---
title: "Fuentes por país (Net Salary World)"
description: "Las fuentes oficiales y especializadas detrás de cada tipo y cada límite que usa Net Salary World."
url: https://net-salary-world.com/es/fuentes/
updated: 2026-10-05
site: "Net Salary World"
language: es
---

# Fuentes

Estas son las fuentes de cada tipo, cada límite y cada estadística del sitio, por país. Cada valor de los ficheros de normas remite a una de ellas e indica cuándo se revisó.

## Reino Unido (2026/27)

Revisado por última vez el 28 de septiembre de 2026. [Cómo se calcula](https://net-salary-world.com/en-gb/methodology/)

- [Income Tax Act 2007, section 35 (income limit for personal allowances)](https://www.legislation.gov.uk/ukpga/2007/3/section/35), legislation.gov.uk
- [Income Tax rates and Personal Allowances](https://www.gov.uk/income-tax-rates), GOV.UK
- [Income tax: rates and thresholds 2026/27 (CBP-10618)](https://commonslibrary.parliament.uk/research-briefings/cbp-10618/), House of Commons Library
- [The Personal Allowance and basic rate limit for Income Tax and certain NICs thresholds from 6 April 2026](https://www.gov.uk/government/publications/the-personal-allowance-and-basic-rate-limit-for-income-tax-and-certain-national-insurance-contributions-nics-thresholds-from-6-april-2026-to-5-apr), HMRC
- [Scottish income tax rates and bands 2026 to 2027](https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/), Scottish Government
- [Welsh rates of income tax ready reckoner 2026 to 2027](https://www.gov.wales/welsh-rates-of-income-tax-ready-reckoner-2026-to-2027), Welsh Government
- [Rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), HMRC
- [National Insurance rates and categories](https://www.gov.uk/national-insurance-rates-letters), GOV.UK
- [SL3 student and postgraduate loan deduction tables 2026 to 2027](https://www.gov.uk/government/publications/sl3-student-loan-deduction-tables/2026-to-2027-student-and-postgraduate-loan-deduction-tables), HMRC
- [Special rules for student loans](https://www.gov.uk/guidance/special-rules-for-student-loans), HMRC
- [Workplace pensions: what you, your employer and the government pay](https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay), GOV.UK
- [Automatic enrolment earnings thresholds 2026/27 (HCWS1206)](https://questions-statements.parliament.uk/written-statements/detail/2025-12-18/hcws1206), UK Parliament
- [Annual Survey of Hours and Earnings: 2025](https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours/bulletins/annualsurveyofhoursandearnings/2025), Office for National Statistics
- [Annual Survey of Hours and Earnings 2025: employee earnings](https://www.gov.scot/publications/annual-survey-of-hours-and-earnings-2025/pages/employee-earnings/), Scottish Government
- [National Minimum Wage and National Living Wage rates](https://www.gov.uk/national-minimum-wage-rates), GOV.UK
- [Taxing Wages 2026: United Kingdom (2025-2026 income tax year)](https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/united-kingdom-2025-2026-income-tax-year_98c92486.html), OECD

## Alemania (2026)

Revisado por última vez el 28 de septiembre de 2026. [Cómo se calcula](https://net-salary-world.com/de-de/methodik/)

