Statutory and legislative payroll changes in Spain, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Base máxima €5,101.20; MEI rate 0.90%
Effective 1 Jan 2026
For 2026 the maximum contribution base (base máxima de cotización) is €5,101.20 a month. The Mecanismo de Equidad Intergeneracional (MEI) contribution from 1 January 2026 is 0.9% of the common-contingencies base, of which 0.75% is paid by the employer and 0.15% by the employee.
For the employer
- Update payroll with the 2026 base máxima of €5,101.20 and the 0.75% employer MEI share.
For the employee
- Employees pay 0.15% MEI on their common-contingencies base.
In practice: At a €5,101.20 monthly base, MEI is €45.91 (employer €38.26, employee €7.65).
Source: Seguridad Social - Bases y tipos de cotización 2026 · Last verified 1 October 2026
SMI rises 3.1% to €1,221 a month, applied retroactively to January
Effective 1 Jan 2026 (retroactive)
The SMI rises 3.1% for 2026 to €1,221 gross a month across 14 payments (€17,094 a year, +€37 a month), agreed with the unions CCOO and UGT and applied retroactively from 1 January 2026. Pay at the SMI is not subject to IRPF.
For the employer
- Raise any employee paid at or near the old SMI to at least €1,221/month (14 payments), and process the retroactive top-up back to 1 January 2026 if not already applied.
- Confirm payroll software correctly exempts SMI-level pay from IRPF withholding.
For the employee
- Workers on the SMI receive a retroactive top-up alongside the ongoing increase, and remain exempt from income tax at that pay level.
Source: El Derecho - Real Decreto, salario mínimo interprofesional 2026 · Last verified 1 October 2026
TGSS reverses itself: notice-in-lieu pay now subject to social security contributions
Criterion change: 14 Jul 2026
The Tesorería General de la Seguridad Social (TGSS) reversed its own prior criterion: amounts paid to an employee for an employer's failure to give notice on an objective dismissal (Article 53 ET) must now be included in the social security contribution base, where they were previously excluded. Employers who paid notice-in-lieu under the old criterion need to file a complementary settlement using CRA code 0054.
For the employer
- Include notice-in-lieu payments on objective dismissals in the contribution base going forward.
- File a complementary settlement (CRA code 0054) for any notice-in-lieu payments made under the old, excluded criterion.
For the employee
- Notice-in-lieu payments on an objective dismissal are now included in the social security contribution base.
Source: Iberley - BNR 8/2026: cambios en la cotización por falta de preaviso · Last verified 1 October 2026