Executive summary
The monthly ETT fee for a CE driver equals the driver's real labour cost plus a management margin of 18–28%. For a driver on €2,200/month gross salary, the total ETT invoice typically lands at €3,400–€3,750/month (before VAT). Accurate calculation requires four inputs: agreed gross salary, employer Social Security contribution, per diems, and the ETT management margin. This guide walks through each component step by step.
How is the monthly ETT fee for driver staff-leasing calculated and structured?
Under Ley 14/1994, of 1 June, on Empresas de Trabajo Temporal (consolidated text at BOE.es), the ETT is the formal employer of the seconded driver. The ETT carries all employment, payroll and Social Security obligations. The client company (empresa usuaria) pays a monthly service fee — the ETT invoice — covering all those costs plus the agency's management margin. Article 12 of Ley 14/1994 establishes the principle of equal remuneration: the seconded worker is entitled to receive, as a minimum, the total pay set for the position under the collective agreement applicable to the client company — not the ETT's own (potentially lower) agreement. This statutory pay parity sets the floor of the ETT fee and prevents wage arbitrage at the worker's expense.
ETT fee structure (component breakdown):
| Component | What it covers | Regulatory basis |
|---|---|---|
| Driver's gross salary | Base per collective agreement + supplements (per diems, activity, seniority) | Sector convenio colectivo |
| Employer SS (~31–33% of gross) | Common contingencies, unemployment, FOGASA, vocational training, AT/EP | RDL 8/2015 LGSS, Art. 153–156 (BOE.es) |
| Per diems (pass-through) | Tax-exempt daily road allowance within regulatory limit | IRPF Reglamento (RD 439/2007) |
| Structure and management | Selection, payroll admin, document management, insurance | Ley 14/1994, Art. 12 |
| ETT commercial margin | 18–28% on total labour cost | Market rate |
| Invoiced fee (VAT excluded) | Sum of all the above | — |
IRPF withholding is deducted from the driver's net pay; it does not increase the client's cost. It appears in this table for cash-flow clarity only.
How do you calculate the monthly staff-leasing cost step by step with real figures?
The worked example below uses a standard CE driver profile: 3–5 years' experience, domestic routes, no ADR or international supplements. All Social Security rates follow the general regime under RDL 8/2015 (Ley General de la Seguridad Social), Articles 153–156 (BOE.es).
Driver data:
- Monthly gross salary: €2,200
- Extraordinary payments: prorated into monthly gross
- Estimated per diems: €600/month (180 days/year × €26.67/day, within the IRPF-exempt limit under RD 439/2007)
- Collective agreement: Road Freight Transport, provincial scope Alicante
Step 1 — Employer Social Security on cotisable gross (per diems within limits excluded):
| SS contribution item | Rate | Monthly amount |
|---|---|---|
| Common contingencies | 23.60% | €519 |
| Unemployment | 5.50% | €121 |
| FOGASA | 0.20% | €4.40 |
| Vocational Training | 0.60% | €13.20 |
| AT/EP (CNAE 4941, road transport) | 3.30% | €72.60 |
| Total employer SS | ~33.20% | €730 |
Source: Ministerio de Trabajo y Economía Social (MITES.gob.es); CNAE 4941 AT/EP tariff per RD 1122/2007.
Step 2 — Total monthly labour cost and resulting ETT fee:
| Item | Monthly amount |
|---|---|
| Gross salary | €2,200 |
| Employer SS | €730 |
| Per diems (pass-through) | €600 |
| Total labour cost | €3,530 |
ETT margin applied to labour cost (excluding per diems):
| Scenario | Margin on €2,930 | Monthly invoiced fee (incl. per diems) |
|---|---|---|
| Low margin (high volume, simple EU profile) | 18% → +€527 | ~€3,460 |
| Mid margin (standard profile) | 22% → +€645 | ~€3,575 |
| High margin (scarce profile, complex documentation) | 28% → +€820 | ~€3,750 |
Per diems are invoiced as a pass-through with no additional margin applied. Always request an itemised breakdown from any ETT.
