Key data
| Regulation | Order PJC/1023/2026, of September 28 |
|---|---|
| Publication | October 2, 2026 |
| Entry into force | October 3, 2026 |
| Affected parties | Female workers in arduous jobs with high female presence and Social Security managers |
| Category | Social Security |
| Year | 2026 |
| Regulation that may be modified | Royal Decree 402/2025 (retirement reduction coefficients) |
| Phase 1 timeline | 6 months (analysis of specific sectors) |
| Phase 2 timeline | 12 months (assessment of changes to RD 402/2025) |
| Additional cost | None — members without compensation |
Female workers in sectors with high female presence and arduous conditions—cleaning, care for dependent persons, certain textile or agrifood industries—have been unable for years to access early retirement that other groups do have. The reason: the current system requires demonstrating arduousness through high morbidity or mortality indices, a criterion that systematically penalizes occupations where physical or psychological wear does not translate into premature death statistics.
Order PJC/1023/2026 recognizes this problem and creates the formal mechanism to study it and, potentially, correct it.
What does this regulation establish?
Order PJC/1023/2026 creates an inter-ministerial collegiate body without decision-making functions. This means it cannot approve changes on its own: its mission is to study, analyze, and submit conclusions to the General Directorate for Social Security Coordination, which will decide whether to promote regulatory modifications.
The group has a specific mandate articulated in two phases:
| Phase | Timeline | Objective |
|---|---|---|
| Phase 1 | 6 months from establishment | Analyze specific sectors with high female presence where arduousness is not reflected in morbidity or mortality indices |
| Phase 2 | 12 months from establishment | Assess possible changes to Royal Decree 402/2025, which regulates retirement age reduction coefficients |
In addition to this phased work, the group has two additional relevant functions:
- European comparative law: it will review how other EU countries address arduousness with a gender perspective in their early retirement systems.
- Ex officio alert: it may identify and alert about groups without union or business representation so that ex officio procedures are initiated, preventing those workers from being left without a voice in the process.
The regulatory starting point is clear: RD 402/2025 currently requires that an occupation demonstrate high indicators of morbidity or mortality for its workers to be able to retire early. Many jobs with high female presence—where wear is real but does not translate into premature mortality—do not exceed that threshold. The group will study whether that criterion introduces indirect discrimination on grounds of gender.
Economic and operational impact
In the short term, this order generates no direct cost or obligation for companies. The working group has no decision-making functions and its members receive no additional compensation, so there is no budgetary impact for the State either.
The real economic impact will arrive if the group concludes that the reduction coefficients of RD 402/2025 should be modified. In that scenario:
- Companies in feminized sectors with recognized arduousness could face higher Social Security contributions, since reduction coefficients are usually financed through additional employer contributions.
- Affected female workers could access early retirement, which would generate early workforce rotation in those sectors.
- HR departments and labor advisors will need to recalculate workforce projections and Social Security costs if new coefficients are approved.
At this time, the time horizon is at least 12 months until there are formal conclusions, and then additional regulatory processing would be needed to modify RD 402/2025. There is no immediate operational urgency, but it is advisable to monitor the process.
Who does it affect?
- Female workers in arduous jobs with high female presence (industrial cleaning, care for dependent persons, textile sector, agrifood, among others) who currently cannot access early retirement because they do not meet the morbidity/mortality criteria of RD 402/2025.
- Companies in feminized sectors with arduous conditions, which could see their contribution obligations modified if new reduction coefficients are approved.
- Social Security managers and technicians who apply the procedures for recognizing reduction coefficients.
- Labor advisors and HR consultants who plan retirements and workforce costs in potentially affected sectors.
- Unions and business associations in sectors without formal representation, which could be called upon ex officio by the working group.
- Groups without union or business representation, which the group may identify to initiate ex officio procedures.
Practical example
An industrial cleaning services company with 200 female workers has been trying for years to have its sector recognized as arduous for early retirement purposes. The problem: its female workers do not present premature mortality indices higher than the average, although they do suffer significant musculoskeletal wear and high incidence of sick leave for occupational disease.
With the current system of RD 402/2025, that sector does not exceed the required morbidity/mortality threshold and, therefore, cannot access retirement reduction coefficients.
The new working group created by Order PJC/1023/2026 could, in its phase 1 (first 6 months), include the industrial cleaning sector in its analysis. If in phase 2 (up to 12 months) it concludes that current criteria indirectly discriminate against this group on grounds of gender, it would submit a proposal to modify RD 402/2025 to the General Directorate for Social Security Coordination.
If new coefficients were finally approved, the company would have to assume additional contributions to finance early retirement for its female workers, and plan workforce renewal with greater advance notice.
What should companies do now?
- Identify if your sector could be within the scope of analysis: if you have a workforce with high female presence in jobs with arduous conditions (physical effort, exposure to harmful agents, intense emotional burden), your sector is a candidate to be analyzed by the working group.
- Review whether your sector has active union or business representation: the group may alert about groups without representation to initiate ex officio procedures. If your sector lacks formal interlocutors, it is advisable to activate representation channels before the process advances.
- Monitor the progress of the working group: the conclusions of phase 1 will arrive within 6 months from the establishment of the group. Being aware will allow you to anticipate possible changes in contributions or workforce planning.
- Consult with your labor advisor: if your company could be affected by a possible modification of RD 402/2025, this is the time to make a projection of Social Security costs under different scenarios of reduction coefficients.
- Do not make hasty decisions: the group has no decision-making functions and the process until a possible regulatory modification is long. There is no immediate obligation, but it is advisable to be prepared.
Frequently asked questions
When can early retirement in feminized arduous jobs change?
The working group has 6 months to analyze specific sectors and 12 months to assess possible changes to RD 402/2025. After that, any modification would require additional regulatory processing. In practice, effective changes will not arrive before 2027-2028 at the earliest.
What is RD 402/2025 and why is it relevant to this working group?
Royal Decree 402/2025 regulates the procedure for determining the reduction coefficients that allow anticipating retirement age in Social Security. It currently requires demonstrating high indices of morbidity or mortality, a criterion that the working group will study to see if it indirectly discriminates against occupations with high female presence where arduousness is not reflected in those statistics.
Does this order entail any cost or new obligation for companies?
No. Order PJC/1023/2026 creates a study body without decision-making functions. Its members receive no compensation and it generates no additional spending. It also imposes no obligation on companies at this time. The economic impact will only arrive if, as a result of the study, the reduction coefficients of RD 402/2025 are modified.
What sectors could be affected by the changes the group is studying?
The group will analyze occupations with high female presence where arduousness is not reflected in morbidity or mortality indices. Although the order does not list specific sectors, the profile fits activities such as industrial cleaning, care for dependent persons, textile sector, or agrifood. The group will also review European comparative law to identify what sectors are recognized in other EU countries.
What happens with groups without union or business representation?
The working group has the power to expressly alert about groups without union or business representation so that ex officio procedures are initiated. This means that female workers in sectors without formal interlocutors will not be automatically excluded from the analysis.
Official source
Consult complete regulation in official source
Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-20513
