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

• 1 Jan 2026

Published

• Cuatrecasas analysis of official instruments (Real Decreto and TGSS authorizations)

Payroll action

• Update Spanish Social Security contribution tables, verify CNAE classification reporting, and adjust cotización logic accordingly.

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