Spanish Social Security Contributions in 2026: Bases, Rates and Controls
The official 2026 references for payroll review: minimum wage, maximum base, MEI, solidarity charge and variable items.
Order PJC/297/2026 sets out Spain's 2026 Social Security contribution bases and rates. There is no single percentage that converts gross salary into employer cost: the base, contract, unemployment rate, occupational risk, incentives, pay above the maximum base and special situations all matter.
General 2026 references
- Minimum wage: EUR 1,221 per month and EUR 17,094 per year for full-time work, without prejudice to a higher collective-agreement salary.
- Maximum base: EUR 5,101.20 per month in the general cases governed by the Order.
- Common contingencies: 28.30%, generally split 23.60% employer and 4.70% employee.
- MEI: 0.90%, split 0.75 points employer and 0.15 employee. This is higher than the 0.80% rate for 2025.
- Solidarity charge: applies in bands to remuneration above the maximum base; total 2026 rates are 1.15%, 1.25% and 1.46%.
Items that cannot come from a generic template
Unemployment contributions depend in part on the contract. FOGASA and vocational training have separate rates and allocation. Occupational contingencies follow the tariff for the relevant activity or occupation. Overtime, multiple employment, part-time work, artists, training and other regimes have specific rules.
Payroll review
- Collective agreement, professional group, hours, salary and pay classification.
- Common and occupational contribution bases, including applicable floors and cap.
- Contract and rates for unemployment, FOGASA, training, MEI and occupational accidents.
- Solidarity bands where remuneration exceeds the maximum base.
- Prior-period differences and corrective settlements where required.
Avoid two common errors
First, the statutory minimum wage is not necessarily the employee's applicable minimum; a collective agreement may require more. Second, multiplying gross pay by a flat percentage is only a rough budget, not an individual, dated payroll calculation.
NRRO can review an identified employer's employment and payroll setup and document any required corrections.
Official sources
Reviewed on 26 August 2026. Final figures depend on the employee, contract, collective agreement and regime.
Practical next step
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