Key data
| Regulation | Resolution of July 7, 2026, from the State Secretariat for Social Security and Pensions, which establishes the general planning of preventive activities of Social Security to be developed by mutual insurance companies collaborating with Social Security in their activity plans for 2027 |
|---|---|
| Publication | July 17, 2026 |
| Entry into force | January 1, 2027 |
| Affected parties | Mutual insurance companies collaborating with Social Security, SMEs (fewer than 50 employees), self-employed workers and companies with high workplace accident rates |
| Category | Social Security |
| Year | 2027 |
| Allocated budget | 0.7% of premium income from occupational contingencies of each mutual insurance company |
If your company has fewer than 50 employees or belongs to a sector with high accident rates, in 2027 your collaborating Social Security mutual insurance company is obligated to offer you preventive technical advice at no additional cost. The Resolution of July 7, 2026 from the State Secretariat for Social Security and Pensions sets the general planning of these activities for 2027, with four specific programs and a mandatory budget equivalent to 0.7% of the premium income from occupational contingencies of each mutual insurance company.
This is not a recommendation: it is a legal obligation for mutual insurance companies, and a real opportunity for SMEs to improve their preventive management without assuming extraordinary costs.
What does this regulation establish?
The resolution defines four preventive action programs that all collaborating mutual insurance companies must include in their activity plans for 2027:
| Program | Description | Priority recipients |
|---|---|---|
| Technical advice to SMEs and sectors with high accident rates | Visits and technical support on workplace risk prevention | Companies with fewer than 50 employees in activity divisions with the highest number of serious and fatal accidents in 2025 |
| Coordination in centers with concurrent companies | Preventive coordination actions in workplaces where multiple companies operate | Companies with activity in shared centers or with subcontractors |
| Promotion of the Prevention10.es service | Promotion and training on the use of the public prevention platform for SMEs and self-employed workers | SMEs and self-employed workers associated with the mutual insurance company |
| Adaptation of positions for injured workers | Support for reintegration and adaptation of the workplace after a workplace accident | Workers in recovery process after occupational contingency |
Additionally, the actions are integrated within the framework of the Spanish Strategy for Occupational Safety and Health 2023-2027, incorporating the Vision Zero approach (objective of eliminating fatal and serious accidents) and specific preventive management for self-employed workers.
The sectoral focus is based on 2025 accident data: the economic activity divisions with the highest number of serious and fatal accidents recorded that year are those that concentrate priority actions in 2027.
Economic and operational impact
For companies associated with a mutual insurance company, the direct economic impact is neutral or positive: there are no new premiums or additional costs derived from this resolution. The budget (0.7% of the premium income from occupational contingencies of each mutual insurance company) is already included in the ordinary financing of the system.
The real impact for the company is operational and opportunity-based:
- Free access to preventive technical advice that, if contracted in the market, can cost several hundred euros per visit or diagnosis.
- Reduction of the risk of sanctions for non-compliance in workplace risk prevention, by having expert support from the mutual insurance company.
- Improvement of accident rate indicators, which can have a positive impact on the bonus/malus premium system if the company is subject to it.
- Support in the reintegration of injured workers, reducing the cost of prolonged absences and facilitating workplace adaptation.
- Access to Prevention10.es, the public platform that allows SMEs and self-employed workers to manage their prevention in a simplified and free manner.
Who does it affect?
- Mutual insurance companies collaborating with Social Security: required to design and execute the four programs in their 2027 activity plans, with the budget of 0.7% of premium income from occupational contingencies.
- SMEs with fewer than 50 employees: priority recipients of the technical advice program and the promotion of Prevention10.es.
- Companies in sectors with high accident rates in 2025: the activity divisions with the highest number of serious and fatal accidents recorded in 2025 concentrate visits and technical actions.
- Companies with shared workplaces or with subcontractors: affected by the coordination program in centers with concurrent companies.
- Self-employed workers: included in the promotion actions of Prevention10.es and in the specific preventive management of the 2023-2027 Strategy approach.
- Injured workers in the reintegration process: beneficiaries of the workplace adaptation program.
Practical example
Imagine a construction company with 30 employees, associated with a collaborating Social Security mutual insurance company. Construction is historically one of the sectors with the highest number of serious and fatal accidents, so it falls within the priority activity divisions according to 2025 accident data.
In 2027, this company can expect:
- A free technical visit from the mutual insurance company to evaluate its preventive management and detect deficiencies.
- Specific advice on the most frequent risks in its activity, at no cost to the company.
- If it works in a center where subcontractors also operate, the mutual insurance company can support coordination of business activities in preventive matters.
- If a worker has suffered an accident, the mutual insurance company can facilitate workplace adaptation for their reintegration.
- Guided access to Prevention10.es to digitalize and simplify mandatory preventive documentation.
All of this without additional expense, as the cost is covered by the mutual insurance company's mandatory budget.
What should companies do now?
- Identify your collaborating mutual insurance company and contact them to learn about their preventive activity plan for 2027. They are obligated to publish and execute it.
- Request free technical advice if your company has fewer than 50 employees or belongs to a sector with high accident rates. Don't wait for the mutual insurance company to contact you: you can request it proactively.
- Register on Prevention10.es if you are an SME or self-employed worker and are not yet using this platform. The mutual insurance company is obligated to promote it and can help you configure it.
- Review your workplaces if you have activity with concurrent companies or subcontractors: the coordination program can help you comply with business activity coordination obligations.
- Communicate to your mutual insurance company cases of injured workers in the reintegration process to activate the workplace adaptation program.
- Document the actions received: advice from the mutual insurance company can be relevant in a labor inspection as evidence of preventive diligence.
Frequently asked questions
What is the 0.7% budget that mutual insurance companies must allocate to prevention in 2027?
It is the mandatory minimum percentage that each collaborating Social Security mutual insurance company must allocate to preventive activities, calculated on its premium income from occupational contingencies for the year. This budget finances the four programs established in the resolution: advice to SMEs and sectors with high accident rates, coordination in centers with concurrent companies, promotion of Prevention10.es, and workplace adaptation for injured workers.
Which companies will receive free visits from the mutual insurance company in 2027?
Priority actions are directed to companies with fewer than 50 employees and those belonging to economic activity divisions with the highest number of serious and fatal accidents recorded in 2025. If your company meets any of these criteria and is associated with a collaborating mutual insurance company, you can proactively request free technical advice.
What is Prevention10.es and what is it for?
Prevention10.es is the public workplace risk prevention platform designed specifically for SMEs and self-employed workers. It allows you to manage mandatory preventive documentation in a simplified and free manner. In 2027, mutual insurance companies are obligated to promote its use among their associated companies, and can offer support for its configuration and use.
When do these preventive programs from mutual insurance companies come into force?
The four programs established in the resolution come into force on January 1, 2027. Mutual insurance companies must include them in their activity plans for that year. The resolution was published on July 17, 2026, giving mutual insurance companies time to plan and budget the actions before the start of the year.
Does my company have any cost to receive preventive advice from the mutual insurance company in 2027?
No. The preventive activities that mutual insurance companies must execute in 2027 are financed with the mandatory budget of 0.7% of their premium income from occupational contingencies. Associated companies, especially SMEs and self-employed workers, receive visits and technical advice at no additional cost. There are no new premiums or fees derived from this resolution for companies.
Official source
Consult complete regulation in official source
Notice: 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-2026-15577