ICONOS FINALES-TRAZADOS

Bases and types of contribution in the General Regime

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Learn about the minimum and maximum limits and the cost of social contributions.

Contribution bases for 2026

 

The maximum contribution base in the General Regime for 2026 is 5, 101. 20 euros per month and the minimum base is 1, 424. 40 euros per month.

See the current maximum and minimum bases depending on the contribution group to which your workers are assigned:

Contribution group Professional categories Monthly minimum base Monthly maximum base
1 Engineers and graduates

1, 989. 30 euros

5, 101. 20 euros
2 Technical engineers, experts, and qualified assistants

1, 649. 70 euros

5, 101. 20 euros
3 Administrative and workshop managers

€1, 435. 20

5, 101. 20 euros
4 Non-graduate assistants

1, 424. 40 euros

5, 101. 20 euros
5 Administrative officers

1, 424. 40 euros

5, 101. 20 euros
6 Subordinates

1, 424. 40 euros

5, 101. 20 euros
7 Administrative assistants

1, 424. 40 euros

5, 101. 20 euros
    Minimum daily base Maximum daily base
8

First and second officials

47. 48 euros

170. 04 euros
9

Third officials and specialists

47. 48 euros

170. 04 euros
10

Laborers

47. 48 euros

170. 04 euros
11

Workers under eighteen years of age, regardless of their professional category

47. 48 euros

170. 04 euros

 

 

 

Contribution rates for 2026

 

The contribution rates in the General Regime for 2025 are as follows:

Concept Percentage
Company Worker Total
Common contingencies

23. 60%

4. 70%

28. 30%
Unemployment (indefinite contract, fixed-discontinuous, disabled temporary, training, relief, interim)

5. 50%

1. 55%

7. 05%
Unemployment (fixed-term contract)

6. 70%

1. 60%

8. 30%
FOGASA

0. 20%

-

0. 20%
Vocational training

0. 60%

0. 10%

0. 70%
Work accidents and occupational diseases According to the premium rate included in the 4th DA of Law 42/2006
Overtime (force majeure)

12%

2%

14%
Overtime (other)

23. 60%

4. 70%

28. 30%
MEI (Intergenerational Equity Mechanism)

0. 75%

0. 15%

0. 90%
Additional solidarity contribution It will result from applying a rate of 1. 15% to the remuneration portion between 5, 101. 21 euros and 5, 611. 32 euros, with 0. 96% borne by the company and 0. 19% by the worker; 1. 25% applicable to the remuneration portion between 5, 611. 33 euros and 7, 651. 80 euros, with 1. 04% borne by the company and 0. 21% by the worker; and 1. 46% to the remuneration portion exceeding the previous amount, with 1. 22% borne by the company and 0. 24% by the worker.

 

 

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