On March 27, a modification to the General Social Security Collection Regulations was approved by Royal Decree 322/2024. This variation introduces a new measure called additional solidarity contribution, which will affect those workers whose salaries exceed the maximum contribution base.

The measure, which is established as a novel contribution, is made in order to preserve the redistributive component of the public pay-as-you-go pension system. This contribution will be applied gradually as from January 2025 and will affect workers of the General Social Security Regime and the Sea Workers’ Regime, and will not be applicable to those belonging to the Special Regime for Self-Employed Workers (RETA).

Said solidarity quota will be applied to salaries exceeding the maximum annual contribution base, established at 4,720.5 euros per month for the year 2024, with an initial applicable percentage of around 0.92% in 2025 and gradually increasing to reach 7% in 2045 in the respective case.

The implementation of the quota in 2025 will be divided into three segments:

  • An increase of 0.92% for income between the maximum contribution base and 10% above
  • A 1% increase for income between 10% and 50% above the maximum base
  • An increase of 1.17% for income exceeding 50% above the maximum base.

These percentages will experience an annual increase of 0.25 points until 2045:

  • The first segment extends from the maximum base up to 10% in addition to the maximum base, with a contribution of 5.5%
  • The second segment extends from 10% to 50% above the base, with a contribution rate of 6%
  • The third segment includes any amount exceeding 50% above the maximum base, with a contribution of 7%.

A detailed view of this deployment during each year from 2025 to 2045 can be found in the Royal Decree, through the following table:

YearRemuneration from maximum base up to an additional 10% of the maximum baseRemuneration from an additional 10% of the maximum base up to an additional 50% of the maximum baseRemuneration above the additional 50% of the maximum base
Contribution rate %Contribution rate %Contribution rate %
20250,9211,17
20261,151,251,46
20271,381,51,75
20281,601,752,04
20291,8322,33
20302,062,252,63
20312,292,52,92
20322,522,753,21
20332,7533,50
20342,983,253,79
20353,213,54,08
20363,443,754,38
20373,6744,67
20383,904,254,96
20394,134,55,25
20404,354,755,54
20414,5855,83
20424,815,256,13
20435,045,56,42
20445,275,756,71
20455,506,007,00

The distribution of this contribution between employer and employee will follow the same proportion as the distribution of the contribution for common contingencies (83.39% will be paid by the company and 16.61% will be paid by the employee), with the deadline for payment of this additional contribution being the last day of the month following the month in which the corresponding remuneration is paid.

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