More and more families turn to a person to accompany an elderly family member, help them get up, prepare their meals, or attend to their daily needs. But when that caregiver works regularly, receives a salary, and has been directly hired by the family, it is not enough to pay them an amount each month: there is an employment relationship that must be formalized and contribute to Social Security.
The legislation expressly includes within the family home service the care or attention of family members or other people who are part of the domestic sphere. In these cases, the employer will normally be the head of the household in which the services are provided.
The caregiver must be registered even if they work few hours
One of the most common mistakes is to think that it is not necessary to process the registration when the caregiver only comes for a few hours. There is no exception for working few hours a month.
Since January 1, 2023, moreover, it can no longer be agreed that the employee themselves assumes the obligations of affiliation and contribution for working less than 60 hours monthly. The registration and payment of contributions correspond to the employer.
The procedure must be carried out before the work begins, and can be managed up to 60 days in advance. The simplest way is through Import@ss, the portal of the General Treasury of Social Security, using a digital certificate, Cl@ve, or identification via SMS.
What data is needed to register a caregiver
During the registration, Social Security requests the identification data of the worker and the employer, the start date, the type of contract, the salary, and the working hours. It will also be necessary to indicate how many hours they will work, the address where the services will be provided, if there are extra payments, overnight stays, or remuneration in kind, and the bank account where the contributions will be charged.
Import@ss can generate during the procedure some necessary data, such as the Social Security Number or the Contribution Account Code, when applicable. Once the salary and working hours are entered, the system informs of the contribution that corresponds to be paid before finalizing the registration.
The contract must clearly state the conditions
In addition to the registration, it is advisable to formalize the contract correctly. The regulation of employment in the home establishes that, if there is no written agreement, the relationship is presumed to be indefinite and full-time unless proven otherwise. The worker must know the essential conditions of their employment, especially salary, working hours, and, when applicable, presence times and overnight stays.
The contract can be indefinite or temporary when there is a legal cause that allows this second modality. A trial period can also be established in writing which, generally in this special employment relationship, cannot exceed two months, unless a collective agreement provides otherwise.
How much to pay a caregiver in 2026
The salary can be freely agreed upon, but it can never be below the legal minimum corresponding to the hours worked.
The Minimum Interprofessional Wage of 2026 is 1,221 gross euros per month in 14 payments, equivalent to 17,094 gross euros per year for a full-time job. If the extraordinary payments are prorated over twelve monthly payments, the annual reference is approximately 1,424.50 gross euros per month. If the working hours are less, the minimum wage is reduced proportionally.
There is a specific rule for household employees who work by the hour and in an external regime. In 2026, they must receive at least 9.55 euros for each hour actually worked. This figure includes the corresponding remuneration concepts for this hourly payment system.
Therefore, paying five, seven, or eight euros per hour to a person regularly hired to care for a family member does not meet the minimum wage of 2026 if it is external household employment by the hour.
How much is contributed to Social Security
The contribution is not simply calculated by applying a percentage to the money the worker receives. In 2026 there are eight contribution brackets based on monthly remuneration, including the proportional part of the extraordinary payments.
The bases are as follows: up to 329 euros of monthly remuneration corresponds to a base of 306 euros; between 329.01 and 510 euros, 436 euros; between 510.01 and 693, 602 euros; between 693.01 and 877, 785 euros; between 877.01 and 1,061, 970 euros; and between 1,061.01 and 1,242, a base of 1,151 euros. Between 1,242.01 and 1,424.40 euros, the base rises to 1,424.40 euros and, from 1,424.41 euros, contributions are made based on the corresponding monthly remuneration.
A part of the contribution is paid by the family and another by the caregiver
The contributions do not fall entirely on one of the parties. For common contingencies, the total rate in 2026 is 28.30% of the base: 23.60% corresponds to the employer and 4.70% to the worker.
In indefinite contracts, the contribution for unemployment is added, which reaches 7.05%: the employer contributes 5.50% and the worker 1.55%. There is also a contribution of 0.20% to FOGASA, assumed exclusively by the employer, and a 0.9% corresponding to the Intergenerational Equity Mechanism (MEI), distributed between 0.75% for the employer and 0.15% for the worker. In addition, there is the contribution for work accidents and occupational diseases, which is borne by the employer.
The family, therefore, must take into account that the cost of legally hiring a caregiver is higher than the agreed gross salary, although there are reductions and bonuses that can decrease the final bill.
There are bonuses on the contributions
The Social Security maintains specific benefits for household employment. Among them is a 20% reduction in the employer's contribution for common contingencies, when the requirements are met, and bonuses of 80% in the employer's contribution for unemployment and FOGASA.
There is also a benefit of 45% on the employer's contribution for common contingencies for hiring a caregiver in certain large families, applicable to a single caregiver per family unit and not cumulative with the general 20% reduction.
The exact amount that each family will end up paying will depend, therefore, on the salary, the contribution base, the contract, and the bonuses that correspond to them. Import@ss performs the calculation during the registration procedure itself.
An internal caregiver is not available 24 hours
Another common confusion arises when the caregiver lives in the home. Being internal does not mean being able to work or be available 24 hours a day.
The maximum ordinary working day is 40 effective working hours per week. Additional presence times can be agreed upon, but they must be compensated with rest or paid, and, unless compensated with equivalent rest, they cannot exceed an average of 20 hours per week over a period of one month.
Daily and weekly breaks must also be respected. Household employees have the right, in general, to 36 consecutive hours of weekly rest and 30 calendar days of vacation per year. In the case of an internal worker, receiving accommodation does not eliminate these rights.
The family also has prevention obligations
Legal hiring does not end with registration and payment of contributions. Domestic employers currently have obligations regarding occupational safety and health, and the National Institute of Occupational Safety and Health has a specific tool to evaluate existing risks in the home for free.
In the case of caregivers, this can be especially relevant due to tasks such as mobilizing people with movement difficulties, lifting weights, or using certain products and equipment, which can generate occupational risks if adequate measures are not taken.
Not all caregivers register as household employees
There is also an important difference. These rules apply when a family directly hires a salaried person to care for one of its members in the domestic sphere.
The same system does not apply when the service is contracted through a company, nor to professional caregivers hired by public institutions or private entities within the dependency system. It should also not be confused with the figure of the non-professional caregiver of a dependent person, usually a relative or person from the environment, who has a specific regime.
The practical rule is, therefore, clear: if a family directly hires and regularly pays a person to care for a relative at home, it must check if there is an employment relationship of household employment, formalize the contract, and process the registration before the first day of work. Doing it only a few hours a week or calling the payment "aid" does not eliminate those obligations by itself.