SELF-EMPLOYED CORPORATE: THIS IS THE NEW MINIMUM CONTRIBUTION BASE FOR 2026

We would like to inform you of a particularly relevant legislative update to Social Security that directly affects self-employed individuals. From now on, the minimum contribution base will increase to 1,424.40 euros, which means an increase in the monthly fee, which will be set at around 440 euros.

Who will see their quota increased?

Self-employed individuals, contributing family members and those who do not declare income, provided that they are paying a contribution of less than 440 euros per month. In this case, Social Security will demand the difference. However, if they already pay a contribution of 440 euros per month or more, this regulation will not affect them and they will not have to do any paperwork.

This increase is estimated to affect a third of the total. Thus, of the 3.4 million self-employed workers in Spain, more than a million are corporate and family workers. They are those who form a company to carry out their activity, of which they are partners or administrators, and the direct relatives who work in the business of another self-employed person.

How much does it cost?

The minimum contribution base increases by 42 percent, going from the 1,000 euros set in 2025 to the current 1,424 euros. The difference will mean a monthly increase of 135 euros if the minimum base is paid. If you are already contributing above the 1,000 euros minimum base, the increase will be smaller.

Do I have to pay the increase now?

No, you can continue paying the current fee, but at the beginning of 2028, when the regularization of the 2026 financial year is carried out, it will be time to compensate for it.

Why does it only involve these freelancers?

Because it is a decision that was already approved previously. It means that this year the minimum contribution base for the self-employed cannot be lower than that of the general regime. That is why the increase, which certainly contrasts with the freezing of contributions for the rest of the self-employed workers. If you need more information, do not hesitate to contact DATA AND SERVICES