Social Security contribution bases and rates for 2026
31 Mar 2026Effective: 01 Jan 20261494 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.
Detailed analysis
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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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Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
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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