000 | |
| Employee social contributions | ||
| Pension contribution (CAS), incl. 4.75% to Pillar II | 25% | RON 2,000 |
| Health contribution (CASS) | 10% | RON 800 |
| Income tax | ||
| Income tax on (gross − contributions) | 10% | RON 520 |
| Employer contributions (on top of gross) | ||
| Work insurance contribution (CAM) | 2.25% | RON 180 |
| Net salary (gross − employee contributions − income tax) | RON 4,680 | |
| Total cost to the employer (gross + employer contributions) | RON 8,180 | |
At RON 8,000 the employee pays RON 2,800 in contributions, 35.00% of gross. Income tax of RON 520 follows, and net pay is RON 4,680. The employer’s cost is RON 8,180, only RON 180 above gross. No personal deduction applies, because it disappears completely at 2,000 lei above the minimum wage.
Poland: shared pension, employee-only health
Polish contributions are paid to ZUS. The employee pays:
- Pension insurance (emerytalne): 9.76%, matched by 9.76% from the employer.
- Disability insurance (rentowe): 1.5%, while the employer pays 6.5%.
- Sickness insurance (chorobowe): 2.45%, paid by the employee only.
- Health insurance: 9% of gross minus the three social contributions above. Since 2022 it can no longer be deducted from income tax, which makes it effectively a second tax.
The employer also pays accident insurance (1.67% by default, between 0.67% and 3.33% depending on the risk class), the Labour Fund at 1%, the Solidarity Fund at 1.45% and the Guaranteed Employee Benefits Fund (FGŚP) at 0.1%. Pension and disability contributions stop once the year’s pay passes PLN 282,600, thirty times the projected average wage.
Income tax is 12% up to PLN 120,000 of taxable income and 32% above. A tax-reducing amount of PLN 3,600 a year means the first PLN 30,000 is effectively tax-free. Taxable income is gross minus the social contributions and a flat allowance for employee costs of PLN 250 a month (PLN 300 for commuters).
| Item | Statutory rate | Per month |
|---|---|---|
| Gross salary | PLN 8,000 | |
| Employee social contributions | ||
| Pension insurance (emerytalne) | 9.76% | PLN 780.80 |
| Disability insurance (rentowe) | 1.5% | PLN 120 |
| Sickness insurance (chorobowe) | 2.45% | PLN 196 |
| Health insurance (not tax-deductible) | 9% | PLN 621.29 |
| Income tax | ||
| Income tax on the scale (gross − social contributions − employee costs) | 12% up to PLN 120,000; 32% above | PLN 798.42 |
| Tax-reducing amount (PLN 30,000 tax-free) | PLN 3,600 a year | −PLN 300 |
| Employer contributions (on top of gross) | ||
| Pension insurance, employer | 9.76% | PLN 780.80 |
| Disability insurance, employer | 6.5% | PLN 520 |
| Accident insurance (wypadkowe) | 1.67% | PLN 133.60 |
| Labour Fund (Fundusz Pracy) | 1% | PLN 80 |
| Solidarity Fund (Fundusz Solidarnościowy) | 1.45% | PLN 116 |
| Guaranteed Employee Benefits Fund (FGŚP) | 0.1% | PLN 8 |
| Net salary (gross − employee contributions − income tax) | PLN 5,783.50 | |
| Total cost to the employer (gross + employer contributions) | PLN 9,638.40 | |
Social and health contributions take PLN 1,718.09 a month, 21.48% of gross; the health contribution alone is PLN 621.29. Income tax is PLN 498.42 and net pay is PLN 5,783.50. The employer adds PLN 1,638.40, 20.48% of gross, for a total cost of PLN 9,638.40. Many employees also take part in the PPK savings plan, which is opt-out: it adds 2% for the employee and 1.5% for the employer.
