SS Contributions 2026: new bases, rates and costs for companies and self-employed

Key data

If you have employees or are self-employed, your Social Security contribution obligations change in 2026. Orden PJC/297/2026 establishes the exact parameters that must be applied in all contribution settlements from 1 January 2026, even though the regulation was published in the BOE on 31 March. This requires reviewing and regularising the months of the financial year already elapsed.

This is not an optional regulation or a set of recommendations: it is mandatory and immediately applicable to all employers and self-employed workers. Payroll and settlement systems must be updated without delay.

What does this regulation establish?

Orden PJC/297/2026 develops the Social Security contribution rules for the 2026 financial year. Specifically, it regulates the following concepts:

In addition, the order includes specific rules for special groups: self-employed workers, domestic employees, artists, sportspeople and other groups with particular contribution arrangements.

Economic and operational impact

Each year, the update of contribution bases and rates has a direct impact on the labour costs of companies and on the contributions paid by self-employed workers. The practical effects are:

• Labour cost per employee: any variation in minimum bases or contribution rates translates directly into a higher or lower cost per worker for the company.
• Retroactive regularisation: as it enters into force on 1 January but was published on 31 March, companies must recalculate and regularise the settlements for January, February and March 2026 using the new parameters.
• Special groups: self-employed workers, domestic employees, artists and sportspeople must verify their specific contribution bases, which may differ from the general rules.
• Risk of non-compliance: failing to update payroll systems in time may generate surcharges, penalties and late payment interest, as expressly stated in the order itself.

From an operational standpoint, the impact is concentrated in HR, payroll and administration departments, which must update the parameters in their management systems and verify that the settlements for the first months of the year are correct.

Who is affected?

Orden PJC/297/2026 is mandatory for:

• Companies with employees: any employer with workers on payroll, regardless of size or sector.
• Self-employed workers: they must review their contribution bases and contributions for 2026, including the specific features of the real income contribution system.
• Domestic employees: a group with specific contribution rules set out in the order.
• Artists: with their own particularities in the determination of bases and rates.
• Professional sportspeople: special regime with differentiated rules.
• Other special groups: any group with a particular contribution regime recognised by Social Security.
• Labour advisors and managers: who manage payroll and contribution settlements for third parties and must apply the new parameters to all their clients.

Practical example

Imagine a company with 10 employees on payroll since January 2026. Orden PJC/297/2026 is published on 31 March, but its effects apply from 1 January. This means that:

• The contribution settlements for January, February and March were calculated using the provisional parameters from the previous financial year or estimates.
• After the publication of the order, the company must recalculate those three settlements applying the new minimum bases, maximum bases and contribution rates for common contingencies, professional contingencies, unemployment, FOGASA and vocational training.
• If the new parameters imply a higher contribution, the company will need to pay the difference, with possible surcharges if it fails to do so within the established deadline.
• If the company also has domestic employees, artists or sportspeople, it must apply the specific rules for each group set out in the order, not the general rules.

This scenario is the norm every year: the annual contribution order is published with a delay relative to the start of the financial year, which requires regularisation of the first months. Planning for this and acting quickly avoids surcharges and interest.

What should companies do now?

1. Update payroll software: enter the new minimum base, maximum base and contribution rate parameters for 2026 into your payroll management system or communicate them to your labour advisor.
2. Regularise January, February and March: recalculate the already submitted contribution settlements using the new parameters and submit the necessary corrections to avoid surcharges and late payment interest.
3. Verify special groups: if you have domestic employees, artists, sportspeople or other groups under a special regime, apply the specific rules set out in Orden PJC/297/2026, not the general ones.
4. Review self-employed contributions: if you are self-employed or manage self-employed workers, check that the contribution bases and contributions for 2026 are correct under the new order.
5. Consult the full regulation in the BOE: access the full text at BOE-A-2026-7296 to verify the exact rates and bases applicable to your specific situation.
6. Document the changes applied: keep a record of the updates made to payroll systems to demonstrate compliance in the event of a Social Security inspection.

Official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, please consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7296