{"id":9041485,"date":"2026-05-13T07:00:19","date_gmt":"2026-05-13T07:00:19","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9041485"},"modified":"2026-05-13T08:10:34","modified_gmt":"2026-05-13T08:10:34","slug":"cotitzacio-seguretat-social-2026","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/cotitzacio-seguretat-social-2026\/","title":{"rendered":"Cotitzaci\u00f3 Seguretat Social 2026"},"content":{"rendered":"\t\t
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Amb l'aprovaci\u00f3 de l'Ordre PJC\/297\/2026 hi ha diversos punts que conv\u00e9 repassarsense demora, sobretot per l'efecte del SMI, el MEI, la solidaritat i els nous imports encada r\u00e8gim.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L’ordre indica el que empreses, aut\u00f2noms i ocupadors han de cotitzar des de l’1 de gener de 2026.<\/p>

El fet que l’ordre es publiqui el 31 de mar\u00e7 no significa que els seus efectes neixin llavors.
Bona part dels seus imports i regles despleguen efectes des de l’1 de<\/b>
gener de 2026<\/b>, la qual cosa obliga a revisar difer\u00e8ncies de cotitzaci\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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R\u00e8gim General de la Seguretat Social\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Al R\u00e8gim General, el topall m\u00e0xim de la base de cotitzaci\u00f3 queda fixat en 5.101,20\u00a0euros mensuals. El topall m\u00ednim per a accidents de treball i malalties professionals es\u00a0<\/span>vincula al SMI incrementat en un sis\u00e8, i no pot ser inferior a 1.424,40 euros mensuals,\u00a0<\/span>excepte previsi\u00f3 expressa en contra.<\/span><\/p>

A partir d’aqu\u00ed, l’ordre concreta les bases m\u00ednimes i m\u00e0ximes per grups.<\/p>

Les empreses que tenien sous pr\u00f2xims al SMI o categories baixes s\u00f3n les que m\u00e9s\u00a0f\u00e0cilment detectaran desajustos de base m\u00ednima en 2026. No revisar aix\u00f2 pot provocar\u00a0<\/span>difer\u00e8ncies en liquidaci\u00f3.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Tipus de cotizaci\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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En conting\u00e8ncies comunes, es mant\u00e9 el 28,30%. En conting\u00e8ncies professionals, continuen aplicant-se els tipus de la tarifa de primes, amb cost exclusiu empresarial.

La suma de percentatges “petits”; \u00e9s el que, al final, eleva el cost empresarial real. L’error habitual \u00e9s fixar-se nom\u00e9s en conting\u00e8ncies comunes i oblidar MEI, FOGASA i Formaci\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Contractes temporals\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L’ordre mant\u00e9 la l\u00f2gica de penalitzaci\u00f3 de la temporalitat molt breu. En la s\u00edntesi\u00a0pr\u00e0ctica que deriva de la regulaci\u00f3 aplicable a 2026, els contractes de durada\u00a0<\/span>determinada inferiors a trenta dies suporten una cotitzaci\u00f3 addicional de 33,62 euros a\u00a0<\/span>c\u00e0rrec de l’empresa a la finalitzaci\u00f3 del contracte. Aquest \u00e9s un d’aquests imports que\u00a0<\/span>semblen menors… fins que es multipliquen en sectors amb rotaci\u00f3 alta.<\/span><\/p>

En hostaleria, comer\u00e7, campanyes estacionals o activitats amb contractaci\u00f3 curta,\u00a0<\/span>aquest sobrecost conv\u00e9 tenir-lo pressupostat, perqu\u00e8 no \u00e9s anecd\u00f2tic si hi ha volum.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Situacions especials dins del R\u00e8gim General<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L’ordre dedica diversos articles a sup\u00f2sits que solen generar dubtes en n\u00f2mina:\u00a0incapacitat temporal, naixement i cura de menor, risc durant l’embar\u00e0s o la lact\u00e0ncia,\u00a0<\/span>alta sense retribuci\u00f3, desocupaci\u00f3 protegida, suspensi\u00f3 de contracte, reducci\u00f3 de\u00a0<\/span>jornada i pluriocupaci\u00f3. En aquests casos, la base no desapareix: es recalcula,\u00a0<\/span>normalment prenent com a refer\u00e8ncia bases anteriors, amb regles espec\u00edfiques\u00a0<\/span>segons salari mensual o diari. A m\u00e9s, l’ordre reconeix una reducci\u00f3 del 75% de les\u00a0<\/span>quotes empresarials per conting\u00e8ncies comunes durant la IT de treballadors que ja\u00a0<\/span>hagin complert 62 anys.<\/span><\/p>