Spain: the employer pays most
Spanish social security is charged on a monthly contribution base. The base includes the prorated extra payments, because most Spanish employees receive 14 salaries a year. It is capped at €5,101.20 a month and cannot fall below a minimum that depends on the professional group. The employee pays:
- Common contingencies: 4.70%
- Intergenerational equity mechanism (MEI): 0.15%
- Unemployment: 1.55% on a permanent contract, 1.60% on a fixed-term one
- Vocational training: 0.10%
That is 6.50% in total on a permanent contract. The employer pays 23.60% for common contingencies, 0.75% MEI, 5.50% unemployment (6.70% on fixed-term contracts), 0.20% for the wage guarantee fund (FOGASA), 0.60% vocational training and an accident premium of 1.50% for office work. On pay above the cap, a solidarity contribution applies in three tranches: 0.19%, 0.21% and 0.24% for the employee and 0.96%, 1.04% and 1.22% for the employer.
Income tax (IRPF) has two halves: the state scale and the scale of the autonomous community. The calculator uses the Comunidad de Madrid. Each half is reduced by the tax on the personal and family minimum, which our guide to tax-free amounts and dependants explains.
| Item | Statutory rate | Per month |
|---|---|---|
| Gross salary | €3,000 | |
| Employee social contributions | ||
| Common contingencies | 4.70% | €141 |
| Intergenerational equity mechanism (MEI) | 0.15% | €4.50 |
| Unemployment (permanent) | 1.55% | €46.50 |
| Vocational training | 0.10% | €3 |
| Income tax | ||
| IRPF, state scale | 9.5% / 12% / 15% / 18.5% / 22.5% / 24.5% | €319.31 |
| Personal and family minimum (state) | €5,550 taxed at the state scale | −€43.94 |
| IRPF, Comunidad de Madrid scale | 8.5% / 10.7% / 12.8% / 17.4% / 20.5% | €279.95 |
| Personal and family minimum (Madrid) | €5,956.65 taxed at the Madrid scale | −€42.19 |
| Employer contributions (on top of gross) | ||
| Common contingencies | 23.60% | €708 |
| MEI | 0.75% | €22.50 |
| Unemployment (permanent) | 5.50% | €165 |
| Wage guarantee fund (FOGASA) | 0.20% | €6 |
| Vocational training | 0.60% | €18 |
| Work accidents and occupational disease (AT/EP), office work | 1.50% | €45 |
| Net salary (gross − employee contributions − income tax) | €2,291.87 | |
| Total cost to the employer (gross + employer contributions) | €3,964.50 | |
| Net on the monthly payslip (payroll withholding, before the annual settlement) | €2,254.50 | |
The employee pays only €195 a month in contributions, 6.50% of gross, but €513.13 in income tax. Net pay is €2,291.87 as the final annual result. Payroll withholding during the year follows the tax agency’s algorithm and leaves €2,254.50 a month on the payslip; the difference is settled in the annual return. The employer adds €964.50, 32.15% of gross.
The three countries side by side
| Share of gross | Romania | Poland | Spain |
|---|---|---|---|
| Employee contributions | 35.00% | 21.48% | 6.50% |
| Income tax | 6.50% | 6.23% | 17.10% |
| Net salary | 58.50% | 72.29% | 76.40% |
| Employer contributions | 2.25% | 20.48% | 32.15% |
The total burden is closer than the headline rates suggest, but it falls on different shoulders. A Romanian gross salary already contains what a Spanish employer pays on top. That is why a gross offer in Bucharest and a gross offer in Madrid cannot be compared directly. Compare the net, or compare the employer cost.
Open the full calculators for Romania, Poland and Spain, or see Romania and Spain side by side.
Frequently asked questions
What contributions does an employee pay in Romania in 2026?
25% pension contribution (CAS), of which 4.75% goes to Pillar II, and 10% health contribution (CASS). Income tax of 10% is then charged on gross minus those contributions and any personal deduction.
What does a Romanian employer pay on top of gross salary?
Only the work insurance contribution (CAM) of 2.25%. On 8,000 lei gross that is RON 180 a month.
Is the Polish health contribution tax-deductible?
No. Since 2022 the 9% health contribution can no longer be deducted from income tax.
How much is PLN 8,000 gross net in Poland in 2026?
PLN 5,783.50 a month for a single employee aged 26 or over who lives where they work and is not in PPK.
What is the maximum contribution base in Spain in 2026?
€5,101.20 a month. Above it a solidarity contribution applies to the excess. At €3,000 a month the employee pays €195 in contributions.
Calculators for this guide
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