How the Spain Sueldo neto (net salary) calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Salario bruto anual | grossAnnual | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Ss Base | ssBase | grossAnnual < $const.ssCeiling ? grossAnnual : $const.ssCeiling |
| Seguridad Social | ss | $round(ssBase * $const.ssRate, 2) |
| Base imponible | taxable | $round(grossAnnual - ss, 2) |
| IRPF | irpef | ($t := taxable; $g := (($t < 12450 ? $t : 12450) * 0.19) + (($t > 12450 ? (($t < 20200 ? $t : 20200) - 12450) : 0) * 0.24) + (($t > 20200 ? (($t < 35200 ? $t : 35200) - 20200) : 0) * 0.30) + (($t > 35200 ? (($t < 60000 ? $t : 60000) - 35200) : 0) * 0.37) + (($t > 60000 ? (($t < 300000 ? $t : 300000) - 60000) : 0) * 0.45) + (($t > 300000 ? ($t - 300000) : 0) * 0.47); $x := $g - $const.personalMinCredit; $round($x > 0 ? $x : 0, 2)) |
| Neto / año | netAnnual | $round(grossAnnual - ss - irpef, 2) |
| Neto / mes (14 pagas) | netMonthly | $round(netAnnual / 14, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
ssRate | 0.065 |
ssCeiling | 61214.4 |
personalMinCredit | 1054.5 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 25,000 EUR single (Madrid scale)
given grossAnnual | 25000 |
|---|---|
expect ss | 1625 |
expect taxable | 23375 |
expect irpef | 4123.5 |
expect netAnnual | 19251.5 |
Case 2 — S3 70,000 EUR — SS base capped
given grossAnnual | 70000 |
|---|---|
expect ssBase | 61214.4 |
expect ss | 3978.94 |
expect taxable | 66021.06 |
Sources
- AEAT · checked 2026-10-17
- Seguridad Social · checked 2026-08-02
- Seguridad Social — bases y tipos 2026 (Orden PJC/297/2026) · checked 2026-10-17
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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