Contribution 2026: final approval of the new framework

After months of regulatory uncertainty, the contribution framework for 2026 has now been fully defined. The publication of Order PJC/297/2026, of March 30, clears up the remaining doubts regarding bases, contributions, and applicable rates, and requires a review of certain references that have now become outdated.

If you manage payroll, are self-employed, or are responsible for your company’s labor matters, these changes are relevant to you. Below, we analyze how the contribution framework for 2026 is ultimately structured and what effects the delay in its approval has had, especially regarding minimum contribution bases.

1. New Minimum Wage (SMI) 2026

One of the most relevant points of the new framework is the update of the Minimum Interprofessional Wage (SMI) for 2026. Royal Decree 126/2026, of February 18, sets it at €40.70 per day, €1,221 per month, and €17,094 gross annually in 14 payments, with retroactive effect from January 1, 2026.

This figure is not only relevant from a salary perspective. The SMI also acts as a direct reference for various contribution parameters, with practical implications for both companies and self-employed workers.

2. Maximum and minimum contribution bases

Another key aspect of the new contribution framework for 2026 is the update of maximum and minimum bases. The maximum contribution base is set at €5,101.20 per month, compared to €4,909.50 in 2025, effective from January 1, 2026.

This increase directly impacts the contributions of higher-paid employees and other contributions linked to upper salary brackets.

Regarding minimum bases, Order PJC/297/2026 confirms their update effective January 1, 2026, and establishes that, in the applicable contribution groups, they are automatically set at the current SMI for 2026 increased by one sixth.

2.1 What does this mean for your company?

This is probably one of the most sensitive aspects of the update. The final approval of the contribution framework after the financial year had already begun has required revising calculations and references that many companies had already been applying since the beginning of the year.

The effect has been particularly significant regarding minimum contribution bases, due to their direct impact on payroll preparation and on settlements for the first months of the year.

In this context, it is advisable to carefully review first-quarter settlements to identify potential differences and avoid future issues.

In this regard, at navarro we recommend:

• Reviewing payrolls for March 2026, as in many cases they were calculated using previous references before the final order was published.
• Identifying and regularizing any contribution differences arising from the updated bases.
• Detecting any specific issues that may affect settlements.

2.2 Corporate self-employed workers

The Order also confirms a relevant issue within the RETA system: the minimum contribution base for corporate self-employed workers and collaborating family members cannot be lower than €1,424.40 per month.

This represents a significant increase, which may result in a higher monthly contribution, around €134 more. Although lower bases may be maintained during the year in certain cases, subsequent regularization may lead to additional payments. Therefore, it is advisable to assess whether adjusting the base during the year is appropriate.

3. The MEI remains in place

Alongside contribution bases, another element that continues to affect labor costs is the Intergenerational Equity Mechanism (MEI), which in 2026 continues to apply to the common contingencies base.

The rate remains at 0.90%, shared between employer and employee. Although it introduces no changes compared to the previous year, it still represents an additional cost to consider in business planning.

4. Solidarity contribution

The additional solidarity contribution continues to apply to earnings that exceed the maximum contribution base.

This year, rates also increase and are set at 1.15%, 1.25%, and 1.46%, depending on the excess bracket above that base. Its impact is concentrated on higher earnings and adds complexity to payroll and labor cost calculations.

5. CNAE: new work accident tariff

Order PJC/297/2026 introduces a new premium rate schedule applicable to contributions for work accidents and occupational diseases, adapted to the new CNAE-2025 and introduced by Royal Decree-Law 3/2026.

In practice, this update requires reviewing that each company’s activity classification, as well as the relevant specific occupations, are correctly identified, as the applicable contribution rate for professional contingencies depends on this.

What about you? Do you know how to apply these changes to your situation?

Knowing the regulation is important, but what really matters is understanding how it affects you in practice and acting accordingly.

If you have not yet reviewed the impact of these developments on your company or your contributions as a self-employed worker and have questions about how to address it, contact us using the form below.

Having specialized advice can help you avoid errors, anticipate potential adjustments, and make decisions with greater confidence.