- [Lohnsteuer-Handbuch 2026, § 32a EStG Einkommensteuertarif](https://lsth.bundesfinanzministerium.de/lsth/2026/A-Einkommensteuergesetz/IV-Tarif-31-34b/Paragraf-32a/inhalt.html), Bundesministerium der Finanzen
- [Programmablaufplan für die maschinelle Berechnung der Lohnsteuer 2026 (Stand 12.11.2025)](https://www.bundesfinanzministerium.de/Content/DE/Downloads/Steuern/Steuerarten/Lohnsteuer/Programmablaufplan/2025-11-12-PAP-2026.html), Bundesministerium der Finanzen
- [BMF-Schreiben: Vorsorgepauschale im Lohnsteuerabzugsverfahren ab 2026 (14.08.2025)](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Lohnsteuer/2025-08-14-vorsorgepau-lohnsteuerabzugsverfahren.pdf?__blob=publicationFile&v=2), Bundesministerium der Finanzen
- [Lohnsteuer-Handbuch 2026, Anhang 30a (Vorsorgepauschale)](https://lsth.bundesfinanzministerium.de/lsth/2026/B-Anhaenge/Anhang-30a/inhalt.html), Bundesministerium der Finanzen
- [Lohnsteuerliche Änderungen zum Jahreswechsel 2025/2026: Solidaritätszuschlag](https://www.haufe.de/id/beitrag/lohnsteuerliche-aenderungen-zum-jahreswechsel-20252026-solidaritaetszuschlag-anhebung-der-freigrenze-HI17067373.html), Haufe
- [Lohnsteuerermäßigungsverfahren 2026: Entlastungsbetrag für Alleinerziehende](https://www.haufe.de/id/beitrag/lohnsteuerermaessigungsverfahren-2026-2-steuerklasse-ii-entlastungsbetrag-fuer-alleinerziehende-HI16077148.html), Haufe
- [Sozialversicherungs-Rechengrößenverordnung 2026](https://www.gesetze-im-internet.de/svbezgrv_2026/BJNR1160A0025.html), Bundesministerium der Justiz
- [Faktenblatt Rechengrößen Beitragsrecht 2026](https://www.gkv-spitzenverband.de/media/dokumente/presse/zahlen_und_grafiken/20260101_Faktenblatt_Rechengroessen_Beitragsrecht.pdf), GKV-Spitzenverband
- [Zahlen und Tabellen 2026](https://www.deutsche-rentenversicherung.de/Schwaben/DE/Presse-und-Fachinformationen/Experten/Zahlen-und-Tabellen/ZuT_2026_1.pdf), Deutsche Rentenversicherung
- [Finanzierung der Pflegeversicherung](https://www.bundesgesundheitsministerium.de/themen/pflege/online-ratgeber-pflege/die-pflegeversicherung/finanzierung), Bundesministerium für Gesundheit
- [Durchschnittlicher Zusatzbeitrag 2026](https://www.vbu-net.de/gesetzliche-krankenversicherung-durchschnittlicher-zusatzbeitrag-2026/), vbu
- [Rechengrößen 2026](https://www.aok.de/pp/gg/update/rechengroessen-2026/), AOK
- [Minijob-Grenze](https://www.haufe.de/personal/entgelt/minijob-grenze_78_479516.html), Haufe
- [Midijob: Faktor F 2026](https://rechner-hub.de/midijob-rechner/midijob-erklaerung/), rechner-hub.de
- [Kirchensteuer](https://www.finanztip.de/kirchensteuer/), Finanztip
