What You Need to Know About the New Solidarity Contribution in Spain (2025)

Starting January 1, 2025, the additional solidarity contribution will come into effect, following the approval of Royal Decree-Law 2/2023. This new measure is designed to ensure the sustainability of public pensions and applies to employees earning above the maximum contribution base. Below, we break down everything you need to know about this change.

What Is the Additional Solidarity Contribution?

This new contribution applies to earnings exceeding the maximum contribution base, which is set at €4,720.5 per month for 2024. The contribution will be applied to the amount exceeding this limit and will not generate additional benefit rights.

Contribution Rates

The contribution is structured in three progressive tiers based on the level of earnings above the maximum base:

1. Up to 10% above the maximum base:
   • 0.92% in 2025, increasing to 5.5% in 2045.
2. From 10% to 50% above the maximum base:
   • 1% in 2025, reaching 6% in 2045.
3. Above 50% of the maximum base:
   • 1.17% in 2025, increasing to 7% in 2045.

Contribution Rates for 2025:

• First tier: 0.92%
• Second tier: 1%
• Third tier: 1.17%

Contribution Rates for 2045:

• First tier: 5.5%
• Second tier: 6%
• Third tier: 7%

How Are Contributions Split Between Employer and Employee?

The distribution follows the same proportion as contributions for common contingencies:

• 83% paid by the employer.
• 17% paid by the employee.

For instance, in 2025:

• For the first tier, the employer will pay 0.77%, and the employee will pay 0.15%.
• For the third tier, the employer will pay 0.98%, and the employee will pay 0.19%.

In 2045, these rates increase:

• For the first tier, the employer will pay 4.58%, and the employee will pay .
• For the third tier, the employer will pay 5.84%, and the employee will pay .

Practical Example: Impact on a Salary of €10,000

Let’s take an employee earning €10,000 per month. Here’s how the contribution would look in 2025 and 2045, based on the 2024 maximum base:

2025:

• First tier: Employer: €3.63, Employee: €0.71
• Second tier: Employer: €15.67, Employee: €3.21
• Third tier: Employer: €28.61, Employee: €5.55

Total monthly contribution:

• Employer: €47.92
• Employee: €9.46
• Total: €57.38

2045:

• First tier: Employer: €21.62, Employee: €4.34
• Second tier: Employer: €94.41, Employee: €18.88
• Third tier: Employer: €170.51, Employee: €33.86

Total monthly contribution:

• Employer: €286.55
• Employee: €57.05
• Total: €343.60

The additional solidarity contribution introduces a significant change for high earners. Although its implementation will be gradual, we recommend preparing ahead and adjusting your financial and payroll planning accordingly.

At our advisory firm, we are committed to helping you navigate these changes. If you have any questions or need personalized simulations, don’t hesitate to contact us.

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