Below, we will detail several modifications of labour regulations already approved and applicable as from 1 January 2026, as well as other measures which, despite constituting important initiatives (some even priority ones) within the current Government’s legislative agenda, have not yet been approved and, in fact, given the current parliamentary arithmetic, there is no certainty as to their progress and possible approval during 2026.
Among the measures already approved, we highlight the following:
1.- Minimum Interprofessional Salary 2026 (MIS).
The Minimum Interprofessional Salary has increased by 3.10%, rising from 1.184€ per month (2025) to 1.221€ per month (2026), always referring to 14 annual payments and with retroactive effect from 1 January 2026.
2.- Social Security Contributions.
Social Security contributions increase significantly, specifically through the avenues detailed below:
- Increase of the maximum contribution base to 5.101,20€ per month.
- Increase of the percentages of the “additional solidarity contribution”, applicable to salaries above said maximum base of 5.101,20€ per month.
- Increase of the “Intergenerational Equity Mechanism” (IEM) to 0.90%, with 0.75% borne by the employer and 0.15% borne by the employee, all of which applies to all workers, regardless of their salary level.
3.- Pensions
Pensions are revalued by 2.70% with effect from 1 January 2026.
The maximum pension rises to 3.359,60 per month for 14 annual payments, which is equivalent to 47.034,40€ per year.
The minimum retirement pensions are:
- With dependent spouse: 17.592,40€ per year
- Single-person household: 13.106,80€ per year
- Without dependent spouse: 12.441,80€ per year
Retirement pensions will be calculated using a dual system, i.e., taking as reference the salary of the last 25 years or, alternatively, that of the last 29 years with the option to exclude 2 years, and allowing the applicant for retirement to choose the most favourable result.
4.- Extension of the maternity/paternity leave.
The total duration increases to 19 weeks, according to the following breakdown:
- Six compulsory weeks after birth, always full-time.
- Eleven weeks, to be taken flexibly in weekly periods, consecutive or interrupted, full-time or part-time, and in any case up to the child’s twelve months of age.
- Two additional weeks for parental care, to be taken flexibly in weekly periods (consecutive or interrupted), until the child turns eight years old, which may only be used from 1 January 2026 onwards and provided that the birth is after 2 August 2024.
Among the measures not yet approved, we can note the following:
1.- Extension of paid leave due to the death of a family member.
The Workers’ Statute currently provides for paid leave of 2 days (extendable to 4 days for travel) in the event of the death of a family member up to the second degree of consanguinity or affinity.
The current Government aims to significantly extend this leave during 2026, increasing its duration to 10 working days (extendable to 12 days for travel), with the possibility of taking it continuously or discontinuously within a four-week period.
In addition, it is intended to create a new paid leave of up to 15 working days to accompany family members receiving palliative care and 1 working day to accompany them in euthanasia processes.
2.- New Trainee Statute.
The current Government aims to approve during 2026 the new Trainee Statute, whose essential purpose will be to more precisely distinguish between professional/labour activities (employment contract) and training activities (trainee agreement), all with a view to stopping the fraudulent use of the “false trainee” figure to conceal what, in fact, constitutes an employment relationship and, as such, should be channelled through an employment contract, with the consequent increase in Social Security costs that this entails compared to trainee status.
And finally, within the unapproved modifications, we highlight two essential measures, which have had enormous media reach and, theoretically, should already be a consolidated reality as of today. These two measures are:
1.- Reduction of the Weekly Working Time (from 40hours to 37.50 hours)
The parliamentary process to approve the reduction of working time to 37.50 hours per week derailed due to insufficient support from the various political parties that support the current Government.
From that moment on, it appears that the intention to advance this initiative remains on the legislative agenda, but at this time there is no short- or medium-term scenario in sight that would make it possible to gather the parliamentary support necessary for its approval.
2.- New Mandatory Digital Time-Tracking Register
The current Government intends to implement a digital time-tracking system, with real-time remote access by the Labour Inspectorate, with the aim of promoting the reliability, traceability and verifiability of the data entered in such register.
Nor is it possible to predict whether this measure will ultimately be approved, nor to forecast when and under what terms, but it likely has a higher probability of coming to fruition than the reduction of working time to 37.50 hours per week.
Consequently, we must remain attentive in monitoring these legislative initiatives, especially these last two, since they may have a huge impact on the day-to-day course of labour activity in all companies.