- [§ 9a EStG Pauschbeträge für Werbungskosten](https://www.gesetze-im-internet.de/estg/__9a.html), Bundesministerium der Justiz
- [§ 10c EStG Sonderausgaben-Pauschbetrag](https://www.gesetze-im-internet.de/estg/__10c.html), Bundesministerium der Justiz
- [§ 4 SolZG 1995 Zuschlagsatz](https://www.gesetze-im-internet.de/solzg_1995/__4.html), Bundesministerium der Justiz
- [§§ 241, 243 SGB V allgemeiner und ermäßigter Beitragssatz](https://www.gesetze-im-internet.de/sgb_5/__243.html), Bundesministerium der Justiz
- [Mindestlohn steigt zum 1. Januar 2026](https://www.bmas.de/DE/Service/Presse/Pressemitteilungen/2025/mindestlohn-steigt-zum-ersten-januar-2026.html), Bundesministerium für Arbeit und Soziales
- [Mittlerer Bruttojahresverdienst lag 2025 bei 54 066 Euro](https://www.destatis.de/DE/Presse/Pressemitteilungen/2026/04/PD26_113_621.html), Statistisches Bundesamt
- [Bruttomonatsverdienste (Stichmonat April 2025)](https://www.destatis.de/DE/Themen/Arbeit/Verdienste/Verdienste-Branche-Berufe/Tabellen/bruttomonats-verdienste-stichmonat.html), Statistisches Bundesamt
- [Official PAP 2026 XML, version 1.0, dated 2025-10-23](https://www.bmf-steuerrechner.de/javax.faces.resource/daten/xmls/Lohnsteuer2026.xml.xhtml), Bundesministerium der Finanzen
- [§ 241 SGB V Allgemeiner Beitragssatz](https://www.gesetze-im-internet.de/sgb_5/__241.html), Bundesministerium der Justiz
- [§ 257 SGB V Beitragszuschüsse für Beschäftigte](https://www.gesetze-im-internet.de/sgb_5/__257.html), Bundesministerium der Justiz
- [Beiträge: durchschnittlicher Zusatzbeitragssatz 2026](https://www.bundesgesundheitsministerium.de/beitraege), Bundesministerium für Gesundheit
- [Bekanntmachung des Gesamtsozialversicherungsbeitragssatzes und des Faktors F für 2026 (BAnz AT 18.12.2025 B5)](https://bundesanzeiger.de/pub/publication/tEVvKJtcxc4VdUgfyAg/content/tEVvKJtcxc4VdUgfyAg/BAnz%20AT%2018.12.2025%20B5.pdf?inline=), Bundesministerium für Arbeit und Soziales
- [§ 341 SGB III Beitragssatz und Beitragsbemessung](https://www.gesetze-im-internet.de/sgb_3/__341.html), Bundesministerium der Justiz
- [§ 20 SGB IV Aufbringung der Mittel, Übergangsbereich](https://www.gesetze-im-internet.de/sgb_4/__20.html), Bundesministerium der Justiz
- [§§ 163, 168 SGB VI Mindestbeitragsbemessungsgrundlage und Beitragstragung bei geringfügiger Beschäftigung](https://www.gesetze-im-internet.de/sgb_6/__163.html), Bundesministerium der Justiz
- [§ 2 Beitragsverfahrensverordnung: Berechnung und Rundung der Beiträge](https://www.gesetze-im-internet.de/beitrvv/__2.html), Bundesministerium der Justiz

