The Order PJC/178/2025, of February 25, which develops the legal rules for contributions to Social Security, unemployment, protection for cessation of activity, Wage Guarantee Fund and vocational training for the year 2025, was published in the Official State Gazette (BOE) on February 26 and effective from January 1, 2025. The maximum contribution base is set at 4,909.50 euros per month.

The most relevant aspects of this regulation are detailed below, including the updating of minimum and maximum bases, changes in the intergenerational equity mechanism, new provisions for short-term temporary contracts, as well as particularities in special regimes.

1. CONTRIBUTION BASES IN THE GENERAL SCHEME

From 1 January 2025, the contribution limits are set as follows:

• Maximum contribution limit: 4,909.50 euros/month.
• Minimum contribution limit: the minimum interprofessional wage in force at any given time, increased by one sixth, but which cannot be less than 1,381.20 euros/month.

Regarding the contribution bases for common contingencies, the amounts for each professional group are as follows:

For workers whose salary is calculated on a daily basis, the contribution bases are as follows:

2. CONTRIBUTION RATES IN THE GENERAL SCHEME

The applicable contribution rates are maintained, with the introduction of new features such as the increase of the intergenerational equity mechanism (MEI) to 0.80% and the additional solidarity contribution for incomes above the maximum limits.

• Common contingencies: 28.30% (23.60% company + 4.70% worker).
• Work accidents and occupational diseases: Exclusively the responsibility of the company, according to established rates.
• Intergenerational Equity Mechanism (IEM): 0.80% (0.67% company + 0.13% worker).
• Additional solidarity contribution:
  • 0,92% on salaries between €4,909.51 and €5,400.45.
  • 1% on salaries between €5,400.46 and €7,364.25.
  • 1,17% on salaries above €7,364.25.

3. CONTRIBUTION TO THE SELF-EMPLOYED SOCIAL SECURITY SYSTEM (RETA)

The contribution bases for self-employed workers are determined based on net income. The maximum base for the highest income brackets is set at €4,909.50/month.

A special procedure is enabled until March 31, 2025 so that self-employed workers who in 2024 contributed at the maximum base of sections 11 and 12 can request a new base between €4,720.50 and €4,909.50.

4. QUOTATION FOR FIXED-TERM CONTRACTS

• Additional contribution for contracts of less than 30 days: A surcharge of €32.60 is introduced , payable by the employer, applicable at the end of the contract.
• Training and work-study contracts:
  • Single monthly fee of €67.13 for common contingencies.
  • Single monthly fee of €7.71 for professional contingencies.

5. CONTRIBUTION BASES FOR SPECIAL SCHEMES

Special System for Agricultural Workers in Employment

Bullfighting Artists and Professionals

6. DEADLINES AND REGULARIZATION OF FEES

Social Security contribution settlements submitted in February 2025, corresponding to January 2025, will be automatically adjusted in the coming months. These revised settlements can be paid without surcharge until the last day of the month following the notification of the update from the General Treasury of the Social Security.

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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