The beginning of 2025 brings with it a series of important changes in Social Security contributions in Spain, affecting both self-employed workers and employees.
These modifications seek to adapt the system to the needs of sustainability and justice, emphasizing tax equity and adaptation to real income. Below, we break down the main adjustments and how they will impact different groups.
One of the main novelties for 2025 is the update of the contribution bases. The maximum base will be set at 4,909.50 euros per month, while the minimum bases will increase in proportion to the Minimum Interprofessional Salary (SMI), increased by one sixth.
This means that workers and employers will have to adjust their contributions based on these new limits, which will have a direct impact on labor costs. In addition, the Intergenerational Equity Mechanism (MEI) continues with its upward projection, an additional contribution that will be applied to all registration situations in which there is an obligation to contribute for retirement pensions.
The MEI will entail an additional charge of 0.80% on the contribution base. In the case of employees, this percentage will be distributed as 0.67% paid by the employer and 0.13% paid by the worker.
For the self-employed, 0.80% will be assumed entirely by them. Last year, the MEI represented 0.70% of which 0.58% was borne by the company and 0.12% by the worker in the case of employed workers and 0.70% by responsibility of self-employed workers.
Another significant change is the implementation of the additional solidarity contribution, designed for salaries that exceed the maximum contribution base. This contribution will not generate additional pension rights and will exclusively affect employed workers.
It will be structured in three progressive sections:
• 0.92% for the range of 4,909.50 to 5,400.45 euros.
• 1% for salaries between 5,400.46 and 7,364.25 euros.
• 1.17% for the excess over 7,364.25 euros.
Although self-employed workers are not directly subject to this additional contribution in their personal regime, employees hired by self-employed workers must apply it if their salaries exceed these limits, which implies an increase in the self-employed person’s obligations as an employer.
As in the rest of the concepts, 83.39% of this tax is paid by the employer and 16.61% by the worker.
The group of self-employed workers also faces important changes, particularly with the consolidation of the contribution system based on real income. This system forces the self-employed to contribute based on the net returns obtained, divided into different sections.
For 2025, the minimum and maximum bases in each section have been adjusted, with fees ranging between 653.59 euros per month for the lowest incomes and 1,928.10 euros for the highest. The maximum base for any self-employed person is set at 4,909.50 euros.
In addition, the possibility of regularizing contributions through Social Security is maintained if the actual declared income does not coincide with the initial bases. As I mentioned previously, the MEI will also be applied, which represents an additional 0.80% on the contribution base.
For multi-activity self-employed workers, who simultaneously contribute as an employee, a limit is established to avoid duplication. Those whose total contributions exceed 16,672.66 euros may request a refund of 50% of the excess, limited to half of the contributions paid into the Self-Employed Regime.
For employers, including self-employed workers with contract workers, these changes represent an increase in labor costs. The additional solidarity contribution, the adjustments to the MEI and the updates to the minimum and maximum bases will result in greater contributions per employee, especially in those cases where remuneration exceeds the established limits.
In the case of workers over 62 years of age in a situation of temporary disability, companies may benefit from a 75% reduction in business contributions for common contingencies, as part of the measures to encourage job continuity at advanced ages.
The president of the Administrative Managers, Fernando Jesús Santiago Ollero, points out that “we are slowly draining resources from business owners and the self-employed and we continue to burden the workers, who are also affected by this voracity of tax collection.
If the necessary foundations are not laid to accompany all these increases with incentives for investment and an increase in productivity, we will end up increasing the number of workers who live off the State. And we have to stop manipulating the employment and contributor figures and really tell the situation in the labor market, and they don’t tell us how many discontinuous permanent workers there are.”
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