## Países Bajos (2026)

Revisado por última vez el 28 de septiembre de 2026. [Cómo se calcula](https://net-salary-world.com/nl-nl/methode/)

- [Belangrijkste wijzigingen belastingen 2026](https://open.overheid.nl/documenten/c3d48c04-1009-4ffe-a54b-cebf13427ab5/file), Rijksoverheid (open.overheid.nl)
- [Premie volksverzekeringen 2026](https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/premie_volksverzekeringen), Belastingdienst
- [Tabel algemene heffingskorting 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting/tabel-algemene-heffingskorting-2026), Belastingdienst
- [Tabel arbeidskorting 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026), Belastingdienst
- [Percentages Zvw 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/zorgverzekeringswet/veranderingen-bijdrage-zvw/percentages-zvw), Belastingdienst
- [Tabel bijzondere beloningen 2026](https://www.belastingdienst-cn.nl/documenten/belastingdienst/lh/tabellen-en-rekenregels-2026/tabel-bijzondere-beloningen-2026), Belastingdienst
- [Bijzonder tarief](https://salure.nl/nieuws/bijzonder-tarief), Salure
- [Wet minimumloon en minimumvakantiebijslag, artikel 15](https://wetten.overheid.nl/BWBR0002638/), wetten.overheid.nl
- [AOW-leeftijd](https://www.rijksoverheid.nl/onderwerpen/algemene-ouderdomswet-aow/aow-leeftijd), Rijksoverheid
- [Bedragen minimumloon 2026](https://www.rijksoverheid.nl/themas/werk/minimumloon/bedragen-minimumloon/bedragen-minimumloon-2026), Rijksoverheid
- [Macro Economische Verkenning 2026](https://www.cpb.nl/system/files/cpbmedia/CPB_Raming-macro-economische-verkenning-2026.pdf), Centraal Planbureau
- [Taxing Wages 2026: Netherlands](https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/netherlands_c1363415.html), OECD
- [Witte maandloontabel 2026, Nederland, standaard](https://download.belastingdienst.nl/belastingdienst/dl/rekenhulpen/loonheffing/2026/v01/pdf/wit_mnd_nl_std_20260101.pdf), Belastingdienst
- [Witte tabel bijzondere beloningen 2026, Nederland, standaard](https://download.belastingdienst.nl/belastingdienst/dl/rekenhulpen/loonheffing/2026/v01/pdf/wit_bb_nl_std_20260101.pdf), Belastingdienst
- [Hoe hoog is mijn vakantiegeld?](https://www.rijksoverheid.nl/vraag-en-antwoord/vakantiedagen-en-vakantiegeld/hoe-hoog-is-mijn-vakantiegeld), Rijksoverheid
- [Inhoud van de expatregeling (30%-regeling)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/personeel/u_bent_niet_in_nederland_gevestigd_loonheffingen_inhouden/als_u_loonheffingen_gaat_inhouden/extraterritoriale_kosten_en_de_30procentregeling/inhoud_van_de_regeling/inhoud_van_de_regeling), Belastingdienst
- [Deskundigheidsvereiste expatregeling](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/personeel/u_bent_niet_in_nederland_gevestigd_loonheffingen_inhouden/als_u_loonheffingen_gaat_inhouden/extraterritoriale_kosten_en_de_30procentregeling/voorwaarden_voor_de_30procentregeling1/deskundigheidsvereiste), Belastingdienst

## Canadá (2026)

Revisado por última vez el 28 de septiembre de 2026. [Cómo se calcula](https://net-salary-world.com/en-ca/methodology/)

