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Jan 15, 2024 1 min read

Spain – Changes in social security contributions for 2024

Changes in social security contribution

Effective from 1 January 2024, the maximum contribution base has been increased from EUR 4,495.5 to EUR 4,720.5 per month. The minimum contribution base will continue to be EUR 1,260.00 per month until publication of SMI 2024.

Professional Group Job Category Minimum Base (EUR) Maximum Base (EUR)
1 Engineers and Graduates 1,759.50 (p/month) 4,720.50 (p/month)
2 Technical Engineers, Experts, and Qualified Assistants 1,459.20 (p/month) 4,720.50 (p/month)
3 Administrative and Workshop Managers 1,269.30 (p/month) 4,720.50 (p/month)
4 Non-Degree Assistants 1,260.00 (p/month) 4,720.50 (p/month)
5 Administrative Officers 1,260.00 (p/month) 4,720.50 (p/month)
6 Subordinates 1,260.00 (p/month) 4,720.50 (p/month)
7 Administrative Assistants 1,260.00 (p/month) 4,720.50 (p/month)
8 First and Second-level Officers 42.00 (p/day) 4,720.50 (p/month)
9 Third-level Officers and Specialists 42.00 (p/day) 4,720.50 (p/month)
10 Peons – Laborers 42.00 (p/day) 4,720.50 (p/month)
11 Workers under 18 years old irrespective of their professional category 42.00 (p/day) 4,720.50 (p/month)

Rates for the Intergenerational Equity Mechanism (MEI) contribution is also amended.

Contribution by Rate (2024) (%) Rate (2023) (%)
Employer 0.58 0.5
Employee 0.12 0.1

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change

Also read: Employer of Record (EOR) Spain | PEO Spain | Payroll in Spain

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