Spain Introduces Additional Solidarity Contribution for High Earners

Scope: Applies to employees earning above the maximum Social Security contribution base

2026 maximum contribution base: €5,101.20 per month

• 1.15 per cent on the portion of salary between the maximum contribution base and up to 10 per cent above that base (€5,101.21 to €5,611.32), with 0.96 per cent paid by the employer and 0.19 per cent by the employee 

• 1.25 per cent on the portion of salary between 10 per cent and 50 per cent above the maximum contribution base (€5,611.32 to €7,651.80), with 1.04 per cent paid by the employer and 0.21 per cent by the employee 

• 1.46 per cent on the portion of salary exceeding 50 per cent above the maximum contribution base (€7,651.80 and above), with 1.22 per cent paid by the employer and 0.24 per cent by the employee 

Transitional regime: Contribution rates will increase gradually each year until 2045, when the following rates will apply: 

• 5.5 per cent on earnings up to 10 per cent above the maximum contribution base 

• 6 per cent on earnings between 10 per cent and 50 per cent above the maximum contribution base 

• 7 per cent on earnings exceeding 50 per cent above the maximum contribution base

Calculation example: For an employee earning €6,000 per month in 2026, the ASC is calculated on the portion of salary exceeding the maximum contribution base: 

• €510.11 × 1.15 per cent for earnings between €5,101.21 and €5,611.32 

• €388.68 × 1.25 per cent for earnings between €5,611.32 and €6,000