- [Report on the impact of reducing the lowest marginal personal income tax rate](https://www.canada.ca/en/department-finance/services/publications/report-impact-reducing-lowest-marginal-personal-income-tax-rate-non-refundable-tax-credits.html), Department of Finance Canada
- [Tax rates and income brackets for individuals](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html), Canada Revenue Agency
- [CRA released tax numbers for 2026](https://ca.finance.yahoo.com/news/cra-released-tax-numbers-2026-145834810.html), Jamie Golombek via Yahoo Finance
- [Federal tax brackets 2026](https://canadianmoneyhelp.ca/articles/federal-tax-brackets-2026/), Canadian Money Help
- [Canada employment amount tax credit](https://www.taxtips.ca/filing/canada-employment-amount-tax-credit.htm), TaxTips.ca
- [CPP/QPP contribution rates and maximums](https://www.taxtips.ca/cpp-qpp-and-ei/cpp-qpp-contribution-rates.htm), TaxTips.ca
- [CPP enhancement](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html), Canada Revenue Agency
- [2026 EI premium rates](https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/premium/rates2026.html), Employment and Social Development Canada
- [RRQ: maximum pensionable earnings and contribution rate](https://www.revenuquebec.ca/fr/entreprises/retenues-a-la-source-et-cotisations-de-lemployeur/calcul-des-retenues-et-des-cotisations/cotisations-au-rrq/maximum-des-gains-admissibles-et-taux-de-cotisation/), Revenu Québec
- [Additional plan (QPP2)](https://www.retraitequebec.gouv.qc.ca/en/programs/quebec-pension-plan/additional-plan), Retraite Québec
- [QPIP maximum insurable earnings and premium rate](https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-employer-contributions/quebec-parental-insurance-plan-premiums/maximum-insurable-earnings-and-premium-rate/), Revenu Québec
- [Québec 2026 personal tax rates](https://www.ey.com/content/dam/ey-unified-site/ey-com/en-ca/services/tax/tax-calculators/2026/ey-tax-rates-quebec-2026-01-15-v1.pdf), EY
- [Quebec income tax calculator](https://www.wealthsimple.com/en-ca/tool/tax-calculator/quebec), Wealthsimple
- [Tax brackets Quebec 2026](https://www.mtlblog.com/tax-brackets-quebec-canada-2026), MTL Blog
- [Quebec income tax](https://wealthnorth.ca/taxes/income-tax/quebec/), WealthNorth
- [Quebec deduction for workers](https://www.taxtips.ca/qctax/deduction-for-workers.htm), TaxTips.ca
- [Ontario 2026 tax rates](https://www.taxtips.ca/taxrates/on.htm), TaxTips.ca
- [Ontario tax brackets](https://www.wealthsimple.com/en-ca/learn/ontario-tax-brackets), Wealthsimple
- [Ontario personal tax credits](https://www.taxtips.ca/ontax/personal-tax-credits.htm), TaxTips.ca
- [Ontario Health Premium](https://www.ontario.ca/page/health-premium), Government of Ontario
- [Low-income individuals and families tax credit](https://www.ontario.ca/page/low-income-individuals-and-families-tax-credit), Government of Ontario
- [Basic personal income tax credits](https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic), Government of British Columbia
- [BC tax brackets](https://www.wealthsimple.com/en-ca/learn/bc-tax-brackets), Wealthsimple
- [Tax highlights from the 2026 British Columbia budget](https://www.cifinancial.com/ci-gam/ca/en/expert-insights/articles/tax-highlights-from-the-2026-british-columbia-budget.html), CI Global Asset Management
- [Alberta tax brackets](https://www.wealthsimple.com/en-ca/learn/alberta-tax-brackets), Wealthsimple
- [Alberta 2026 tax rates](https://www.taxtips.ca/taxrates/ab.htm), TaxTips.ca
- [Alberta provincial budget tax updates 2025](https://ca.andersen.com/alberta-provincial-budget-tax-updates-2025-2026/), Andersen
- [Manitoba 2026 tax rates](https://www.taxtips.ca/taxrates/mb.htm), TaxTips.ca
- [Tax Alert 2025 No. 19 (Manitoba)](https://www.ey.com/en_ca/technical/tax/tax-alerts/2025/tax-alert-2025-no-19), EY
- [T4127 Payroll Deductions Formulas, 123rd edition (July 1, 2026)](https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-26e.pdf), Canada Revenue Agency
- [PDOC July 2026 changes: annual BC rate and reduction versus catch-up withholding](https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html), Canada Revenue Agency
- [T4127 Payroll Deductions Formulas, 122nd edition (January 1, 2026)](https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf), Canada Revenue Agency
- [T4127 Chapter 8 rates, thresholds, claim codes and CPP/EI tables (CSV)](https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul.html), Canada Revenue Agency
- [T4032 Payroll Deductions Tables 2026 (monthly tables used as reference outputs)](https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables.html), Canada Revenue Agency
- [TP-1015.F-V (2026-01) Formulas for calculating source deductions and contributions](https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.F-V(2026-01).pdf), Revenu Québec
- [Low-Income Workers Tax Credit (LIFT), updated July 15, 2026](https://www.ontario.ca/page/low-income-workers-tax-credit), Ontario Ministry of Finance
- [Form ON428 Ontario Tax (order of the tax reduction, LIFT credit and Health Premium)](https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/ontario/5006-c.html), Canada Revenue Agency

## Australia (2026–27)

Revisado por última vez el 28 de septiembre de 2026. [Cómo se calcula](https://net-salary-world.com/en-au/methodology/)

