IMV compatible with work in 2026: what changes for self-employed and employees

Key data

Ingreso Mínimo Vital recipients who work or wish to enter the labour market have, since 25 March 2026, more favourable conditions for combining the benefit with their income. Real Decreto 240/2026 amends RD 789/2022 and removes one of the main barriers to labour market integration for this group: the risk of losing the IMV upon starting work.

The reform does not create a new benefit or change the IMV amount. It changes the rules for those who already receive it and wish to take the step towards formal employment or self-employment.

What does this regulation establish?

RD 240/2026 amends Real Decreto 789/2022, of 27 September, which regulated the compatibility of the IMV with income from employment or self-employed economic activity.

The problem this reform addresses is specific: under the previous system, taking up a job could result in the immediate loss of the benefit. This created a real disincentive to employment, particularly in low-paid jobs or at the start of self-employed activity, where initial income did not compensate for the loss of the IMV.

The regulation does not specify the exact amounts of the new thresholds in its summary, but the stated objective is to promote a gradual transition towards economic independence without the beneficiary having to choose between receiving the IMV or working.

Economic and operational impact

For IMV recipients, the impact is direct: they can accept a job or start a self-employed activity with greater certainty that they will not immediately lose the benefit. This reduces the economic risk associated with the transition to employment.

For self-employed IMV beneficiaries, the reform is particularly relevant during the start-up phase of activity, which is the period of greatest economic vulnerability. Having the IMV as a safety net during that initial period reduces the initial financial pressure.

For companies, the impact is indirect but real: as the resistance of IMV recipients to accepting formal employment decreases, the pool of available candidates for low- to mid-wage positions may expand. Sectors with high turnover or difficulty filling certain profiles may benefit from this increased availability.

There are no direct costs for companies arising from this regulation. It does not entail new contribution obligations, new administrative procedures, or specific penalties for employers.

Who is affected?

• IMV beneficiaries working as employees: they can retain the benefit for longer or with higher compatible income.
• IMV beneficiaries starting self-employed activity: they have greater legal and economic certainty during the start-up of their business or self-employed activity.
• IMV beneficiaries seeking employment: the disincentive of losing the benefit upon accepting a job offer is removed.
• Companies hiring low-income profiles: they may find greater willingness among IMV recipient candidates to join formal employment.
• Labour advisors and payroll managers: they must be aware of the new rules in order to correctly advise workers who receive the IMV.
• Administrative and advisory firms managing self-employment registrations: they must inform their IMV recipient clients about the new compatibility conditions before processing the registration.

Practical example

A person receiving the IMV receives a part-time job offer at a cleaning company. Under the previous system (RD 789/2022), accepting that job could result in the immediate loss of the IMV if income exceeded the then-applicable threshold, which in many cases led the person to decline the offer because the part-time salary did not compensate for the loss of the benefit.

With RD 240/2026 in force since 25 March 2026, that same person can accept the job with the assurance that the new expanded thresholds allow them to retain the IMV during the transition period. The result: the company fills the vacancy, the person builds an employment record and social security contributions, and the IMV acts as a supplement until employment income is sufficient for economic independence.

The same framework applies to an IMV recipient who wishes to register as self-employed to offer repair or care services: the reform gives them the confidence to start the activity without fear of losing the benefit in the first months, which are those of lowest turnover.

What should companies do now?

1. Inform the HR and recruitment department that IMV recipient candidates have, since 25 March 2026, more favourable conditions for accepting formal employment, which may expand the available candidate pool.
2. Review onboarding processes to identify whether any new or current employee is an IMV recipient and needs guidance on how to manage compatibility with their benefit.
3. Coordinate with the labour advisory firm so that it can correctly inform workers who ask about the impact of new employment on their IMV, preventing them from declining offers due to lack of awareness of the new rules.
4. Administrative firms managing self-employment registrations should review RD 240/2026 and the amended RD 789/2022 to update the advice they provide to clients who receive the IMV and wish to start self-employed activity.
5. No mandatory action is required from companies in terms of direct regulatory compliance: this regulation does not impose new obligations on employers.

Official source

View the full regulation at the 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-2026-6976