The decree approved by the Government focuses exclusively on Social Security measures and confirms the application of several increases that will affect both salaried employees and self-employed workers. This measure aims to strengthen the pension reserve fund.
The main novelty is the increase in the Intergenerational Equity Mechanism (MEI), which will rise to 0.9% in 2026. For employed workers, 0.15% will be borne by the employee and 0.75% by the employer. Self-employed workers, however, must assume 100% of this contribution.
The maximum contribution base also increases by 3.9%, reaching 5,101.2 euros monthly (61,214.4 euros annually). This increase means that a larger portion of high-income workers' salaries will contribute to the system. Furthermore, the solidarity quota is introduced, taxing the salary excess above the maximum base, with a surcharge ranging between 1.15% and 1.46%, affecting only salaried employees.
These measures are estimated to generate nearly 1,000 million euros in additional income during the year, significantly strengthening the sustainability of the pension system.
Regarding the self-employed (autónomos), the Executive has chosen to extend the quotas in force in 2025, keeping them unchanged. This decision comes due to the lack of agreement with different self-employed worker associations and has been well received by the sector.
