As of January 1, 2025, employees whose salary exceeds the maximum contribution base must pay an additional solidarity contribution.
Royal Decree 322/2024, of March 26, 2002, amended the General Regulations on Contribution and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995, of December 22, 1995, introducing an article that contemplates the necessary regulation to apply, as from January 1, 2025, the additional solidarity contribution referred to in Article 19 bis of the General Social Security Law.
Who is obliged to pay this contribution
As from January 1, 2025, all employees with remuneration above the maximum contribution base will be subject to this additional contribution, regardless of whether they are exempt from paying contributions for common contingencies, as in the case of active retirement or workers of ordinary retirement age.
Applicable contribution rates
The additional solidarity contribution will be calculated in three tranches:
- 0.92% on the remuneration between the maximum contribution base and 10% higher than this one.
- 1% on the remuneration between 10% and 50% above the maximum base.
- 1.17% on the remuneration exceeding 50%.
These percentages will gradually increase until 2045, at which time the rates will be as follows:
- 5.5% for the first section.
- 6% for the second section.
- 7% for the third section.
3. Distribution of the contribution
The distribution between employer and employee will follow the same proportion as the contribution for common contingencies:
- 83.39% to be paid by the employer.
- 16.61% to be paid by the employee.
Rules for application and control
- Communication of data: Companies must inform the Social Security General Treasury (TGSS) of the affected workers, detailing the period, the contribution base and the remuneration subject to the additional contribution.
- Settlement: The payment of this contribution must be made in the month following the payment of the corresponding remuneration.
- Control and inspection: The Labor and Social Security Inspection will monitor compliance with this obligation, while the TGSS may carry out verifications and adjustments on the contributions paid.
Additional considerations
- Not applicable to bonuses: The solidarity contribution cannot be subject to reductions, bonuses or exemptions.
- Calculation in case of multiple employment: The contribution will be made when the sum of the contribution bases in all jobs exceeds the maximum base established.
- Proportional calculation: In incomplete months of work, the maximum base will be prorated according to the days worked.
The new solidarity contribution entails an additional cost for workers and companies with salaries above the maximum base. Given its impact on the labor cost structure, it is advisable to review its application and financial planning in advance.
For more information, please contact Labor consulting
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