Self-employed contributions for 2026: a general freeze, an increase in the MEI, and a surprise for company owners and partners
Now that the first half of the year is over, it is a good time to review what has changed — and what has not — in the social security contributions for the self-employed. Royal Decree-Law 16/2025 of 23 December extended the contribution tables and bands in force in 2025 into 2026, after no agreement was reached on the proposed increases. However, this ‘freeze’ has important nuances that are worth being aware of, especially now that the mid-year review is approaching.
What remains the same
The contribution system based on actual income, in force since 2023, continues to apply with the same 15 brackets as in 2025: the monthly contributions based on the minimum base for each bracket continue to range, approximately, between 200 and 590 euros, depending on net earnings. The flat rate for new self-employed workers and the option to change brackets up to six times a year to adjust contributions to the actual performance of the business also remain in place.
What has increased
- The MEI (Intergenerational Equity Mechanism) rises from 0.8% to 0.9% of the contribution base in 2026, a surcharge borne entirely by the self-employed person. Its impact varies depending on the chosen base, but it amounts to several euros more per month even with ‘frozen’ brackets. The flat-rate contribution, including the MEI, stands at around 88.64 euros per month.
- Self-employed business owners and family assistants: from 1 January 2026, their minimum contribution base may not be lower than the minimum base for Group 7 of the General Scheme, set at 1,424.40 euros per month (compared with 1,000 euros in 2025). This represents an increase of more than 40 per cent in the minimum contribution base, with contributions amounting to around 449 euros per month. During 2026, a contribution base no lower than the 2025 minimum may be provisionally maintained, but the difference will be reflected in the subsequent adjustment.
- The contribution base of €1,424.40 also applies to those who, during the adjustment, are found not to have filed a personal income tax return or not to have declared income under the direct assessment scheme.
The annual adjustment: the step nobody should overlook
Every year, the General Treasury of the Social Security cross-checks data with the Tax Agency and adjusts contributions: if you contributed more than was due based on your actual income, you will receive a refund; if you contributed less, you will have to pay the difference. That is why it is so important that the income bracket you choose reflects your actual projected income: a forecast that is too optimistic or too conservative will result, months later, in an unexpected payment or money being tied up.
Mid-year review: our recommendations
- Compare your actual net earnings for the first half of the year with the forecast submitted to Social Security and, if there is a discrepancy, request a change of tax bracket (remember: up to six changes per year, taking effect every two months).
- Self-employed individuals operating as companies and their partners: review your 2026 contribution base now to prevent subsequent adjustments from revealing significant discrepancies.
- Align your contribution base with your tax planning: the contribution base and the income tax base are calculated differently, and optimising one without considering the other often proves costly.
- Keep thorough records of deductible expenses: net income — and with it, your tax bracket — depends on comprehensive and properly substantiated accounting of expenses.
Would you like to check whether your 2026 contribution bracket is correct or calculate the impact of the new minimum base if you are a self-employed person operating as a company?
At SF Abogados, we provide personalised advice. Contact us at www.sfabogados.com or call us and we will assess your case.
Information note prepared by SF Abogados on 2 July 2026 based on Royal Decree-Law 16/2025 (BOE 24/12/2025), the Contribution Order for 2026 and the RED News Bulletin 5/2026, dated 31 March, from the General Treasury of the Social Security. This content is for information purposes only and does not constitute advice on a specific case.
