Labor Updates That Will Shape 2026

The year 2026 arrives with significant changes in the labor field, some already consolidated and others pending approval, with a special focus on occupational safety and health, officially declared by the Government as a priority for this year. Knowing these updates will allow companies and employees to plan and adapt their internal procedures, avoiding penalties and ensuring a safe and efficient work environment. If you are not yet familiar with the labor reform that defined 2025, also check the main labor updates consolidated in 2025.

Important: this publication is for informational purposes only. Some of the measures described are in the project, negotiation, or pending final approval stage, so their content and implementation dates may change. It is recommended to consult the latest status of the regulations and seek professional advice before making any business decisions.

Occupational Safety and Health: Top Priority in 2026

The Government has declared 2026 as the year of occupational safety and health, aiming to advance a culture of prevention. Workplace accidents remain a challenge: in 2024, 796 people died at their workplace or on the way to it.

Key challenges include psychosocial risks, lack of effective gender equality, aging of the active workforce, and risks derived from climate change. The 2026-2027 Strategic Plan of the Labor Inspectorate will focus on strengthening oversight of risk prevention, training contracts, telework, and time-tracking systems.

Minimum Interprofessional Wage (SMI) Increases

Although the official percentage is still pending, unions propose an SMI increase of 7.5%, which would set the monthly salary at 1,273 euros gross in 14 payments, generating an estimated additional cost of 1,750 euros per employee per year for companies.

The Ministry of Labor also seeks that this increase cannot be offset or compensated by other salary supplements and that the income tax exemption for SMI recipients is maintained.

These measures are not yet approved and will depend on the final agreement in social dialogue and their official publication.

Social Security Contributions

Intergenerational Equity Mechanism (MEI)

Measure already approved and in force within the established progressive schedule:

• It will rise to 0.9% in 2026, split between employer (0.75%) and employee (0.15%).
• Contributions will continue to increase progressively until 2029, ensuring the sustainability of the system.

Additional Solidarity Contribution

• Measure already regulated, applicable to salaries exceeding the maximum contribution base in three progressive bands:
  • 1.15% up to 10% above the maximum base
  • 1.25% between 10% and 50% above
  • 1.46% above 50%
• This measure strengthens the pension system and is established as a permanent mechanism.

Self-Employed Contributions

• Increases of 1% to 2.5% are expected, depending on income level.
• Adjustments will apply to higher income brackets to ensure system sustainability.
• The exact amounts will need to be confirmed through regulatory norms.

 

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Leaves and Work-Life Balance

Extension of Parental Leave

• Extended to 19 weeks per parent, fully applied in 2026.
• Requires companies to update internal procedures, absence communication, and substitution policies.
• Men will have access to the gender gap allowance under the same conditions as women.

Partial, Active, and Deferred Retirement

• The partial and active retirement options remain, with greater compatibility options between pension and work.
• Incentives for delayed retirement are extended, increasing the pension percentage with continued professional activity.

Training Contracts and Intern Statute

• Training and internship contracts limited in number based on company size (from 3% to 20% of staff).
• New Intern Statute, pending final approval, which will clearly define what constitutes a training internship and limit its use as a replacement for regular positions.
• Companies will need to review internship programs, mentoring, and associated documentation.

Time-Tracking and Digitalization

• The digital time-tracking system will be mandatory for all companies, accessible to the Labor Inspectorate and employee representatives.
• Penalties of up to 500 euros are expected for non-compliance.
• Companies must immediately adapt their payroll and work-hour control systems.
• The new law on time-tracking is expected to be published in the first half of 2026.

Occupational Risk Prevention (PRL)

• Inspectorate activities are expected to be strengthened, especially in domestic employment, telework, and small companies.
• Companies must carry out risk assessments, action protocols, and preventive measures.
• The priority in 2026 will be anticipating emerging risks, including climate events and psychosocial hazards.

Strategic Plan of the Labor Inspectorate

• Pending official publication, but announced focus areas: temporary and training contracts, time-tracking, telework, and risk prevention.
• More specific and digitalized campaigns, especially for SMEs.
• Goal: ensure regulatory compliance and legal certainty.

How to Prepare Your Company for 2026

• Review internal procedures, payroll, and contracts.
• Adapt work-life balance and parental leave policies.
• Implement digital time-tracking and maintain up-to-date risk control.
• Plan the management of internships according to the new regulatory framework.
• Monitor the final approval of pending measures, such as the Intern Statute.

Complying with these obligations avoids penalties, strengthens workplace safety, and ensures more efficient human resource management. Our Expert Labor Support team can advise you on contracts, time-tracking, and risk prevention to help you comply with regulations and optimize your internal processes.