{"id":9041494,"date":"2026-05-13T07:00:24","date_gmt":"2026-05-13T07:00:24","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9041494"},"modified":"2026-04-30T08:40:40","modified_gmt":"2026-04-30T08:40:40","slug":"social-security-contributions-for-2026","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/social-security-contributions-for-2026\/","title":{"rendered":"Social Security Contributions for 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9041494\" class=\"elementor elementor-9041494 elementor-9041419\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa38ef5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa38ef5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99d3fa7\" data-id=\"99d3fa7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e326e2 elementor-widget elementor-widget-heading\" data-id=\"9e326e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">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),\nthe minimum employment income (MEI), solidarity contributions, and the new amounts\nunder each scheme.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa6a687 elementor-widget elementor-widget-spacer\" data-id=\"aa6a687\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-579d510 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"579d510\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2cf0794\" data-id=\"2cf0794\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e98992a elementor-widget elementor-widget-spacer\" data-id=\"e98992a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52aa060 elementor-widget elementor-widget-text-editor\" data-id=\"52aa060\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The order specifies the contribution amounts that companies, self-employed<br \/>individuals, and employers must pay starting January 1, 2026.<br \/><br \/>The fact that the order was published on March 31 does not mean that its provisions<br \/>take effect on that date. Many of its amounts and rules take effect as of January 1,<br \/>2026, which requires a review of contribution differences.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5094d4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5094d4c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82b981e\" data-id=\"82b981e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0db6a2 elementor-widget elementor-widget-spacer\" data-id=\"e0db6a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-450ae0f elementor-widget elementor-widget-heading\" data-id=\"450ae0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">General Social Security System<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-688e4bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"688e4bb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0522be3\" data-id=\"0522be3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b23241d elementor-widget elementor-widget-text-editor\" data-id=\"b23241d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the General System, the maximum contribution base is set at 5,101.20 euros per\u00a0<span style=\"color: black;\">month. The minimum contribution base for work-related accidents and occupational\u00a0<\/span><span style=\"color: black;\">diseases is linked to the minimum wage (SMI) increased by one-sixth, and cannot be\u00a0<\/span><span style=\"color: black;\">less than 1,424.40 euros per month, unless otherwise expressly provided.<\/span><\/p><p>From there, the order specifies the minimum and maximum bases by group.<\/p><p>Companies with wages close to the minimum wage or in lower pay grades are the ones\u00a0<span style=\"color: black;\">most likely to detect discrepancies in the minimum wage base in 2026. Failure to\u00a0<\/span><span style=\"color: black;\">review this could result in discrepancies in payroll calculations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d554156 elementor-widget elementor-widget-spacer\" data-id=\"d554156\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c252e46 elementor-widget elementor-widget-heading\" data-id=\"c252e46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contribution Rates<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-789d6c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"789d6c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a4f907\" data-id=\"0a4f907\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b13738 elementor-widget elementor-widget-text-editor\" data-id=\"1b13738\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For common contingencies, the rate remains at 28.30%.\u00a0<span style=\"color: black;\">For occupational\u00a0<\/span><span style=\"color: black;\">contingencies, the premium rates continue to apply, with the cost borne exclusively by\u00a0<\/span><span style=\"color: black;\">the employer.<\/span><\/p><p>It is the sum of these \u201csmall\u201d percentages that ultimately drives up the actual cost to the\u00a0<span style=\"color: black;\">employer. A common mistake is to focus only on common contingencies and overlook\u00a0<\/span><span style=\"color: black;\">MEI, FOGASA, and training.