Spain: Order on social security contributions in Spain for 2026 has been published

Order PJC/297/2026, of March 30, 2026, implementing the statutory provisions on social security, unemployment benefit, business income protection, wage guarantee fund and occupational training contributions for 2026 was published in the Official State Gazette on March 31, 2026, and is effective retroactively to January 1, 2026.

The upper and lower limits for contribution bases for fiscal year 2026 have been set as follows:

• The upper limit amounts to €5,101.20 per month.
• The lower limit amounts to the minimum wage in effect from time to time, increased by a sixth, although it cannot go below €1.424,40, unless expressly provided otherwise.

In particular, the maximum and minimum contribution bases for nonoccupational contingencies under the general regime for each occupational category are as follows:

The contribution rates for nonoccupational contingencies under the general social security system will remain the same as to date, and the additional contribution in respect of the intergenerational fairness mechanism and the additional solidarity contribution rate have been increased: 

Unemployment benefit contributions in respect of substitution contracts and existing relief contracts are subject to a reduced 7.05% rate (5.50% payable by the employer and 1.55% payable by the employee).

The order also sets the minimum and maximum contribution bases, as well as the contribution rates, for categories of employees included in the general regime with specific characteristics and for the special social security regimes (salaried agricultural workers, maritime workers, performers, bullfighting professionals, domestic workers, tasks involved in handling and packing fresh tomatoes, among others).

The contribution bases for self-employed workers are calculated on their net income and the maximum base for the top brackets (11 and 12) also amounts to €5,101.20 per month.

Additionally, the amounts relating to certain specific circumstances have been updated, including temporary contracts for a short term, training and apprenticeship contracts and on-the-job training contracts, and external work experience or academic placement contracts included in training programs.

The order refers to a new contribution table applicable to occupational accidents and diseases which was approved by Royal Decree-Law 3/2026 and is set out in additional provision sixty-one of the General Social Security Law.

Transitional provision one sets out the time periods for payment of any contribution deficiencies that may have arisen from application of the order. Those relating to contributions made through the direct assessment system which were assessed on or after February 1, 2026 may be paid without a surcharge until the last day of the month following the month in which the Social Security General Treasury gives notification of the update of assessments of the contribution amounts concerned.