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cómo rellenar una nomina de empleada de hogar 2015

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VanCamille
19/08/2026, 06:54:28

Claro, te explico cómo rellenar una nómina de empleada de hogar en 2026. Lo primero que debes saber es que la nómina es un documento obligatorio que refleja el salario, las cotizaciones a la Seguridad Social y las retenciones del IRPF, si aplican. En España, para el empleo de hogar, el sistema es especial: el empleador asume la gestión de altas, bajas y cotizaciones a través del Sistema Especial de Empleados de Hogar de la Seguridad Social.

Para rellenarla correctamente, necesitas estos datos básicos: identificación del empleador y de la empleada (nombre, DNI, número de afiliación a la Seguridad Social), periodo de liquidación (mes y año), y salario base (según el convenio o el acuerdo, nunca por debajo del SMI 2026, que está en torno a 1.134 € mensuales en 14 pagas). Luego calculas los devengos: salario base, pagas extraordinarias prorrateadas (si se acordó así), plus de transporte o antigüedad si corresponde. Después vienen las deducciones: la cuota obrera a la Seguridad Social (que paga la empleada, aproximadamente el 4,7% de la base de cotización) y la retención del IRPF (solo si se superan los límites, normalmente a partir de 22.000 € anuales). El empleador debe incluir también su propia aportación a la Seguridad Social (alrededor del 23,6% de la base).

Un ejemplo práctico: si la empleada trabaja 40 horas semanales y cobra 1.200 € brutos al mes, con 14 pagas, la base de cotización será unos 1.200 €. La cuota de la empleada ronda los 56 €, y la del empleador unos 283 €. El total a pagar al trabajador neto sería 1.144 €. Recuerda que la nómina debe entregarse en papel o digital, firmada por ambas partes, y conservarse al menos 4 años. Para 2026, los tipos y bases se actualizan cada año, así que revisa la web de la Seguridad Social. Si tienes dudas sobre un caso concreto, consulta con un gestor, pero esto es lo esencial para empezar.

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CarlosRose
19/08/2026, 07:53:59

Yo llevo años contratando personal de hogar y al principio me resultaba un lío. Mi truco es usar la plantilla oficial de la Seguridad Social que descargo desde su portal. Allí viene todo: los tramos de cotización según las horas trabajadas. Para 2026, por ejemplo, si la empleada trabaja menos de 60 horas al mes, la base mínima es de 181 €. Solo tienes que rellenar los campos en orden: datos personales, salario, y luego calcular las cuotas con la calculadora del sistema. Lo más importante es no olvidar el alta previa; si no, la nómina no tiene validez. Yo lo hago así y nunca he tenido problemas con Hacienda.

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