2026 Social Security Contribution Order: What Changes and How It Affects Companies and the Self-Employed
The new Social Security contribution order is now in force with retroactive effect from January. We analyze its key points and what companies need to do now.
07/04/2026
📝- Index
The publication in the Official State Gazette (BOE) of Order PJC/297/2026, of March 30 marks a new milestone in Social Security contributions. This regulation has been highly anticipated by companies, advisory firms and professionals, as it establishes the contribution bases and rates applicable in 2026.
However, its approval at the end of March —with effect from January 1— has generated an immediate impact: many companies will have to review and adjust the contributions already made during the first quarter.
Below, we analyze what changes, who is affected and how to respond.
Updated contribution bases for 2026
The order sets the contribution limits for this year, with one of the most relevant points being:
- Maximum contribution base: €5,101.20 per month.
- Minimum base: linked to the minimum wage (SMI), with a minimum of €1,424.40 per month.
| Contribution group | Professional categories | Minimum bases Euros/month | Maximum bases Euros/month |
| 1 | Engineers and Graduates. Senior management staff not included in article 1.3.c) of the Workers’ Statute. | 1,989.30 | 5,101.20 |
| 2 | Technical Engineers, Experts and Qualified Assistants. | 1,649.70 | 5,101.20 |
| 3 | Administrative and Workshop Managers. | 1,435.20 | 5,101.20 |
| 4 | Non-qualified Assistants. | 1,424.40 | 5,101.20 |
| 5 | Administrative Officers. | 1,424.40 | 5,101.20 |
| 6 | Subordinates. | 1,424.40 | 5,101.20 |
| 7 | Administrative Assistants. | 1,424.40 | 5,101.20 |
| 8-11 | Skilled workers, laborers and workers under 18 years old. | 47.48 | 170.04 |
These bases directly affect the calculation of Social Security contributions in the General Regime, impacting: companies’ labor costs, employee payroll and self-employed contributions.
Immediate impact: regularization of contributions and payroll
One of the most relevant —and problematic— aspects is the retroactive effect of the regulation. Although the order was published on March 31, its effects apply from January 1, 2026. This means that:
- Contributions already paid for January and February must be adjusted.
- Social Security will regularize them automatically.
- Any differences may be paid without surcharge within the established deadlines.
However, there is a critical point for companies: March contributions must be adapted immediately, with no transition period. This has forced many companies and advisory firms to:
- Review contribution calculations.
- Adjust payroll.
- Submit complementary settlements.
In practice, this represents an increase in administrative workload at a key moment of the financial year.
New obligations and relevant contribution changes
Beyond the bases, the order introduces or updates several elements that should be taken into account:
Additional contributions and new surcharges
- Increase of the MEI to 0.90%.
- New structure for the solidarity contribution based on salary brackets.
Short-term contracts
- The penalty for contracts shorter than 30 days remains in place.
- In 2026, the additional contribution amounts to €33.62 per contract.
Training contracts and internships
- Fixed contribution rates are established for training contracts.
- For unpaid internships, a reduced contribution with bonuses remains in place.
Autonomous workers: contributions linked to income
In the case of self-employed workers, the system remains linked to net income, with some key aspects:
- The maximum base aligns with the General Regime (€5,101.20).
- Greater control is reinforced over minimum bases for groups such as corporate self-employed workers and collaborating family members.
In addition, specific procedures are enabled to adjust the contribution base, particularly for higher brackets.
Special regimes and specific groups
The order also updates the rules for different groups, including:
- Special Agricultural System.
- Household employees.
- Artists and bullfighting professionals.
- Members of cooperatives.
In these cases, specific bases, rates and rules are introduced, requiring an individualized review depending on the type of activity.
What companies should do now
In this scenario, it is essential to act quickly and strategically. Some practical recommendations include:
Review first-quarter contributions
Although part of the process will be automatic, it is important to verify:
- Applied bases.
- Possible differences.
- Impact on labor costs.
Adapt payroll from March onwards
The new regulation is already applicable, so it is advisable to:
- Adjust payroll systems.
- Verify parameter settings.
- Avoid errors in future settlements.
Avoid duplicate regularizations
The Treasury itself has recommended not submitting complementary settlements until the data has been updated, in order to avoid inconsistencies.
How we can help
Order PJC/297/2026 confirms a clear trend: greater control over contributions and greater technical complexity in their management.
Although changes in bases and rates are relevant, the real impact lies in the practical management and companies’ ability to adapt to new requirements, especially when regulations come into force with retroactive effect.
In this context, at Adlanter we help companies and groups manage their labor obligations and Social Security obligations safely and efficiently.
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