- [Tax rates – Australian residents](https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents), Australian Taxation Office
- [Personal income tax: new tax cuts for every Australian taxpayer](https://www.ato.gov.au/about-ato/new-legislation/in-detail/individuals/personal-income-tax-new-tax-cuts-for-every-australian-taxpayer), Australian Taxation Office
- [Low income tax offset](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset), Australian Taxation Office
- [Medicare levy reduction for low-income earners](https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners), Australian Taxation Office
- [PAYG withholding Schedule 1 – Statement of formulas (payments from 1 July 2026)](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld), Australian Taxation Office
- [Medicare levy surcharge income, thresholds and rates](https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates), Australian Taxation Office
- [Study and training support loans rates and repayment thresholds](https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds), Australian Taxation Office
- [Super guarantee](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee), Australian Taxation Office
- [Maximum contribution base](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base), Australian Taxation Office
- [Standard deduction for work-related expenses](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/standard-deduction-for-work-related-expenses), Australian Taxation Office
- [Average Weekly Earnings, Australia, May 2026](https://www.abs.gov.au/statistics/labour/earnings-and-working-conditions/average-weekly-earnings-australia/latest-release), Australian Bureau of Statistics
- [Employee Earnings, August 2025](https://www.abs.gov.au/statistics/labour/earnings-and-working-conditions/employee-earnings/latest-release), Australian Bureau of Statistics
- [Annual Wage Review 2026](https://www.fairwork.gov.au/about-us/workplace-laws/annual-wage-review/annual-wage-review-2026), Fair Work Ombudsman
- [Taxing Wages 2025 country note: Australia](https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/04/taxing-wages-2025-country-notes_16d47563/australia_3140eb52/5fec2d40-en.pdf), OECD
- [Treasury Laws Amendment (Tax Reform No. 1) Act 2026, Schedule 4](https://www.legislation.gov.au/C2026A00049/asmade/2026-06-26/text/original/epub/OEBPS/document_1/document_1.html), Federal Register of Legislation
- [Act No. 58 of 2026, Schedule 5: Medicare low-income thresholds](https://www.legislation.gov.au/C2026A00058/asmade/2026-06-30/text/original/pdf), Federal Register of Legislation

## España (2026)

Revisado por última vez el 28 de septiembre de 2026. [Cómo se calcula](https://net-salary-world.com/es-es/metodologia/)

- [Retenciones: algoritmo de cálculo 2026](https://sede.agenciatributaria.gob.es/Sede/Retenciones.shtml), Agencia Tributaria
- [Algoritmo de cálculo del tipo de retención 2026](https://sede.agenciatributaria.gob.es/static_files/Sede/Programas_ayuda/Retenciones/2026/ALGORITMO_2026.pdf), Agencia Tributaria
- [Manual práctico IRPF 2025: reducción por obtención de rendimientos del trabajo](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c03-rendimientos-trabajo/rendimiento-neto-trabajo-integrar-base-imponible/fase-3-determinacion-rendimiento-neto-reducido.html), Agencia Tributaria
- [Real Decreto 142/2024 (límites excluyentes de retención)](https://www.boe.es/buscar/doc.php?id=BOE-A-2024-2249), BOE
- [El BOE publica el SMI para 2026 (1.221 euros)](https://www.sepe.es/HomeSepe/en/que-es-el-sepe/comunicacion-institucional/noticias/detalle-noticia?folder=%2FSEPE%2F2026%2FFebrero%2F&detail=boe-publica-smi-2026), SEPE
- [Ley 35/2006 del IRPF, artículos 57 y 58 (mínimos)](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764), BOE
- [Bases y tipos de cotización 2026 (Orden PJC/297/2026)](https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537), Seguridad Social
- [Algoritmo de cálculo del tipo de retención IRPF 2026 (aplicable a partir del 10 de septiembre de 2026)](https://sede.agenciatributaria.gob.es/static_files/Sede/Programas_ayuda/Retenciones/2026/Algoritmo%20Retenciones-2026_10sept.pdf), Agencia Tributaria
- [Disposición transitoria 42ª LGSS: cotización adicional de solidaridad](https://www.seg-social.es/descarga/es/DA42%20cotizacion%20adicional%20solidaridad), Seguridad Social