The 2026 solidarity contribution is an additional social security levy in Spain applied to salaries that exceed the maximum contribution base. This measure is part of the pension system reform and aims to strengthen the financial sustainability of the Spanish Social Security system.
It is a progressive contribution that only affects high-income earners and is applied on top of standard Social Security contributions.
Who is affected by the solidarity contribution?
This additional contribution applies to:
- Employees with high salaries
- Executives and senior management
- Companies whose employees exceed the maximum contribution base.
It does not apply to the entire salary, only to the portion that exceeds the established threshold.
How is it calculated in 2026?
The solidarity contribution is structured into three progressive brackets, depending on the amount exceeding the maximum contribution base:
- Bracket 1: between €5,101.20 and €5,611.32
→ 1.15% (0.96% employer / 0.19% employee) - Bracket 2: between €5,611.33 and €7,651.80
→ 1.25% (1.04% employer / 0.21% employee) - Bracket 3: above €7,651.81
→ 1.46% (1.22% employer / 0.24% employee).
The contribution is shared between the employer and the employee, following the same structure as other Social Security contributions.
Objectives of the solidarity contribution
This measure aims to:
- Increase funding for the public system
- Strengthen the sustainability of the pension system
- Increase contributions from higher-income earners
- Preserve the redistributive nature of Social Security.
Does it generate pension rights?
No. The solidarity contribution is an additional levy that does not increase the calculation base of future pension rights, as it only applies to income above the maximum contribution threshold.
Conclusion
The solidarity contribution in 2026 represents a significant change in the contribution structure for high salaries in Spain. Although it only affects a specific group of workers, it has a direct impact on labour costs for high-income positions.
