Jan 27, 2026 1 min read

Spain: 2026 Social Security Contribution Ceiling and Related Contribution Items (Noticias RED, Boletín 13/2025)

Noticias RED summarises RDL 16/2025 measures for 2026. It sets the maximum contribution base cap at EUR 5,101.20 per month. It also states the 2026 MEI rate is 0.90 points (0.75 employer, 0.15 employee). It introduces additional “solidarity” contribution rates from 1 Jan 2026 on pay above the cap with tiered rates and employer employee splits.

Effective Date

Published

Impact

  • Affects social security contribution calculations for higher earners. Adds additional contribution logic above the maximum base. Updates employer and employee statutory cost.

Payroll action

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