The solidarity surcharge represents a new chapter in Spain's Social Security contribution system, designed to promote greater contributory fairness and strengthen the long-term sustainability of the system. From 2025 onwards, both companies and employees whose salaries exceed the maximum contribution ceilings will be subject to this measure, which requires additional contributions without generating any extra entitlements to benefits. This change will have a significant impact on corporate financial planning and on employees' net salaries. Read on to find out everything you need to know about this measure and how it may affect you.
Written by Alessia Macchia
Graduate in Labour Relations
WHAT IS THE SOLIDARITY SURCHARGE?
The solidarity surcharge is a concept introduced into Spain's Social Security contribution system. It is designed to apply additional levies on remuneration that exceeds the maximum contribution ceilings — amounts that were traditionally exempt from further contributions by both the company and the employee.
This means that, from 2025, both companies and employees will pay higher Social Security contributions once they reach the maximum contribution ceilings — even though, for the employee, these additional contributions do not generate any extra benefit entitlements.
The solidarity surcharge has two main objectives:
- Contributory fairness: To ensure that higher earners contribute proportionately to the funding of the Social Security system, even where no additional benefit entitlements are generated.
- System sustainability: To help finance public Social Security benefits (pensions, unemployment, etc.) in a context of an ageing population and rising expenditure.
WHO DOES THE SOLIDARITY SURCHARGE AFFECT?
The surcharge will apply to:
- Employees contributing under the General Social Security Scheme.
- Employees contributing under the Special Scheme for Sea Workers.
- Self-employed workers who contribute under the Special Scheme for Sea Workers.
Does the solidarity contribution apply to self-employed workers?
Workers registered under the Special Scheme for Self-Employed Workers (RETA) will not be subject to this additional contribution.
How is the solidarity contribution applied?
- Maximum contribution base (2024): In 2024, the maximum contribution base is set at €4,930.20 per month.
- Additional contribution: On the portion of salary exceeding this maximum base, the solidarity contribution applies at a reduced rate, split between the employee's share and the company's share.
- Contribution rates (2024):
- employee: 1%.
- company: 5%.
For example, if an employee has a monthly gross salary of €6,000, the difference above the maximum base of €4,930.20 would be €1,069.80. The reduced rates mentioned above are applied to this amount.
Solidarity contribution from 1 January 2025 onwards...
The additional solidarity contribution, in relation to the remuneration referred to in Article 19 bis of the General Social Security Act (LGSS), will apply to the difference between the maximum contribution base for common contingencies for employed workers and the contribution base that would have applied to them in the absence of that maximum base. This difference will be calculated in accordance with Article 147 of the General Social Security Act (LGSS), taking as reference the contribution rules applicable to the remuneration received during the settlement period corresponding to the month in which that remuneration accrued, with the bands and percentages established by law. The solidarity contribution is scheduled for implementation in 2025 and will apply as follows:
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A 0.92% contribution increase for earnings falling between the maximum contribution base and 10% above that base.
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A 1% contribution increase for earnings exceeding the maximum contribution base by up to 50%.
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A 1.17% contribution increase for earnings exceeding the maximum contribution base by more than 50%.
In addition, this percentage will increase annually by 0.25 percentage points, with the aim of reaching the following contribution rates by 2045:
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First band: from the maximum contribution base up to 10% above it, at a contribution rate of 5.5%.
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Second band: from 10% to 50% above the maximum contribution base, at a contribution rate of 6%.
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Third band: any amount exceeding 50% above the maximum contribution base, at a contribution rate of 7%.
This gradual adjustment is designed to increase the contribution of higher earners to the Social Security system in a phased and sustainable manner through to 2045.
| YEAR | From the maximum contribution base up to 10% above it | From 10% above to 50% above the maximum contribution base | More than 50% above the maximum contribution base |
|---|---|---|---|
| Contribution rate % | Contribution rate % | Contribution rate % | |
| 2025 | 0.92 | 1.00 | 1.17 |
| 2026 | 1.15 | 1.25 | 1.46 |
| 2027 | 1.38 | 1.50 | 1.75 |
| 2028 | 1.60 | 1.75 | 2.04 |
| 2029 | 1.83 | 2.00 | 2.33 |
| 2030 | 2.06 | 2.25 | 2.63 |
| 2031 | 2.29 | 2.50 | 2.92 |
| 2032 | 2.52 | 2.75 | 3.21 |
| 2033 | 2.75 | 3.00 | 3.50 |
| 2034 | 2.98 | 3.25 | 3.79 |
| 2035 | 3.21 | 3.50 | 4.08 |
| 2036 | 3.44 | 3.75 | 4.38 |
| 2037 | 3.67 | 4.00 | 4.67 |
| 2038 | 3.90 | 4.25 | 4.96 |
| 2039 | 4.13 | 4.50 | 5.25 |
| 2040 | 4.35 | 4.75 | 5.54 |
| 2041 | 4.58 | 5.00 | 5.83 |
| 2042 | 4.81 | 5.25 | 6.13 |
| 2043 | 5.04 | 5.50 | 6.42 |
| 2044 | 5.27 | 5.75 | 6.71 |
| 2045 | 5.50 | 6.00 | 7.00 |
WHO IS RESPONSIBLE FOR PAYING THE CONTRIBUTION PERCENTAGES?
What additional costs does this mean for companies?
The impact on Social Security costs for companies depends on the number of employees whose salaries exceed the maximum contribution base. For each affected employee:
- Additional cost per employee: Calculated by applying 5% to the portion of remuneration exceeding the maximum base.
- Cumulative impact: If a company has several employees in this situation, costs increase proportionally.
Practical example:
- Monthly salary (gross): €6,000.
- Excess above the maximum base: €1,069.80.
- Solidarity surcharge payable by the company: €1,069.80 × 5% = €53.49/month.
- On an annual basis: €53.49 × 12 = €641.88/year in additional cost per employee.
HOW COULD THESE MEASURES AFFECT ME?
Payroll advisory:
