Royal Decree-Law 16/2025 Regulatory continuity and adjustments in labor and contribution matters
8 January 2025 · VILAR RIBA
Royal Decree-Law 16/2025 of 23 December, published on 24 December, is adopted in a context of budgetary extension and its main purpose is to ensure continuity of the existing regulatory framework, extending measures already in force and introducing targeted adjustments, particularly regarding the updating of amounts for Social Security contributions, with effect for the year 2026. This information note focuses exclusively on new developments with a direct impact on the labor sphere, of interest to companies and workers, and excludes measures of a tax, energy or social nature that do not directly affect labor management.
New developments in labor and employment matters
- Interprofessional Minimum Wage (art. 10):
The validity of the interprofessional minimum wage set for the year 2025 is extended until the minimum wage for 2026 is determined. - Limitations on objective dismissals (art. 11):
The existing regime of limitations on objective dismissals, linked to the receipt of public aid and the use of internal flexibility measures, is extended for the year 2026. Specifically:-
Companies benefiting from direct aid provided for under this regulation may not justify objective dismissals during 2026 on the basis of increased energy costs.
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Companies making use of ERTE schemes or working-time reductions due to causes related to the invasion of Ukraine and receiving public support may not rely on those same causes to carry out dismissals.
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New developments in Social Security matters
- Contribution bases for 2026 (general regime and self-employed) (art. 9.1): For the year 2026, a single maximum contribution base is established for the entire Social Security system, applicable both to the General Regime and to the Special Regime for Self-Employed Workers (RETA):
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Maximum contribution base 2026: €5,101.20 per month (maximum base 2025: €4,909.50 per month)
- Minimum contribution bases will be automatically increased by the same percentage as the interprofessional minimum wage approved for 2026, increased by one sixth.
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- Intergenerational Equity Mechanism (IEM) (art. 9.2): For the year 2026, the additional contribution corresponding to the IEM will be 0.90%, distributed as follows:
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0.75% borne by the employer.
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0.15% borne by the worker.
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- Additional solidarity contribution (art. 9.3): As from 1 January 2026, the additional solidarity contribution will be calculated by applying the following contribution rates to remuneration exceeding the maximum contribution base:
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1.15% on the portion of remuneration between €5,101.21 and €5,611.32, of which 0.96% is borne by the employer and 0.19% by the worker.
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1.25% on the portion of remuneration between €5,611.33 and €7,651.80, of which 1.04% is borne by the employer and 0.21% by the worker.
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1.46% on the portion of remuneration exceeding €7,651.80, of which 1.22% is borne by the employer and 0.24% by the worker.
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- Contributions for occupational contingencies and adaptation to CNAE 2025 (first final provision of RDL 16/2025 – new Additional Provision 61 and new Transitional Provision 45 of the LGSS): A new schedule of premium rates for occupational contingencies, adapted to the new CNAE 2025 codes, is incorporated into the General Social Security Act, expressly repealing the tariff in force since 2007. Companies that have not communicated their new CNAE 2025 code as of 1 January 2026:
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Will be subject to the highest contribution rate corresponding to their former activity.
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Communications submitted after that date will not have retroactive effect.
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Entry into force
- Contributions for contingencies: Royal Decree-Law 16/2025 enters into force on the day following its publication in the Official State Gazette (BOE), that is, 25 December 2025 (fifth final provision).
- Social Security measures: The measures contained in Chapter III (contributions, bases, IEM, additional solidarity contribution, self-employed workers, etc.) take effect from 1 January 2026.
