Overview

• From January 1, 2026, the MEI rate will be 0.90%, split 0.75% paid by employers and 0.15% by employees.
• The deduction will be calculated automatically on payslips and shown under “contingencias comunes – MEI,” requiring no action from workers.
• Social Security estimates the change will cut take‑home pay by up to €94.77 a year for those at the 2026 maximum base of €63,180, with typical monthly reductions of roughly €1.8 to €3.7 for common salaries.
• The legally set schedule raises the MEI to 1.00% in 2027, 1.10% in 2028, and 1.20% from 2029 through 2050.
• The surcharge applies to all Social Security contributors proportionally up to the capped base, while employer groups, unions, and economists criticize the reduced net wages in a context of purchasing‑power concerns.