Estimated total monthly fee: €3,400–€3,750/month (before VAT). Add 21% VAT if your business does not have full deduction rights.
What is the maximum duration of an ETT assignment, and what happens when it expires?
Under Ley 14/1994, Article 6 (consolidated text at BOE.es), a single ETT supply contract (contrato de puesta a disposición) may last up to 6 months, extendable to 12 months within any 18 consecutive months. Once the 12-month ceiling is reached, the worker acquires permanent-employee status directly with the client company by operation of law. This makes staff-leasing most efficient as a bridge model: it provides immediate flexibility while the client evaluates the driver's fit before committing to a permanent hire. In practice, ETT providers in the transport sector typically require a minimum contractual commitment of 3 months for non-EU driver profiles (UA/KZ/MD) to cover the upfront documentation and onboarding costs associated with those candidates.
What hidden costs of direct hire does staff-leasing eliminate?
Staff-leasing transfers five significant cost categories from the client to the ETT.
1. Vacancy and replacement cost When an in-house driver goes on sick leave or resigns, finding a replacement in the transport sector typically takes 3–6 weeks. Under staff-leasing, the ETT is contractually obliged to provide a working replacement at no additional fee.
2. Recruitment and selection cost Sourcing a qualified CE driver (valid CAP, CE licence, verifiable experience) costs an estimated €1,500–€3,000 if outsourced. Under staff-leasing, this cost is absorbed within the ETT's management margin.
3. Non-EU driver document management For drivers from Ukraine, Kazakhstan or Moldova, managing work permits, the DGT licence exchange and CAP monitoring involves significant administrative hours. DriversHub manages these procedures at no additional charge under the staff-leasing model. Details at /en/for-companies/.
4. Contract termination liability The supply contract between the client and the ETT can be terminated with the agreed notice period (typically 30 days) with no termination indemnity. Under direct employment, terminating a permanent contract triggers 20 days' salary per year worked, capped at 12 months' salary (Estatuto de los Trabajadores, Article 56).
5. Payroll administration cost An external payroll service charges €50–€80/month per employee for payroll processing, Social Security registrations and IRPF settlements. For five in-house drivers: €3,000–€4,800/year in pure administrative cost.
For a full explanation of the ETT legal framework, see our complete guide on what ETT means for CE drivers.
For a direct comparison of both models against your specific variables, see Direct hire vs staff-leasing for truck drivers.
What factors influence the ETT margin and how do they affect the final fee?
The 18–28% management margin is not fixed — it responds to six concrete variables. The margin decreases with: volume (five or more drivers justifies 15–18%), simple EU driver profiles with documentation in order, contracts of 12 months or more, and drivers available immediately from the ETT's own pool. It increases with: non-EU profiles requiring complex documentation management (KZ, MD pending DGT licence exchange), short-term or irregular scheduling, ADR or heavy-tonnage requirements, and the absence of an in-house driver pool (selection cost is then passed through).
For drivers sourced from the DriversHub pool — 100+ active UA/KZ/MD candidates — the selection cost is zero, enabling margins at the lower end of the range for available profiles. Full service detail at /en/services/staff-leasing/.
Request an itemised quote at /en/contact/.
Conclusion
The real monthly cost of driver staff-leasing equals gross salary + employer SS (~33%, per RDL 8/2015 LGSS) + per diems + ETT management margin (18–28% on labour cost under Ley 14/1994). For a CE driver on €2,200/month gross, the total fee lands at €3,400–€3,750/month before VAT. Correctly compared against direct employment — including management overhead, replacement and termination costs — this figure reflects the genuine economic value of the staff-leasing model for transport companies.
To receive an itemised quote for the driver profile you need, contact the DriversHub team — staff-leasing services.