Social Security contribution updates: what your company should review in the second half of 2025

The 2025 financial year is a decisive one for companies regarding Social Security contributions. The entry into force of Royal Decree-Law 1/2025 has updated several elements that directly impact labour costs, payroll planning, and compliance with the General Treasury of Social Security (TGSS). Having a clear roadmap is essential to ensure your company complies with all regulatory changes and avoids errors that could lead to surcharges, claims, or last-minute adjustments.

Social Security contribution updates: what your company should review in the second half of 2025

 

Main regulatory changes to keep in mind

Here’s a summary of the most relevant updates your company should review and apply correctly during the second half of the year:

Increase of the Intergenerational Equity Mechanism (MEI)

Since 1 January 2025, the additional MEI contribution has increased from 0.70% to 0.80% of the common contingency base. This is split between company and employee: 0.67% paid by the company and 0.13% by the employee.
Remember that the MEI has a specific purpose and does not generate additional benefits, so it’s important to communicate this to staff to avoid misunderstandings.

New solidarity contribution

Another significant new measure is the solidarity contribution, which applies to the portion of salary that exceeds the maximum contribution base (€4,909.50 per month in 2025). It is applied progressively in three brackets, with rates of 0.92%, 1%, and 1.17% depending on the excess.

To manage this properly, it is essential to correctly configure payroll software and ensure the right brackets and rates are applied.

Updated Minimum Wage (SMI)

The minimum wage is set at €1,184 gross per month in 14 payments. This increase has an immediate impact on minimum contribution bases and the salary adjustment for any employees below the new legal threshold. Companies must check that all contracts comply to avoid pay discrepancies and potential claims.

Revision of maximum and minimum contribution bases

The maximum contribution base for 2025 is €4,909.50, while minimum bases have been adjusted according to each professional group. It’s crucial to verify these amounts have been applied correctly since January to avoid underpayments or errors in contribution group assignments.

A good time to plan and verify

The second half of the year is the perfect time for a thorough review. Adlanter recommends auditing contribution bases, reviewing professional groups, reconciling data with the TGSS, and ensuring payroll systems are up to date with all applicable brackets and rates.

These actions help prevent Social Security issues and bring peace of mind ahead of the 2025 financial close.

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