In accordance with Royal Decree-Law 2/2023, of 16 March, on 1 January 2025 the additional solidarity contribution will come into force, whereby companies and employees will have to contribute to the Social Security for salaries exceeding the maximum contribution base annually established by the General State Budget Law.
Social Security contributions, both by the employer and the employee, are calculated on the basis of the latter’s salary. Nevertheless, until now in Spain there have been maximum and minimum thresholds on the contribution bases so that, above a certain salary amount, the contribution to be paid did not vary.
This Royal Decree amended the consolidated text of the Social Security Law, introducing a new Article 19 bis on the additional solidarity contribution, with the aim of increasing Social Security contributions and thus achieving the sustainability of public pensions. This measure means that Social Security contributions will no longer be capped by the maximum contribution base, as was previously the case.
What does the solidarity contribution consist of?
This is a new contribution to be paid by both employees and companies on salaries exceeding the maximum annual contribution base, which for 2024 is EUR 4.720,50 per month.
This contribution will be applied to the excess of salaries above the maximum contribution base, according to the following tranches:
- First tranche à 5,5 per cent on the part of the remuneration between the maximum contribution base and the amount exceeding the maximum base by 10 per cent.
- Second tranche à 6 per cent on the part of the remuneration between the 10 per cent above the maximum contribution base and the 50 per cent.
- Third tranche à 7 per cent on the part of the remuneration exceeding the 50 per cent.
The distribution of the solidarity contribution rate between employer and employee will remain in the same proportion as the distribution of the contribution rate for common contingencies. That is, the employer will pay the 83,39%, and the employee will pay 16,61%.
The application of the new additional contribution will be progressive from 2025 to 2045 and will be carried out through a gradual increase of the contribution rate, maintaining the same ratio between the employer and the employee as in the case of the common contingencies contribution.
Which employees will be affected by the solidarity contribution?
The solidarity contribution will apply to employees whose income is above the maximum contribution base. Specifically:
- Employees paying contributions under the General Social Security Scheme
- Employees under the Scheme for Seafarers
- Self-employed persons included in the Special Scheme for Seafarers
For the time being, workers under the Special Regime for Self-Employed Workers (RETA) are exempt from the additional solidarity contribution.
What will be the legal deadline for payment?
The legal deadline for the payment of the additional solidarity contribution will be the last day of the month following the month in which the contributions are due.
EXAMPLE: A worker who earns EUR 7.500 in January 2025 (considering that the maximum base for 2024 is EUR 4.720,50). Maximum base excess: 7.500 – 4.720,50 = 2.779,50
In the normal L00 settlement, the following must be submitted
- First tranche excess: Up to 10% of the maximum base = 472,05. 0,92% will be applied to this amount. The distribution between employer and employee will be EUR 3,62 (0,77%) employer and EUR 0,72 (0,15%) employee.
- Second tranche excess: From 10% to 50% of the maximum base 2.360,25 – 472,05 = 1.888,20. 1% will be applied to this amount. The distribution between employer and employee will be EUR 15,75 (0,83%) employer and EUR 3,14 (0,17%) employee.
- Third tranche excess. From 50% of the maximum base: 419,25. 1,17% will be applied to this amount. The distribution between employer and employee will be EUR 4,09 (0,98%) employer and EUR 0,81 (0,19%) employee.
The total additional solidarity contribution will be EUR 23,46 for the employer and EUR 4,67 for the employee.
Subsequently, there is a salary increase due to the publication of the collective agreement or a bonus accrued prior to the month in which it is received. The worker receives EUR 1.000 for the period 01/2025.
In the supplementary L03 settlement, the following must be submitted:
- Third tranche excess. Remuneration exceeding 50% of the base: 1.000. 1,17% will be applied to this amount. The distribution between employer and employee will be EUR 9,75 (0,98%) employer and EUR 1,94 (0,19%) employee.
The total additional solidarity contribution will be EUR 9,76 for the employer and EUR 1,94 for the employee.
Additional important information on Social Security Costs in 2025
Royal Decree-Law 2/2023 also contains other provisions that imply an additional increase in Social Security contributions that will have an impact in 2025.
From 2024 to 2050, the revaluation of the maximum contribution base for Social Security will consist of an annual update by a percentage equal to that established for the revaluation of contributory pensions, which is equal to the percentage corresponding to the variations in the Consumer Price Index for the twelve months prior to December of the previous year.
The Thirty-Eighth Transitional Provision, for the application of a maximum contribution base cap, establishes that a fixed annual amount of 1,2 percentage points shall be added to the maximum contribution bases of the different Social Security schemes, established by successive General State Budget Acts.
In accordance with the Forty-Third Transitional Provision of Royal Decree-Law 2/2023, the Intergenerational Equity Mechanism (MEI) in 2025 will be 0,80%, of which 0,67% will be paid by the employer and 0,13% by the employee. The MEI will therefore increase contributions by 0,09% in contributions for the employer and 0,01% for the employee.