Spain: Labor measures from the repealed Royal Decree‑Law 16/2025 are reinstated in connection with contributions, the rate for occupational accidents and illnesses and restrictions on dismissal

Real Decree-Law 2/2026: "social shield" measures and restrictions on dismissal

The Official State Gazette has published Royal Decree-Law 2/2026, of February 3, 2026, adopting urgent measures to address social vulnerability, in tax matters and relating to the resources of territorial financing systems. In the area of employment, companies that receive certain direct aid under the law — such as those affected by the DANA extreme weather event — are prohibited from using increases in energy costs as a basis to justify objective dismissals until December 31, 2026 and must repay the aid received if they breach this rule.

Similarly, any companies which elect reduced working hours or suspension of contract measures under article 47 of the Workers’ Statute on grounds relating to the invasion of Ukraine and which receive government support cannot assert these grounds to lay off employees.

Royal Decree-Law 3/2026: social security contributions

The Official State Gazette of February 4 has also published Royal Decree-Law 3/2026, for the revaluation of public pensions and other urgent social security measures, which reinstates the contribution measures already envisaged in repealed Royal Decree-Law 16/2025:

• Starting on January 1, 2026, the minimum contribution bases will increase automatically in the same percentage as the national minimum wage plus by one sixth, and the cap on contribution bases has been set at €5,101.20 a month.
• From January 1, 2026, the contribution relating to the Intergenerational Fairness Mechanism (MEI) will be 0.90% (0.75 % payable by the company and 0.15% payable by the worker).
• The additional solidarity contribution envisaged in article 19 bis of the General Social Security Law, will apply, with rates amounting to 1.15%, 1.25% and 1.46% in three tranches on compensation that exceeds the contribution cap.
• A new statutory employer contribution rate for occupational accidents and occupational illnesses has been included in the General Social Security Law, linked to the new 2025 National Classification of Economic Activities (CNAE-2025), with rules to determine the rate based on the primary activity and specific occupations.
• Starting on January 1, 2026, any obliged parties who have not notified the Social Security General Treasury of the new CNAE-2025 code within the term provided in Royal Decree 10/2025 will be charged the highest of the rates applicable to all CNAE-2025 codes that have a match in the CNAE-2009 code. The notices made by those parties on or after January 1, 2026 will start to take effect in the settlement period immediately after the month in which the CNAE-2025 code is notified, without retroactive effect.

The law will come into force on February 4, 2026, although the provisions on contribution bases, MEI and the additional solidarity contribution will have economic effects starting on January 1, 2026.