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13a6880 elementor-widget elementor-widget-spacer\" data-id=\"13a6880\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-758ed44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"758ed44\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a84500a\" data-id=\"a84500a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-841f4dc elementor-widget elementor-widget-heading\" data-id=\"841f4dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Temporary Contracts\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27f6104 elementor-widget elementor-widget-text-editor\" data-id=\"27f6104\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The regulation maintains the policy of penalizing very short-term contracts. Under the\u00a0<span style=\"color: black;\">practical summary derived from the regulations applicable through 2026, fixed-term\u00a0<\/span><span style=\"color: black;\">contracts lasting less than thirty days are subject to an additional contribution of 33.62\u00a0<\/span><span style=\"color: black;\">euros payable by the employer upon the contract\u2019s expiration. This is one of those\u00a0<\/span><span style=\"color: black;\">amounts that seem minor&#8230; until they multiply in sectors with high turnover.<\/span><\/p><p>In hospitality, retail, seasonal campaigns, or activities with short-term hiring, it\u2019s wise to\u00a0<span style=\"color: black;\">budget for this extra cost, because it\u2019s not insignificant when there\u2019s high volume.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eee1a8d elementor-widget elementor-widget-spacer\" data-id=\"eee1a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15ecc02 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15ecc02\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49173ad\" data-id=\"49173ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e01c54d elementor-widget elementor-widget-heading\" data-id=\"e01c54d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Special Situations Under the General Scheme<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad0f2af elementor-widget elementor-widget-text-editor\" data-id=\"ad0f2af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The order devotes several articles to scenarios that often raise payroll questions:\u00a0<span style=\"color: black;\">temporary disability, childbirth and childcare, risks during pregnancy or breastfeeding,\u00a0<\/span><span style=\"color: black;\">unpaid leave, protected unemployment, contract suspension, reduced working hours,\u00a0<\/span><span style=\"color: black;\">and multiple employment. In these cases, the base does not disappear it is\u00a0<\/span><span style=\"color: black;\">recalculated, usually using previous bases as a reference, with specific rules\u00a0<\/span><span style=\"color: black;\">depending on monthly or daily wages. Additionally, the order provides for a 75%\u00a0<\/span><span style=\"color: black;\">reduction in employer contributions for common contingencies during temporary\u00a0<\/span><span style=\"color: black;\">disability for workers who have already turned 62.<\/span><\/p><p>The most errors occur not in the standard calculation for a \u201cnormal\u201d month, but in\u00a0<span style=\"color: black;\">months involving temporary disability, maternity leave, reduced work hours, or a return\u00a0<\/span><span style=\"color: black;\">to unemployment benefits. That is where it is best to review the figures more carefully.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-365afcf elementor-widget elementor-widget-spacer\" data-id=\"365afcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9a0188 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9a0188\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-300be64\" data-id=\"300be64\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de607c4 elementor-widget elementor-widget-heading\" data-id=\"de607c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">MEI and the additional solidarity contribution now truly take effect<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88c8e64 elementor-widget elementor-widget-text-editor\" data-id=\"88c8e64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The order confirms that the MEI in 2026 is 0.90% of the base for common<br \/>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.<br \/><br \/>In addition, the order establishes an additional solidarity contribution for wages<br \/>exceeding the maximum base.<br \/><br \/>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74bce16 elementor-widget elementor-widget-spacer\" data-id=\"74bce16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b5e3a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b5e3a5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f850b3\" data-id=\"0f850b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-424d436 elementor-widget elementor-widget-heading\" data-id=\"424d436\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Self-Employed Workers in 2026\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76cd327 elementor-widget elementor-widget-text-editor\" data-id=\"76cd327\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Under the RETA, the regulation sets a maximum base of \u20ac5,101.20 per month and\u00a0<span style=\"color: black;\">maintains the system based on net income brackets, with a reduced table and a\u00a0<\/span><span style=\"color: black;\">general table.<\/span><\/p><p>Self-employed workers who only look at \u201cwhat they pay each month\u201d and do not check\u00a0<span style=\"color: black;\">which bracket they should be in may face subsequent adjustments.