From January 1, 2025, workers with remuneration above the maximum contribution base must make an additional solidarity contribution.

As we informed you previously, Royal Decree 322/2024, of March 26, amended the General Regulation on Contributions and Settlement of other Social Security Rights, approved by Royal Decree 2064/1995, of December 22, introducing an article that includes the necessary regulations to apply, from January 1, 2025, the additional solidarity contribution referred to in Article 19 bis of the General Social Security Law.

• Attention. As of January 1, 2025, social security contributions must be paid on the salaries of employed workers that exceed the maximum contribution bases.

1. Who is required to make this contribution?

From 1 January 2025, all employees with remuneration above the maximum contribution base will be subject to this additional contribution, regardless of whether they are exempt from contributing for common contingencies, such as in cases of active retirement or workers of ordinary retirement age.

2. Applicable contribution rates

The additional solidarity contribution will be calculated in three stages:

• 0,92% on the remuneration between the maximum contribution base and 10% above it.
• 1% on the remuneration between 10% and 50% higher than the maximum base.
• 1,17% on the remuneration that exceeds the previous 50%.

Attention.  These percentages will gradually increase until 2045, at which point the rates will be as follows:

• 5,5% for the first section.
• 6% for the second section.
• 7% for the third section.

3. Quotation distribution

The distribution between the company and the employee will follow the same proportion as the contribution for common contingencies:

• 83,39% at the employer's expense.
• 16,61% at the worker's expense.

4. Application and control standards

• Data communication: Companies must inform the General Treasury of Social Security (TGSS) of the affected workers, detailing the period, the contribution base and the remuneration subject to the additional contribution.

• Settlement: This contribution must be paid in the month following the payment of the corresponding remuneration.

• Control and inspection: The Labor and Social Security Inspectorate will monitor compliance with this obligation, while the TGSS may carry out checks and adjustments on the contributions paid.

5. Additional considerations

• Not applicable to bonuses: The solidarity contribution cannot be subject to reductions, bonuses or exemptions.
• Calculation in case of multiple employment: The contribution will be made when the sum of the contribution bases in all jobs exceeds the maximum base established.
• Proportional calculation: In incomplete months of work, the maximum base will be prorated according to the days worked.

The new solidarity contribution represents an additional cost for workers and companies with salaries above the maximum contribution base. Given its impact on the labor cost structure, it is advisable to review its application and financial planning in advance.

If you need more information or advice on how this measure will affect your company, our team is at your disposal.

You can contact this professional office for any questions or clarifications you may have.

Warm regards,

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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