Spain's pension reform added two contributions that rise every year: the MEI and the solidarity contribution (cuota de solidaridad).
The MEI
The intergenerational equity mechanism is an extra contribution that feeds the pension reserve fund. All workers and companies pay it. In 2026 the employee's share is 0.15% of the contribution base.
On €30,000 gross that is about €45 a year: little, but it has its own line on the payslip.
The solidarity contribution
Previously, whatever you earned above the maximum base (€5,101.20 a month in 2026) paid no contributions. Since 2025 that part pays a solidarity contribution that will rise until 2045.
In 2026 the employee's share is small and goes by bands depending on how far you exceed the maximum base. It only affects salaries above roughly €61,000 gross a year.
Who it affects
- The MEI: every employee and autónomo.
- The solidarity contribution: only high salaries. On €70,000 gross in Cataluña, the net is €46,906 and total Social Security €3,996.
Why it matters
The amounts are small for employees, but they rise every year. For companies the cost is higher, as they pay most of both.
See how they show on your payslip in the calculator or on the €70,000 gross page.