Solidarity levy: The change that affects high salaries (and the companies that pay them)

Since 2025, companies have seen a considerable increase in the social cost of payroll for executives, middle managers, and high-paid employees. This is due to the consolidation of the solidarity contribution , a new Social Security contribution that progressively increases the labor costs of salaries exceeding the maximum contribution base.

Puigverd Assessors explains that this measure, included within the pension system reform, does not affect all workers equally, but especially those with higher salaries and the companies that assume part of this additional cost.

What is the solidarity fee?

The solidarity contribution is a new Social Security contribution applied to the part of the salary that exceeds the maximum contribution base .

Until now, salaries above the maximum threshold were only subject to social security contributions up to a certain limit. In other words, if a person earned significantly more than the established maximum, that difference did not generate additional contributions.

Since 2025 this has changed with the implementation of this new quota with the aim of increasing the income of the public pension system, especially through higher wage incomes.

Puigverd Assessors emphasizes that this contribution does not increase future benefits or pensions , but rather functions as an additional contribution to the system. In other words, although there is an obligation to pay this additional contribution due to the excess, the pension is calculated using the maximum contribution base, and this excess is not included as a basis for benefits. This is precisely why it is called "solidarity."

Who is affected by the solidarity levy in 2026?

The solidarity fee only affects workers with salaries that exceed the maximum annual contribution base .

Therefore, this is not a general measure. Workers with salaries within the usual limits will not see any direct impact on their paychecks.

However, it will affect:

• Management profiles and senior management
• Highly qualified professionals with high salaries
• Executives and managers with significant variable compensation
• Companies with high salary structures

How does the solidarity quota work in 2026?

The solidarity contribution is applied in stages to the excess salary , that is, to the part of the salary that remains above the maximum contribution base.

The system is designed so that the percentage increases gradually according to the level of excess salary.

In 2026, this rate will continue to increase progressively compared to the initial years of implementation. Furthermore, the rates will continue to rise gradually until their full implementation in the coming years.

In practice, this means that:

• The portion of the salary immediately above the maximum base is subject to a specific percentage.
• The highest salary brackets bear a higher contribution.
• Both the company and the employee share part of the cost.

Who pays for this new contribution?

One of the most common questions is whether this fee falls exclusively on the worker.

The answer is no.

As with ordinary social security contributions, the solidarity contribution is divided between the company and the worker , although the main burden usually falls on the company.

This has a double impact:

Impact on the company

The company assumes an increase in Social Security costs for higher salaries.

This can especially affect:

• Companies with large management teams
• Technology companies or professionals with highly qualified profiles
• Companies with high incentive plans
• Organizations with highly competitive salaries

Impact on the worker

The employee will also notice an increase in payroll withholding on the affected portion of their salary.

It is important to note that this new contribution does not imply a future improvement in the pension , a fact that has generated debate among professionals with high salaries.

For this reason, many companies are already reviewing compensation schemes and pay formulas to optimize overall labor costs.

How might this affect businesses?

The solidarity contribution is not just a technical payroll change. It also has labor and financial management implications.

1. Review of high payrolls

It is necessary to identify which workers will exceed the maximum contribution base during the year, especially if there are variable incentives.

2. Actual business costs

Many companies calculate annual salaries without fully incorporating the impact of new social security contributions. This can disrupt personnel budgets.

3. Flexible compensation

It may be necessary to study efficient compensation formulas from a tax and labor perspective.

4. Regulatory compliance

Incorrect application of contributions can lead to problems with Social Security, adjustments, or penalties.

Having access to up-to-date employment advice will be especially important during this adaptation period.

The solidarity levy represents a significant change in how higher salaries are taxed. Although it only affects workers whose income exceeds the maximum contribution base, the economic impact can be significant for many companies.

The main effect will be a progressive increase in labor costs and a partial reduction in the net salary of the affected profiles, without this implying an improvement in future benefits.

Puigverd Assessors explains that anticipating needs, reviewing payrolls, and properly planning costs will be key for companies to comply with regulations.

If your company has employees with high salaries or you want to understand how this new contribution will affect your labor structure, having specialized advice can make all the difference.