The significant increase in the minimum contribution base for 2026 for self-employed individuals who are company owners and family members working in the business will result in a considerable increase in the monthly contribution.
The new contribution regulation, published on March 31, 2026, introduces
significant changes that directly affect the minimum contribution bases for self-employed individuals operating as business owners and for family members working in the business who are covered by the RETA, even if they do not derive any financial benefit from their work.
Until the 2025 tax year, a large portion of this group contributed based on minimum bases close to €1,000 per month. However, the new regulations establish a much higher contribution.
- Minimum base for 2025: €1,000.00
- Minimum base for 2026: €1,424.40
With this minimum contribution base for 2026, effective retroactively as of January 1, 2026, self-employed individuals would have to pay approximately €448.00 in contributions each month, whereas they are currently paying approximately €315.00.
The government will not currently make this change automatically, even though it has the necessary data; it is up to the self-employed individual concerned to update the minimum contribution base.
Why is it so important to update the minimum contribution base?
The General Treasury of Social Security will NOT update the minimum contribution base automatically. If the self-employed individual does not make the change, they will continue to pay the previous contribution amount until the final 2026 contribution base is calculated later.
As a result, in late 2027 or early 2028, these self-employed individuals will receive the final 2026 contribution base determination, indicating that they must pay the contribution differences not paid throughout the entire year of 2026, which will
amount to approximately €1,600 annually.
How can you update your 2026 minimum contribution base with Social Security?
There are two options:
- The self-employed individual updates the minimum contribution base
directly: You can complete the process yourself through the Social Security’s Importass portal. - Request that Gremicat handle the update of the 2026 contribution
base: If you prefer that Gremicat handle the update of the 2026 minimum contribution base, you can contact the labor department. This service has a processing fee of €75.00 + VAT.
If you have any questions regarding this, please contact the labor department.
For more information, please consult the Labor Consulting
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