{"id":"es-nomina-bruto-neto","summary":"Spanish employee gross-to-net pay: 2026 worker Social Security rates, IRPF withholding and the net figure per payslip at 12 or 14 payments.","method":"POST","inputSchema":{"type":"object","properties":{"annualGross":{"type":"number","description":"Annual gross salary in the contract, EUR"},"pagas":{"type":"number","enum":[12,14],"description":"Payments a year (default 14)"},"contract":{"type":"string","enum":["indefinido","temporal"],"description":"Contract type (default indefinido)"},"ccaa":{"type":"string","description":"Comunidad autonoma whose half of the scale applies (es-md, es-ct, es-vc...); 'ref' uses the reference scale"},"children":{"type":"number","description":"Children under 25 living with the taxpayer"},"childrenUnder3":{"type":"number","description":"Of those, how many are under three"},"age":{"type":"number","description":"Taxpayer age; raises the personal minimum from 65 and from 75"},"ascendants65":{"type":"number","description":"Ascendants over 65 living with the taxpayer"},"ascendants75":{"type":"number","description":"Of those, how many are over 75"},"disability":{"type":"string","enum":["none","general","severe"],"description":"Recognised disability: 33% or more, 65% or more"},"assistanceNeeds":{"type":"boolean","description":"Reduced mobility or third-party assistance"}},"required":["annualGross"]},"exampleInput":{"annualGross":30000,"pagas":14,"contract":"indefinido","ccaa":"es-md","children":2,"childrenUnder3":1,"age":38},"exampleOutput":{"monthlyBase":2500,"workerRatePct":6.5,"annualSs":1950,"reduccionTrabajo":0,"baseImponible":26050,"minimo":13450,"annualIrpf":3183.6527700000006,"irpfEstatal":1687.5,"irpfAutonomico":1496.1527700000001,"retencionPct":10.612175900000002,"annualNet":24866.34723,"netPerPaga":1776.1676592857143,"monthlyNet":2072.1956025,"effectiveRate":0.171121759,"ccaa":"es-md","rulesChecked":"2026-08","note":"Withholding baseline: the payroll also applies the modelo 145 family-situation reduction, which is not modelled."}}