April 2026
Gemma Fabregat, Of Counsel at Sagardoy, reviews four recently enacted statutory measures introducing significant developments in employment law.
1. Order PJC/297/2026 of 30 March, implementing statutory rules on Social Security contributions, unemployment insurance, protection in cases of cessation of activity, the Wage Guarantee Fund and vocational training for the 2026 financial year
The Official State Gazette (BOE) of 31 March published the annual Social Security contribution Order for 2026, with retroactive effect from 1 January, in a context of extended state budgets and the implementation of Royal Decree‑Law 3/2026. The Order sets the maximum contribution base at €5,101.20 per month (up from €4,909.50 in 2025), while the minimum contribution base is linked to the statutory minimum wage (SMI), increased by one sixth, resulting in a minimum of €1,424.40 per month.
The contribution rate for common contingencies remains unchanged at 28.30% (23.60% payable by the employer and 4.70% by the employee), including contributions in respect of overtime, with no changes compared to the previous financial year.
2. Royal Decree 316/2026 of 14 April: New pathways to regularisation based on residence ties (arraigo) and provisional authorisation to work
Royal Decree 316/2026 of 14 April amends the Immigration Regulations approved by Royal Decree 1155/2024, introducing several reforms affecting residence permits on exceptional grounds and establishing two new extraordinary pathways to regularisation, with particular relevance for access to employment during the administrative procedure.
Firstly, the Royal Decree introduces a new temporary residence authorisation based on social integration (arraigo), specifically addressed to applicants for international protection who submitted their asylum application before 1 January 2026. Applications may be submitted until 30 June 2026. The permit is granted for an initial period of one year and is classified as an exceptional residence authorisation on social grounds.
The applicable requirements include continuous residence in Spain for at least five months, the absence of a criminal record, and the absence of any risk to public order, public security or public health.
