The situation
A salary budget for planned hires in two countries
A Barcelona online retailer plans to hire twenty developers in Kraków and fifteen customer-service staff in Barcelona next year. Finance has the gross salaries. It asks the payroll lead for the employer’s cost on top: which contributions, on what base, with what ceilings, and what changes in January.
The rates come from each year’s official tables. The structure is the harder part: which funds the employer pays into, which bases are capped, and which items depend on the activity or the contract. A budget built on last year’s structure is wrong from the first month.
What the research has to settle
The rules behind the answer
- Poland: several funds, one employer share
- The Polish employer pays its share of pension and disability insurance, accident insurance, and contributions to the Labour Fund and the Guaranteed Employee Benefits Fund. Health insurance is withheld from the employee’s pay, not paid by the employer. Employee capital plans add an employer payment for participants.
- Poland caps pension and disability
- Pension and disability contributions stop once the employee’s earnings in the year reach thirty times the projected average monthly wage. Whether a salary reaches the cap depends on that year’s published figure.
- Spain: bases by professional group
- Spanish contributions are calculated on a base between a minimum and a maximum set by professional group. The employer pays for common contingencies, unemployment, the wage guarantee fund, vocational training, and work accidents at a rate that depends on the activity.
- Spain has added newer items
- The intergenerational equity mechanism adds a contribution that rises year by year, and a solidarity contribution now applies to pay above the maximum base. Both need the current year’s figures.
How it runs in azta
From the question to the document
The question, as you would type it
We plan to hire 20 developers in Kraków at PLN 22,000 gross a month and 15 customer-service agents in Barcelona at €2,100 gross a month. Which employer contributions apply in each country, on what base and with what caps? We will add next year’s rates ourselves.
You start with
A salary budget for planned hires in two countries
- 01
Describe the hires
Give the roles, the country, the gross salary and the contract type. azta searches the Polish and Spanish social security legislation.
Cited research· Free - 02
Check the provisions for the year
Open each cited provision in the reader and confirm the version in force for the budget year.
Atlas statute reader - 03
Draft the overview
Ask for a table per country: contribution, base, cap and who pays, with a column left for this year’s rate. Edit it in Canvas.
Canvas · Ask azta· Pro - 04
Hand it to finance
Export to Word with the provisions cited, so the budget model can be updated without new research.
Word export· Pro You send
An overview of the employer social contributions on top of salary, by country
What you get
An overview of the employer social contributions on top of salary, by country
Cost overview · draft
Employer contributions on planned hires, Poland and Spain
Poland, developers in Kraków. Employer contributions: pension, disability, accident, Labour Fund and Guaranteed Employee Benefits Fund, plus the employer’s payment to the employee capital plan for participants. Whether the planned salaries reach the annual cap on pension and disability contributions depends on next year’s figure, which finance should check when it is published.
Spain, customer-service agents in Barcelona. Contributions are calculated on the monthly base for the agents’ professional group, within that group’s minimum and maximum. The employer pays for common contingencies, unemployment, the wage guarantee fund, vocational training, work accidents at the rate for the company’s activity, and the intergenerational equity mechanism.
Rates. Next year’s rates and bases are entered from the official tables when published. This overview sets out the structure and the provisions relied on in Annex 1.
Outcomes on your numbers
What azta is worth on this task
Pro pays for itself after
24 minutes a month
At €70 an hour, that is all the time Pro (€27 a month) has to take off your desk to cover its price.
Example figures. Replace them with your own.
- Hours back a year
- 22
- Capacity at your rate
- €1,512
- More contribution overviews a quarter
- 1.5
- Return on Pro
- 4.7×
- Research
- Drafting
- Your review
A scenario you set, not a promise. The hours that come back go to another client, or deeper into this one.
Want these numbers on your team’s real workload?
Book a demoWhat stays with you
- The rates and the budget calculation in your model.
- The contract type and professional group of each hire.
- Checking the official tables when the year’s figures are published.
Frequently asked questions
- Why does the overview leave the rates out?
- Rates and caps change every year. azta cites the provisions that set them; take the current figures from the official tables and enter them in your model.
- Can I ask about a past year?
- Yes. Ask about the law at a past date and azta cites the version in force then.
- Does it cover contracts other than employment?
- Yes. Ask about civil-law contracts in Poland, for example, and azta researches how the contributions differ.



