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Spain: The update of contribution bases for 2025 and other labor and social security measures have been re-approved

Spain - 

The law restores some of the labor and social security measures already provided for in Royal Decree-Law 9/2024 after its repeal on 22 January 2025.

Royal Decree-Law 1/2025, of 28 January, approving urgent measures in economic, transport and social security matters and to deal with situations of vulnerability, recovers labor and social security measures, including the following:

  • From 1 January 2025, the minimum contribution bases will be increased by the same percentage as the SMI increased by one sixth and the maximum bases will be set by applying the percentage laid down for the revaluation of pensions plus the percentage established in the thirty-eighth transitional provision of the General Social Security Act.
  • The contribution for the Intergenerational Equity Mechanism will be 0.80% (0.67% paid by the employer and 0.13% by the employee).
  • From 1 January 2025, the additional solidarity contribution referred to in Article 19 bis of the General Social Security Act shall apply.
  • It is established that the contribution exemptions regulated in the forty-fourth additional provision of the General Social Security Act (contribution benefits applicable to temporary redundancy plans and the RED Mechanism) will be conditional upon those affected remaining in employment for a minimum of six months and a maximum of two years following the end of the period of validity of the temporary redundancy plan.
  • In those companies benefiting from the direct aid provided for in the regulation, the increase in energy costs may not constitute objective grounds for dismissal until 31 December 2025. Failure to comply with this obligation will entail the reimbursement of the aid received. Likewise, companies that avail themselves of the measures to reduce working hours or suspend contracts regulated in article 47 of the Workers' Statute for reasons related to the invasion of Ukraine and that benefit from public support will not be able to use these reasons to make redundancies.

This rule enters into force on 30 January 2025, without prejudice to the fact that, among other measures, the updating of the contribution bases will produce economic effects as of 1 January 2025.