How much do you keep as a self-employed worker and how much as a salaried employee? The honest comparison
Compare what you really take home with the same gross or, better still, with the same cost to the employer. Indicative 2026 calculation, no sign-up and no data sent anywhere.
Enter an annual gross figure and compare the net pay of a salaried employee with that of a self-employed worker invoicing the same amount.
The gross figure in your contract, before income tax withholding and Social Security.
Materials, utilities, professional association fees, software… What you'd really spend for your activity. If you only invoice your labour, it may be little or nothing.
As a salaried employee
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As a self-employed worker
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Employee
Self-employed
If you take the leap, keep your accounts clear
As a self-employed worker, knowing how much you really keep depends on having your income and expenses up to date. Cuéntamo calculates your net profit, VAT and quarterly income tax as the year goes on, and warns you of every deadline.
When someone compares "a self-employed worker who invoices €40,000" with "a salaried employee who earns €40,000 gross", they're comparing apples and oranges. The €40,000 employee costs their company close to €52,000 (their gross plus the employer contribution). That ~€12,000 difference is real money the company devotes to the position, but which the worker never sees. The self-employed worker, on the other hand, invoices the full figure: that's why the fair comparison is with the total employer cost, not the gross.
What the employer cost includes that you don't see on your payslip
Your payslip starts from the gross salary and subtracts your Social Security contribution (around 6.5%) and income tax withholding. But before that, the company has already paid its share: the employer contribution, which is around 31% of the gross (common contingencies, unemployment, training, the FOGASA wage guarantee fund, MEI and accidents). That cost is invisible on your payslip and yet it's what your position truly costs.
The "same cost to the employer" mode of this calculator starts from that total figure: it converts it into the equivalent gross of a salaried employee and, at the same time, treats it as a self-employed worker's invoicing to that same company. That way you compare apples with apples.
The trade-offs that don't show up in the numbers
Money is only one side of the decision. It's worth weighing what isn't measured in euros:
In favour of the salaried employee: unemployment benefits, sick leave, paid holidays, stable and predictable income, and less paperwork.
In favour of the self-employed worker: freedom to set rates and choose clients, the ability to deduct business expenses, no income ceiling and room to scale.
The risk changes hands: the self-employed worker takes on irregular income, lean months and weaker social protection.
When each model pays off
As a general rule, for the same cost to the employer, the self-employed worker can come out ahead when they have real deductible expenses, invoice at high rates or take advantage of the flat rate when starting out. The salaried employee wins on security and usually comes out better when income is tight and there are barely any deductible expenses. There's no single answer: it depends on your numbers and how much you value stability.
Frequently asked questions
With the same gross, the salaried employee usually keeps a bit more in hand, because their Social Security contribution (around 6.5%) is far lower than the self-employed contribution, which the worker pays in full themselves. But it's a misleading comparison: the company spends considerably more than the employee's gross, and that difference is exactly what the self-employed worker can end up invoicing.
The employer cost is what your employer spends on you in total: your gross salary plus its employer Social Security contribution, which is around 31% of the gross. It doesn't appear on your payslip, but it's the real money the company devotes to your position. It's the right figure to compare with what you'd invoice as a self-employed worker to that same company.
It depends on your self-employed contribution, your deductible expenses and your income tax bracket, but as a general rule you need to invoice considerably more than your gross salary to keep the same in hand, because you take on the full Social Security contribution. Use the "same cost to the employer" mode of this calculator to see it with your own numbers.
The salaried employee has unemployment benefits, sick leave, paid holidays and stability. The self-employed worker has freedom to set their rates and choose clients, can deduct business expenses and has no income ceiling, but takes on the risk, the irregularity of income and weaker social protection. Money is only part of the decision.
This tool is indicative and does not replace professional advice or the official figures from the Spanish Tax Agency (Agencia Tributaria) and Social Security. The calculation uses the personal income tax (IRPF) scale and contribution rates in force in 2026 and includes simplifications: it applies a generic state + regional income tax scale (your autonomous community may change the result), does not account for personal and family circumstances beyond the taxpayer's minimum, nor other income or deductions. The self-employed contribution is estimated by the earnings bracket (or by the €80/month flat rate if you check it). Sources: Law 35/2006 (IRPF) and Order PJC/297/2026 (2026 contributions). Constants verified on 26 June 2026. For your specific case, consult the Spanish Tax Agency or a tax adviser.