On m\u00e9s errors es produeixen no \u00e9s en la base ordin\u00e0ria del mes “normal”, sin\u00f3 en\u00a0mesos amb IT, maternitat, reducci\u00f3 de jornada o represes de desocupaci\u00f3. Aqu\u00ed \u00e9s on\u00a0<\/span>conv\u00e9 revisar amb m\u00e9s calma.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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MEI i cotitzaci\u00f3 addicional de solidaritat ja pesen de veritat<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L’ordre confirma que el MEI en 2026 \u00e9s del 0,90% sobre la base de conting\u00e8ncies comunes. En el R\u00e8gim General es reparteix entre empresa i treballador; en el sistema agrari per compte d’altri tamb\u00e9 s’aplica, fins i tot durant inactivitat, encara que en aquest cas \u00e9s a c\u00e0rrec exclusiu de la persona treballadora. A m\u00e9s, l’ordre desenvolupa la cotitzaci\u00f3 addicional de solidaritat per a salaris que superen la base m\u00e0xima. Les retribucions altes ja no sols topen la base m\u00e0xima: ara, a m\u00e9s, poden quedar subjectes a solidaritat. \u00c9s un punt molt rellevant per a alta direcci\u00f3 i salaris elevats.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Aut\u00f2noms en 2026\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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En el RETA, l’ordre fixa una base m\u00e0xima de 5.101,20 euros mensuals i mant\u00e9 el\u00a0sistema per trams de rendiments nets, amb taula redu\u00efda i taula general.<\/span><\/p>

L’aut\u00f2nom que nom\u00e9s mira “el que paga al mes” i no comprova el tram en el qual\u00a0realment hauria d’estar pot trobar-se amb regularitzacions posteriors.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Tipus de cotizaci\u00f3 en el RETA\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Per a conting\u00e8ncies comunes, el tipus en 2026 \u00e9s del 28,30%. Per a conting\u00e8ncies\u00a0professionals, el tipus pasa al 1,30%.<\/span><\/p>

En aut\u00f2noms, el cost final no surt nom\u00e9s de multiplicar la base pel 28,30%. Cal sumar\u00a0professionals, MEI, cessament i Formaci\u00f3, perqu\u00e8 si no el c\u00e0lcul es queda curt.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Pluriactivitat en aut\u00f2noms<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L’ordre recull tamb\u00e9 l’actualitzaci\u00f3 del l\u00edmit de reintegrament per pluriactivitat. En 2026,\u00a0quan l’aut\u00f2nom cotitzi simult\u00e0niament per compte propi i ali\u00e8, tindr\u00e0 dret al\u00a0<\/span>reintegrament del 50% de l’exc\u00e9s quan les seves cotitzacions per conting\u00e8ncies\u00a0<\/span>comunes superin 17.323,68 euros, amb el l\u00edmit del 50% de les quotes ingressades en\u00a0<\/span>RETA per conting\u00e8ncies comunes.<\/span><\/p>

Moltes persones en pluriactivitat no revisen si els correspon devoluci\u00f3. I, no obstant\u00a0aix\u00f2, en determinats nivells salarials l’import pot ser molt apreciable.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Empleats de llar: nou quadre de bases i especial atenci\u00f3 retribuci\u00f3 real<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Per al sistema especial d’empleats de llar, l’ordre fixa des de l’;1 de gener de 2026 una\u00a0escala nova de bases per conting\u00e8ncies comunes, en funci\u00f3 de la retribuci\u00f3 mensual\u00a0<\/span>per cada relaci\u00f3 laboral.<\/span><\/p>

La pr\u00f2pia ordre subratlla una cosa molt important: per a calcular la retribuci\u00f3 mensual\u00a0cal afegir la part proporcional de les pagues extraordin\u00e0ries. Aquest detall canvia de\u00a0<\/span>tram a m\u00e9s d’una relaci\u00f3 laboral.<\/span><\/p>

L’error m\u00e9s freq\u00fcent aqu\u00ed \u00e9s calcular la base amb el salari “net” mensual i oblidar\u00a0extres prorratejades. Aix\u00f2 pot situar malament la relaci\u00f3 laboral en l’escala.<\/span><\/p>

\u00a0<\/p>

Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria laboral.<\/a><\/p>

Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Amb l’aprovaci\u00f3 de l’Ordre PJC\/297\/2026 hi ha diversos punts que conv\u00e9 repassar sense demora, sobretot per l’efecte del SMI, el MEI, la solidaritat i els nous imports en cada r\u00e8gim.<\/p>\n","protected":false},"author":1,"featured_media":9041421,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-9041485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral-cat"],"yoast_head":"\nCotitzaci\u00f3 Seguretat Social 2026 - gremicat<\/title>\n<meta name=\"description\" content=\"Amb l'aprovaci\u00f3 de l'Ordre PJC\/297\/2026 hi ha diversos punts que conv\u00e9 repassar sense demora, sobretot per l'efecte del SMI, el MEI, la solidaritat i els nous imports en cada r\u00e8gim.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/cotitzacio-seguretat-social-2026\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotitzaci\u00f3 Seguretat Social 2026 - 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