Feb 23, 2026 1 min read

Spain: Social Security Rates and Professional Contingency Cotización Changes

Spanish authorities have promulgated changes to Social Security contribution tariffs, including new premiums for professional contingencies, and modified pluriactivity reimbursement thresholds under the revised General Social Security Law and associated decrees effective 2026. Employers failing to communicate updated CNAE 2025 codes may face application of higher tariff rates.

Effective Date

Published

Impact

  • Payroll must compute Social Security contributions using new premium codes, and increased thresholds affect employer cost calculations.

Payroll action

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