Refund of Social Security contributions for multiple employment under the Special Self-Employed Workers’ Scheme (RETA) in 2026

Multiple employment under RETA: an opportunity for a refund in 2026

Self-employed workers who combine their self-employed activity with salaried employment —a situation known as multiple employment— may contribute simultaneously to two different Social Security schemes.
When the sum of these contributions exceeds certain thresholds, the regulations provide for the refund of part of the contributions paid.

For the 2026 tax year, the rules maintain the framework applied in previous years, although they introduce two key developments:

• The update of the financial threshold that gives entitlement to the refund.
• The automatic refund by the General Treasury of the Social Security (TGSS).

Who is entitled to the refund of contributions for multiple employment in 2026?

Self-employed workers who, during 2026:

• Are registered with RETA.
• Simultaneously carry out salaried employment.
• Have contributed for common contingencies both under RETA and under the scheme corresponding to their salaried employment.

In these cases, all contributions made for common contingencies are taken into account:

• The self-employed worker’s own contributions under RETA.
• Employer contributions.
• The worker’s contributions under the general scheme (or any other applicable scheme).

 

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New contribution threshold in 2026

For the 2026 tax year, entitlement to a refund arises when the total amount of contributions for common contingencies exceeds €17,323.68 per year.

This amount represents an update of the threshold compared with the previous year and is the key element in calculating the refund.

How much is refunded? Refund amount

If the established threshold is exceeded, the worker is entitled to:

• 50% of the excess over €17,323.68.
• Subject to a maximum limit: the refund may not exceed 50% of the contributions paid under RETA for common contingencies.

This double cap protects the balance of the system and prevents refunds that exceed the amount contributed as a self-employed worker.

Automatic refund by the TGSS: the key new development

One of the most significant improvements introduced by Ministerial Order PJC/297/2026 (art. 18.8, Official State Gazette of 31 March 2026) is that the refund will be made automatically.

This means that, as a general rule:

• The self-employed worker will not have to submit an application.
• The TGSS will automatically calculate the excess following the annual regularisation.
• The corresponding amount will be paid directly to the individual concerned.

Deadline for receiving the refund

According to article 308.1.c of the General Social Security Act, the TGSS has a maximum period of 4 months from the legal regularisation to make the refund.

However, this period may be extended when:

• There are specific contribution circumstances that prevent immediate calculation.
• The worker is required to provide additional information.

In these cases, the refund will be made once the required information has been completed.

Practical recommendations for self-employed workers in multiple employment

Although the refund is automatic, it is advisable to:

• Check that the contributions have been correctly allocated under both schemes.
• Verify your personal and bank details with the TGSS.
• Assess whether the multiple employment arrangement is the most efficient option from a labour and tax perspective.

Proper planning can make a real difference to the self-employed worker’s annual financial burden.

Do you have questions about your contributions or refund in 2026?

At Adlanter, we help self-employed workers and companies correctly interpret labour and Social Security regulations, anticipate regulatory changes and optimise their obligations.

Contact our team of labour advisory experts and we will review your multiple employment situation to ensure that you receive what you are entitled to.