Social Security BOE Importance: 9/10

Social Security contribution bases and rates for 2026

31 Mar 2026 Effective: 01 Jan 2026 585 views
Who is affected:
Companies, self-employed workers, employees and special groups with SS contributions

Summary

The contribution rules to Social Security for companies and workers in 2026 are established. It affects wages, bases and applicable rates throughout the year.

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Orden PJC/297/2026 develops the Social Security contribution rules for the 2026 fiscal year, establishing minimum and maximum bases, contribution rates for common and occupational contingencies, as well as specific rules for unemployment, FOGASA and vocational training. It includes specific provisions for self-employed…

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Full official title

Orden PJC/297/2026, de 30 de marzo, por la que se desarrollan las normas legales de cotización a la Seguridad Social, desempleo, protección por cese de actividad, Fondo de Garantía Salarial y formación profesional para el ejercicio 2026.

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Affected sectors

Hospitality & Tourism Self-employed SMEs Retail & Trade Construction Technology Healthcare Agriculture Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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