Spain Payroll Changes - 2026

1. Minimum salary/Wage changes

The new minimum wage in Spain is effective from January 2026.

• Minimum interprofessional wage (SMI): €1,424.5 gross per month (€17,094 gross annually)

2. Social security contributions

• Intergenerational equity mechanism:
  • Employer rate increases from 0.67% - 0.75%
     
• Solidarity contribution (employer portion):
  • 1st bracket: 0.96%
  • 2nd bracket: 1.04%
  • 3rd bracket: 1.22%
     
• Pending confirmation:
  • Max contribution base proposed to increase from €4,909.50 - €5,101.20/month

3. Allowances & supplements

• Remote work allowance: €18.21/month
• Daily travel allowance: €58.92/day (up from €57.20)