In 2026, Spanish autónomos societarios and their family assistants will face an unpleasant surprise: the minimum contribution base will jump by 42%. This decision, published in the Boletín Oficial del Estado, means that monthly payments will increase by €135, raising the annual burden by €1,620. For many entrepreneurs, this will be a serious challenge, especially amid the current economic instability.
The changes will affect more than a million people, including those who do not declare their income. They will now have to pay at least as much as salaried employees under the Régimen General. For other autónomos, contributions will remain the same, but the gap in conditions is becoming even more apparent. According to russpain.com, entrepreneurs currently paying under the old base will face additional expenses of between €70 and €135 per month, depending on their chosen base.
Who will be affected
The new rules apply not only to company owners but also to their relatives officially helping in the business. In addition, those who do not declare their actual income will also be impacted. Starting in 2026, a single minimum base equal to the minimum rate in the Régimen General will be introduced for them. This means that even with low earnings, they will have to pay the full amount.
There is support for entrepreneurs planning to hire more staff: when hiring the first employee, up to €18,000 can be obtained. However, this measure will not offset the general increase in mandatory payments. Many are already recalculating their budgets to figure out how to survive under these new conditions.
Temporary deferral
The authorities have provided a temporary loophole: in 2026 it will be possible to continue paying based on the old base—1,000 euros. However, the difference will have to be compensated later. An adjustment is expected at the end of 2027 or early 2028, when all underpaid amounts will be collected in a lump sum. This adds further uncertainty for businesses, as in two years they will have to find a sizable sum to settle the debt.
Experts note that such a deferral does not solve the problem, but merely postpones it. Many entrepreneurs fear that by the time the final payment is due, the economic situation may deteriorate, making the payment even more burdensome.
Reaction and debate
The Ministry of Labor explains the reform as a necessary step to align the system with actual income, promising that higher contributions will provide better social guarantees. However, autónomos associations—ATA and UPTA—are already demanding a freeze on the payment increases. They argue that such measures will drive much of small business activity underground or even lead to company closures.
According to Talent24h, the discussions are ongoing and no compromise has been reached yet. The authorities insist on the reform, while entrepreneurs are looking for ways to minimize losses. In the coming months, a new wave of protests and appeals to the government to review the controversial measures is expected.
In Spain, similar reforms have repeatedly sparked strong reactions among entrepreneurs. For example, in 2022, after changes to the contribution calculation system, thousands of autónomos took to the streets demanding fair conditions. At that time, the authorities made concessions, but the current situation appears tougher: the economic climate is more challenging, and government support is less extensive. Many experts believe that without a revision of the new regulations, small businesses face a risk of mass closures.
