The publication of Royal Decree-Law 3/2026: regarding revaluation of pensions and new measures for Social Security.

Royal Decree-Law 3/2026, of February 3, approved by the Spanish Government, establishes the official revaluation of public pensions for 2026 and introduces a set of urgent measures in the area of Social Security. This decree consolidates many of the new developments that we already outlined in our January 11 article “Pensions and contributions 2026: main changes,” with definitive details on contribution rates, maximum and minimum bases, and special assistance for workers and companies.

Revaluation of pensions 2026

As we explained in our article on January 11, the decree establishes a 2.7% update to contributory pensions to preserve the purchasing power of pensioners. Higher increases are also contemplated for minimum and non-contributory pensions, as well as for certain benefits such as the Minimum Living Income, with an increase of close to 11.4%.

• The maximum pension is set at €3,359.60 per month or €47,034.40 per year.
• These measures will benefit around 13 million pensioners, particularly strengthening groups with lower incomes.

See our January article for the advance forecast and to understand how the measures have evolved since their official publication.

Adjustments to social security contributions

The decree also includes changes to contributions under the general scheme and for self-employed workers.

Contribution bases and limits

The minimum and maximum contribution bases have been updated, establishing a maximum monthly base of €5,101.20. These forecasts were already anticipated in our January article, but they have now been formalized and are effective immediately.

Intergenerational Equity Mechanism (MEI)

For 2026, the MEI is set at 0.90 percentage points, with a contribution of 0.75% from the company and 0.15% from the employee.
This measure consolidates the commitment to the sustainability of the public system in the face of demographic change.

Additional solidarity contribution

A progressive contribution is established for high incomes, with rates ranging from 1.15% to 1.46%, distributing the burden between the company and the worker according to salary brackets.

Contributions for the self-employed and multiple job holders

The general and reduced tables for the self-employed remain unchanged from 2025, with an update in the upper brackets to bring them into line with the general regime. Self-employed workers with multiple jobs will be able to recover 50% of their excess contributions.
This regulation complements the provisions we explained in our article last January.

Special groups: forest firefighters and environmental agents

An additional rate of 10.60% is reintroduced, shared between the company and the worker, with recognition of the retirement age reduction coefficient for this group.

Unemployment recipients will no longer be obliged to file income tax returns.

RDL 3/2026 eliminates the recent obligation to file income tax returns for recipients of unemployment benefits, which had already been included in RDL 2/2024. This measure avoids discrepancies in deductions for dependents and simplifies tax management for recipients.

As we have already mentioned, the removal of this obligation is a key step in reducing the administrative burden on workers.

Restrictions on the right to dismiss employees linked to public aid

Companies receiving aid due to increased energy costs or measures related to the invasion of Ukraine may not use these causes as grounds for objective dismissal until December 31, 2026. Failure to comply with this condition will result in the repayment of the aid.

Contributions for work-related accidents and occupational diseases

CNAE 2025 modifies the premium rates for work-related accidents and occupational diseases, repealing the previous regulations and incorporating a new provision into the revised text of the General Social Security Law.

Compatibility between retirement and work for healthcare professionals

The compatibility between retirement pensions and active work for primary care physicians, pediatricians, and other professionals with statutory or civil service appointments has been extended until December 2026.
This measure, which we have already reported on, has now been confirmed by official decree.

Conclusion

Royal Decree-Law 3/2026 confirms and formalizes many of the measures that had already been announced at the beginning of the year. This decree guarantees the revaluation of pensions, updates social security contributions, simplifies administrative procedures for unemployment benefit recipients, and protects certain labor rights linked to public assistance.