The Government’s Proposal to Increase the Self-Employed Contribution in 2026

The Ministry of Inclusion, Social Security, and Migration has presented its proposal to update the contributions of self-employed workers starting in 2026. The plan includes monthly increases ranging from €17 to €206, depending on each professional’s actual income, and is part of the transition schedule toward a fully income-linked system, expected to be completed by 2032.

 

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What does the proposal involve?

The new contribution scheme, presented at the social dialogue table with unions and self-employed associations, keeps the current fifteen income brackets, although with revised minimum bases and increased contributions.

• Self-employed workers earning less than €670 per month would pay a contribution of €217 per month, an increase of €17 compared to the current rate.
• At the other end, those declaring income over €6,000 would see their monthly contribution rise by €206, reaching €796.

Additionally, the Government has proposed that contributions continue to increase progressively in 2027 and 2028, with a scheme that could bring the highest contributions above €1,200 per month by the end of the period.

A system moving toward contributions based on actual income

This review of contributions is part of the model agreed in 2022 between the Government and the main self-employed organizations (ATA, UPTA, and UATAE). The aim is to consolidate a system that adjusts contributions to actual income, replacing the old regime based on freely chosen contribution bases.

Under this model, self-employed workers must report their projected income and can change brackets up to six times a year to adjust their contributions. At the end of each fiscal year, Social Security performs a settlement to reconcile the difference between what was paid and what was actually earned.

Next steps: negotiation and parliamentary process

For the increase to take effect, the Government must approve a new Royal Decree-Law and secure sufficient support in Congress. If no agreement is reached, the 2025 contribution rates would remain in place.

The Ministry of Social Security, however, emphasizes that negotiations are ongoing and that the goal is to ensure the system’s sustainability and greater fairness among self-employed workers.

How to prepare for the new scenario

Although the proposal still needs to go through the parliamentary process, self-employed workers should begin to review their income and expense structure as well as their current contribution bracket to anticipate potential adjustments. Proper fiscal and accounting planning will help minimize the effects of these changes and avoid unexpected settlements at year-end.

✅ We help you optimize your self-employed contributions

Do you need guidance on how the contribution increase will affect your situation as a self-employed worker? At Adlanter, we offer labor advisory services to help you plan your contributions and optimize your Social Security payments.