What changes in the 2026 contribution bases
| Concept | 2026 |
| Maximum monthly contribution base | €5,101.20 |
| General minimum contribution base | €1,424.40 |
| Common contingencies rate | 28.30% |
| MEI | 0.90% |
| Solidarity contribution (tier 1) | 1.15% |
| Solidarity contribution (tier 2) | 1.25% |
| Solidarity contribution (tier 3) | 1.46% |
| Additional contribution (contracts under 30 days) | €33.62 |
Within the General Social Security Scheme, the order introduces adjustments to both contribution bases and applicable rates, while maintaining the overall structure of the system, albeit with a progressive impact on labour costs.
Minimum contribution bases remain linked to the statutory minimum wage (SMI) and vary depending on the professional group, while the maximum base remains uniform, which may particularly affect certain salary levels.
Regarding rates, the general structure for common contingencies remains unchanged, complemented by an increase in the Intergenerational Equity Mechanism (MEI).
In addition, the additional solidarity contribution is further consolidated, applying to remuneration exceeding the maximum base, and the additional contribution for short-term temporary contracts is increased.
These aspects are detailed further in the tables below.
Contribution bases by professional group
| Group | Professional categories | Minimum base | Maximum base |
| 1 | Engineers and Graduates. Senior management not included in Art. 1.3.c) of the Workers’ Statute | €1,989.30/month | €5,101.20/month |
| 2 | Technical engineers, experts and qualified assistants | €1,649.70/month | €5,101.20/month |
| 3 | Administrative and workshop managers | €1,435.20/month | €5,101.20/month |
| 4 | Non-qualified assistants | €1,424.40/month | €5,101.20/month |
| 5 | Administrative officers | €1,424.40/month | €5,101.20/month |
| 6 | Subordinate staff | €1,424.40/month | €5,101.20/month |
| 7 | Administrative assistants | €1,424.40/month | €5,101.20/month |
| 8 | First- and second-grade workers | €47.48/day | €170.04/day |
| 9 | Third-grade workers and specialists | €47.48/day | €170.04/day |
| 10 | Labourers | €47.48/day | €170.04/day |
| 11 | Workers under 18 years of age, regardless of category | €47.48/day | €170.04/day |
Minimum bases are set according to contribution groups, while the maximum base remains uniform, which may be particularly relevant for companies with different professional categories and heterogeneous remuneration structures.
Applicable contribution rates in 2026
| Contribution | Total rate | Employer | Employee |
| Common contingencies | 28.30% | 23.60% | 4.70% |
| Occupational contingencies | Premium rates established in Additional Provision 61 of the General Social Security Act | Employer only | — |
| Intergenerational Equity Mechanism | 0.90% | 0.75% | 0.15% |
| Solidarity contribution: €5,101.21–€5,611.32 | 1.15% | 0.96% | 0.19% |
| Solidarity contribution: €5,611.33–€7,651.80 | 1.25% | 1.04% | 0.21% |
| Solidarity contribution: over €7,651.80 | 1.46% | 1.22% | 0.24% |
| Overtime (force majeure) | 14.00% | 12.00% | 2.00% |
| Other overtime | 28.30% | 23.60% | 4.70% |
| Unemployment (fixed-term contracts) | 7.05% | 5.50% | 1.55% |
| Vocational training | 0.70% | 0.60% | 0.10% |
| FOGASA | 0.20% | 0.20% | — |
In addition to the general contribution rate, particular attention should be paid to the increase in the MEI and the progressive application of the solidarity contribution, especially for remuneration exceeding the maximum base.
How the 2026 contribution bases affect companies
Beyond the figures, these changes have a direct impact on companies’ labour management.
In practice, companies should consider:
- the increase in labour costs, particularly for salaries close to or above the maximum base;
- the growing impact of the MEI, which continues to rise progressively;
- the application of the solidarity contribution to higher remuneration;
- the higher cost associated with short-term temporary contracts.
In addition, the timing of the regulation is particularly relevant: its late publication requires many companies to review contributions already made since January and, where applicable, regularise any differences.
What to review following the 2026 contribution order
Before the next filings, it is advisable to review:
- the correct application of minimum and maximum bases;
- the impact of the MEI on payroll;
- the potential application of the solidarity contribution;
- any differences in contributions since January;
- temporary contracts under 30 days;
- the CNAE classification reported to Social Security, due to its impact on occupational contingencies.
In many cases, errors do not arise from regulatory complexity, but from a failure to properly update contribution parameters.
Impact on labour costs and payroll management
The 2026 contribution order is not merely a technical update. It may have a significant impact on labour costs, payroll management, and the correct payment of Social Security contributions.
In this context, a proper review helps not only to avoid issues, but also to ensure that companies are applying the regulations correctly from the start of the year, particularly in a year marked by the retroactive effect of the regulation.
At LEIALTA, we support companies in managing their labour and Social Security obligations, with a practical approach focused on preventing risks and ensuring the correct application of contribution regulations, payroll and labour management.
