Revaluation of public pensions and other urgent social security measures

Royal Decree‑Law 3/2026 is adopted in a context of a budgetary extension, following the non-validation and repeal of Royal Decree‑Law 16/2025, with the aim of ensuring the revaluation of public pensions and the continuation of certain Social Security and contribution‑related measures during 2026, thereby avoiding the loss of the increases already applied in January.

From the labour and Social Security perspective, the regulation focuses its impact on three major areas: public pensions and benefits, Social Security contributions, and other urgent measures and structural legal amendments, along with several additional provisions.

In the area of pensions, the maximum initial amount for 2026 is set at EUR 3,359.60 per month (EUR 47,034.40 per year), and a general revaluation of 2.7% is established for contributory pensions under both the Social Security system and the State Passive Classes Scheme. Minimum amounts are also updated, together with the gender gap‑reducing supplement (EUR 36.90 per month), non‑contributory pensions, SOVI pensions, family benefits, orphanhood benefits derived from violence against women, as well as several social assistance payments and benefits under special schemes. The non‑consolidated nature of minimum complements is maintained, in accordance with the amounts set out in the annexes.

Regarding Social Security contributions, the Royal Decree‑Law updates the parameters applicable for 2026. The maximum contribution base is set at EUR 5,101.20 per month, and the contribution corresponding to the Intergenerational Equity Mechanism increases to 0.90%, with 0.75% borne by the employer and 0.15% by the employee. The additional solidarity contribution on salaries exceeding the maximum contribution base is also maintained. In the Special Scheme for Self‑Employed Workers, the contribution tables planned for 2025 are extended into 2026, with an update of the maximum bases in the higher brackets and of the threshold for fee reimbursement in situations of multiple activity.

Among the additional provisions, notable measures include the extension of repayment deadlines for historical loans granted to Social Security, as well as the establishment of a specific additional contribution for forest firefighters and forest and environmental agents who have been granted reduced retirement age coefficients. This additional rate is set at 10.60%, to be shared between employer and employee.

The regulation also introduces significant amendments to the General Social Security Act (LGSS), including the elimination of the requirement to submit the income tax (IRPF) declaration for access to and maintenance of unemployment benefits, the approval of a new premium rate for occupational contingencies linked to the transition to CNAE‑2025, and the extension until the end of 2026 of the exceptional active‑retirement scheme applicable to primary‑care physicians within the National Health System.

The Royal Decree‑Law enters into force on the same day of its publication in the Official State Gazette—4 February 2026—although the measures relating to pensions and contributions produce effects from 1 January 2026, and certain specific provisions apply from late December 2025, in accordance with its final provision four.