Minimum hourly net wage
As part of the simplified procedure, the employer indicates the hourly net wage, which then enables the CCSS to determine the monthly gross salary, the amount of social security contributions, and the flat 10% tax.
The table below shows the legal minimum amount of the hourly net wage.
| Start of validity | End of validity | Minimum hourly net wage (EUR) | Note |
|---|---|---|---|
| 06/01/2026 | 12.73 | Change in the index number from 968.04 to 992.24 | |
| 01/01/2026 | 05/31/2026 | 12.42 | Change in the pension contribution rate from 16% to 17% |
| 05/01/2025 | 12/31/2025 | 12.49 | Change in the index number from 944.43 to 968.04 |
| 01/01/2025 | 04/30/2025 | 12.19 | Change in the reference minimum wage at index 100 from €272.22 to €279.30 |
| 09/01/2023 | 12/31/2024 | 11.88 | Change in the index number from 921.40 to 944.43 |
| 04/01/2023 | 08/31/2023 | 11.59 | Change in the index number from 898.93 to 921.40 |
| 02/01/2023 | 03/31/2023 | 11.31 | Change in the index number from 877.01 to 898.93 |
| 01/01/2023 | 01/31/2023 | 11.03 | Change in the reference minimum wage at index 100 from €263.78 to €272.22 |
| 04/01/2022 | 12/31/2022 | 10.69 | Change in the index number from 855.62 to 877.01 |
| 10/01/2021 | 03/31/2022 | 10.43 | Change in the index number from 834.76 to 855.62 |
| 01/01/2021 | 09/30/2021 | 10.18 | Change in the reference minimum wage at index 100 from €256.60€ to €263.78 |
| 01/01/2020 | 12/31/2020 | 9.90 | Change in the index number from 814.40 to 834.76 |
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