How this works
The general-regime Social Security rate is 34.75% of gross pay: 11% deducted from the worker and 23.75% paid by the employer. The company withholds the worker’s share on the payslip and remits both to Social Security. This calculator separates the two and shows what each is in euros — everything runs in your browser.
- 1
Start from the gross salary
The TSU is charged on the gross pay subject to contributions (base salary plus most allowances). The meal allowance within legal limits and some per-diems sit outside the base.
- 2
11% comes out of the employee’s pay
This is the deduction shown on the payslip, next to the IRS withholding. It lowers the net amount you take home each month.
- 3
23.75% is the employer’s charge
The employer pays this part on top of the gross salary. It does not come from the worker, but it is what makes an employee cost more than the gross figure suggests.
- 4
The employer remits it all together
By the 20th of the following month, the employer pays Social Security the 11% withheld plus its own 23.75% — a single 34.75% payment on the base.
Frequently asked
Are the TSU and Social Security the same thing?
The Taxa Social Única is the common name for the contribution rate paid to Social Security. For the general regime of employees it is 34.75%: 11% deducted from the worker and 23.75% paid by the company.
Does this calculator give me my net salary?
It gives the net after Social Security — the gross minus the 11% TSU. It does not include IRS withholding, which depends on your bracket, household and the current table. For the final net pay use the Net Salary Calculator.
Does the 23.75% come out of my pay?
No. The 23.75% is the employer’s charge, paid on top of your gross. Only the 11% comes out of what you receive. The employer part matters mostly to anyone hiring or costing a role.
Does the rate change by occupation?
Yes, some regimes have their own rates. Members of statutory bodies with management or administration functions pay 11% and the company 23.75% (same as the general regime); other statutory-body members pay 9.3% and the company 20.3%. Students in school holidays, working pensioners, home-based work and other cases have different rates. This calculator covers the general regime, which applies to most employment contracts.
Does the meal allowance pay TSU?
Within legal limits it is not part of the contribution base. Above that, the excess counts as pay and becomes subject to TSU. So in the calculator, enter only the part of the salary that is subject to contributions.
Are contributions paid on holiday and Christmas pay?
Yes. Holiday and Christmas pay are remuneration and subject to TSU at the same rate. To see the yearly impact, multiply the monthly estimate by 14 months (12 salaries plus the two extra payments).
DISCLAIMER
Estimate for the general regime of employees (34.75% rate = 11% + 23.75%, in force in 2026), based on the Contributory Regimes Code. It does not cover special regimes (statutory bodies, exemptions, reductions, home-based work, etc.) or IRS withholding. The contribution base may differ from total gross pay. Not tax or accounting advice — for specific cases consult Social Security or a certified accountant.