On April 12, 2024, the Information Note on the implementation of a new solidarity fee in Spain was published, in accordance with RD 322/2024 dated March 26. This fee will affect workers with higher salaries who contribute to the General Social Security Regime and the Sea Workers Regime, including self-employed workers under the latter regime.

What is the solidarity fee?

The solidarity fee is an additional contribution applied to the salary bracket that exceeds the maximum contribution base. This contribution is regulated in article 19 bis and D.T. 42.ª of the LGSS and is developed in article 72 bis of Royal Decree 2064/1995.

Contribution percentages

The fee will be applied gradually from 2025 to 2045, and the percentages vary depending on the excess of earnings over the maximum contribution base. For example, in 2025, for earnings between the maximum base and an additional 10%, the percentage is 0.92%. This percentage increases progressively to reach 7% in 2045 for earnings that exceed an additional 50% of the maximum base.

Contribution responsibilities

The distribution of the solidarity contribution between employer and employee will follow the same proportion as the distribution of the contribution rate for common contingencies (83.39% borne by the employer and 16.61% borne by the worker).

Important considerations:

• The solidarity contribution does not affect the Special Regime for Self-Employed Workers (RETA).
• The regulatory deadline for payment of the contribution ends on the last day of the month following that of the earnings.
• Companies must electronically communicate to the General Treasury of Social Security the data of the affected workers and the corresponding periods and amounts. • The Labor and Social Security Inspection will monitor compliance with these obligations.
• The General Treasury of Social Security has verification powers over this additional contribution.

Need advice on the new solidarity fee? At Expat Feliu, we can help and provide you with the necessary guidance to understand and comply with these new regulations. Contact us!

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