Increase of the Minimum Interprofessional Wage (SMI) in 2026
The new SMI is set at €1,221 gross per month in 14 payments, equivalent to €17,094 gross per year, representing a 3.1% increase compared to the previous year.
New paid parental leave of two weeks in Spain
The two weeks of paid parental leave are considered part of the leave for birth and care of a child, which currently amounts to 19 paid weeks per parent after the 2025 reform.
Social Security contributions in 2026: contribution bases and MEI increase
The increase in the maximum contribution base and the rise of the MEI rate to 0.90% will lead to higher contribution efforts, especially for employees with high salaries and for companies with above average pay structures.
Corporate Income Tax 2026 in Spain: rate reduction and an opportunity for foreign companies
The aim of this reform is to strengthen business competitiveness and position Spain as an attractive destination for foreign investment, while also enabling more effective medium term tax planning.
Can WhatsApp messages be used as evidence in an employment court case? Requirements and common mistakes
However, their validity is not automatic, and for the judge to admit and take them into account, their authenticity, integrity, and identity must be properly verified.