With the adoption of Order PJC/297/2026, there are several points that should be reviewed without delay, particularly regarding the impact of the minimum wage (SMI), the minimum employment income (MEI), solidarity contributions, and the new amounts under each scheme.
The order specifies the contribution amounts that companies, self-employed
individuals, and employers must pay starting January 1, 2026.
The fact that the order was published on March 31 does not mean that its provisions
take effect on that date. Many of its amounts and rules take effect as of January 1,
2026, which requires a review of contribution differences.
General Social Security System
In the General System, the maximum contribution base is set at 5,101.20 euros per month. The minimum contribution base for work-related accidents and occupational diseases is linked to the minimum wage (SMI) increased by one-sixth, and cannot be less than 1,424.40 euros per month, unless otherwise expressly provided.
From there, the order specifies the minimum and maximum bases by group.
Companies with wages close to the minimum wage or in lower pay grades are the ones most likely to detect discrepancies in the minimum wage base in 2026. Failure to review this could result in discrepancies in payroll calculations.
Contribution Rates
For common contingencies, the rate remains at 28.30%. For occupational contingencies, the premium rates continue to apply, with the cost borne exclusively by the employer.
It is the sum of these “small” percentages that ultimately drives up the actual cost to the employer. A common mistake is to focus only on common contingencies and overlook MEI, FOGASA, and training.
Temporary Contracts
The regulation maintains the policy of penalizing very short-term contracts. Under the practical summary derived from the regulations applicable through 2026, fixed-term contracts lasting less than thirty days are subject to an additional contribution of 33.62 euros payable by the employer upon the contract’s expiration. This is one of those amounts that seem minor… until they multiply in sectors with high turnover.
In hospitality, retail, seasonal campaigns, or activities with short-term hiring, it’s wise to budget for this extra cost, because it’s not insignificant when there’s high volume.
Special Situations Under the General Scheme
The order devotes several articles to scenarios that often raise payroll questions: temporary disability, childbirth and childcare, risks during pregnancy or breastfeeding, unpaid leave, protected unemployment, contract suspension, reduced working hours, and multiple employment. In these cases, the base does not disappear it is recalculated, usually using previous bases as a reference, with specific rules depending on monthly or daily wages. Additionally, the order provides for a 75% reduction in employer contributions for common contingencies during temporary disability for workers who have already turned 62.
The most errors occur not in the standard calculation for a “normal” month, but in months involving temporary disability, maternity leave, reduced work hours, or a return to unemployment benefits. That is where it is best to review the figures more carefully.
MEI and the additional solidarity contribution now truly take effect
The order confirms that the MEI in 2026 is 0.90% of the base for common
contingencies. In the General Scheme, it is split between the employer and the employee; in the agricultural employee scheme, it also applies, even during periods of inactivity, although in that case it is borne exclusively by the employee.
In addition, the order establishes an additional solidarity contribution for wages
exceeding the maximum base.
High wages no longer just hit the maximum base: now, they may also be subject to the solidarity contribution. This is a very relevant point for senior management and high earners.
Self-Employed Workers in 2026
Under the RETA, the regulation sets a maximum base of €5,101.20 per month and maintains the system based on net income brackets, with a reduced table and a general table.
Self-employed workers who only look at “what they pay each month” and do not check which bracket they should be in may face subsequent adjustments.
Contribution Rates in the RETA
PFor common contingencies, the rate in 2026 is 28.30%. For occupational contingencies, the rate increases to 1.30%.
For self-employed workers, the final cost is not simply the base multiplied by 28.30%. You must add occupational contingencies, MEI, cessation, and training, because otherwise the calculation will be too low.
Multiple Employment for the Self-Employed
The order also includes an update to the reimbursement limit for multiple employment. In 2026, when a self-employed individual contributes simultaneously as a self-employed worker and as an employee, they will be entitled to a 50% reimbursement of the excess amount when their contributions for common contingencies exceed €17,323.68, with a limit of 50% of the contributions paid into the RETA for common contingencies.
Many people engaged in multiple employment do not check whether they are eligible for a refund. And yet, at certain income levels, the amount can be quite substantial.
Domestic Workers: New Base Scale and Special Focus on Actual Compensation
For the special system governing domestic workers, the order establishes a new scale of bases for common contingencies effective January 1, 2026, based on the monthly compensation for each employment relationship.
The order itself emphasizes a very important point: to calculate monthly compensation, the proportional share of special payments must be included. This detail changes the bracket for more than one employment relationship.
The most common mistake here is calculating the base using the monthly “net” salary and forgetting about prorated bonuses. This can place the employment relationship in the wrong bracket on the scale.
For more information, consult with Labor Consulting.
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