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-219b2ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"219b2ab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f3a8a2\" data-id=\"3f3a8a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d32b2a elementor-widget elementor-widget-spacer\" data-id=\"2d32b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94d59cd elementor-widget elementor-widget-heading\" data-id=\"94d59cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contribution Rates in the 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d1ef17 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d1ef17\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-173afa9\" data-id=\"173afa9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e6ffff elementor-widget elementor-widget-text-editor\" data-id=\"4e6ffff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PFor common contingencies, the rate in 2026 is 28.30%. For occupational\u00a0<span style=\"color: black;\">contingencies, the rate increases to 1.30%.<\/span><\/p><p>For self-employed workers, the final cost is not simply the base multiplied by 28.30%.\u00a0<span style=\"color: black;\">You must add occupational contingencies, MEI, cessation, and training, because\u00a0<\/span><span style=\"color: black;\">otherwise the calculation will be too low.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cce3b75 elementor-widget elementor-widget-spacer\" data-id=\"cce3b75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-efb2729 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efb2729\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1a312c5\" data-id=\"1a312c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83430af elementor-widget elementor-widget-heading\" data-id=\"83430af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Multiple Employment for the Self-Employed<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfc34e0 elementor-widget elementor-widget-text-editor\" data-id=\"dfc34e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The order also includes an update to the reimbursement limit for multiple employment.\u00a0<span style=\"color: black;\">In 2026, when a self-employed individual contributes simultaneously as a self-<\/span><span style=\"color: black;\">employed worker and as an employee, they will be entitled to a 50% reimbursement of\u00a0<\/span><span style=\"color: black;\">the excess amount when their contributions for common contingencies exceed\u00a0<\/span><span style=\"color: black;\">\u20ac17,323.68, with a limit of 50% of the contributions paid into the RETA for common\u00a0<\/span><span style=\"color: black;\">contingencies.<\/span><\/p><p>Many people engaged in multiple employment do not check whether they are eligible\u00a0<span style=\"color: black;\">for a refund. And yet, at certain income levels, the amount can be quite substantial.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7d4baf elementor-widget elementor-widget-spacer\" data-id=\"e7d4baf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-397c560 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"397c560\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-00eb7b9\" data-id=\"00eb7b9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e62476 elementor-widget elementor-widget-heading\" data-id=\"5e62476\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Domestic Workers: New Base Scale and Special Focus on Actual Compensation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dae10ad elementor-widget elementor-widget-spacer\" data-id=\"dae10ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc2043 elementor-widget elementor-widget-text-editor\" data-id=\"7fc2043\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For the special system governing domestic workers, the order establishes a new scale\u00a0<span style=\"color: black;\">of bases for common contingencies effective January 1, 2026, based on the monthly\u00a0<\/span><span style=\"color: black;\">compensation for each employment relationship.<\/span><\/p><p>The order itself emphasizes a very important point: to calculate monthly compensation,\u00a0<span style=\"color: black;\">the proportional share of special payments must be included. This detail changes the\u00a0<\/span><span style=\"color: black;\">bracket for more than one employment relationship.<\/span><\/p><p>The most common mistake here is calculating the base using the monthly \u201cnet\u201d salary\u00a0<span style=\"color: black;\">and forgetting about prorated bonuses. This can place the employment relationship in\u00a0<\/span><span style=\"color: black;\">the wrong bracket on the scale.<\/span><\/p><p>For more information, consult with <a href=\"https:\/\/www.gremicat.es\/en\/labour-consultancy\/\" target=\"_blank\" rel=\"noopener\">Labor Consulting.<\/a><\/p><p>If you find this interesting, please share it on social media\u2014thank you!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ac2704 elementor-widget elementor-widget-spacer\" data-id=\"0ac2704\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>With the adoption of Order PJC\/297\/2026, there are several points that should be<br \/>\nreviewed without delay, particularly regarding the impact of the minimum wage (SMI),<br \/>\nthe minimum employment income (MEI), solidarity contributions, and the new amounts<br \/>\nunder each scheme.<\/p>\n","protected":false},"author":1,"featured_media":9041422,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[876],"tags":[],"class_list":["post-9041494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-labour"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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