From 1 January 2026, Spain will modify the rate of the Additional Solidarity Contribution (ASC) applying to employees whose remuneration exceeds the maximum Social Security contribution base. The measure forms part of broader Social Security reforms and is intended to strengthen system funding through additional contributions on higher earnings, shared between employers and employees.
The Additional Solidarity Contribution introduces a new Social Security cost for employers and high-earning employees. Payroll teams should update systems to apply the correct tiered rates and splits, and employers should factor the additional cost into workforce and remuneration planning.
For further detailed guidance on payroll, Social Security and mobility requirements in Spain, visit our Spain Global Insights on the activpayroll website.
To ensure your payroll processes are ready for Spain’s Additional Solidarity Contribution from 2026, and to confirm compliance with the new tiered rates, please complete our Contact Us form. A member of our expert team will be happy to guide you through the calculation requirements and implementation considerations.