The 2026 Contribution Order, which sets the bases and rates applicable to Social Security contributions, was published on March 31. However, its retroactive application from January 1 has forced thousands of self-employed individuals and SMEs in Andalusia, along with their professional advisors, to redo already submitted payrolls and contribution settlements for the first quarter of the year.
During the first three months of 2026, companies calculated payrolls without knowing the definitive contribution bases. Now, with the order's entry into force, they are obliged to review and regularize previously submitted settlements, a process that coincides with the tax and labor obligations of the quarterly closing.
“"The collective is taking on an unforeseen workload to meet their clients' obligations, within a tight deadline context."
Although the Social Security has announced that it will automatically regularize January and February contributions, the month of March is excluded from this automatic procedure. This situation concentrates a significant additional administrative burden on companies and consultancies in April, increasing the risk of errors and generating extra administrative costs, according to the Andalusian Council of Official Associations of Social Graduates.
From the General Council of Social Graduates of Spain, its president, Joaquín Merchán Bermejo, has criticized the delay in publication, calling it a practice that generates legal uncertainty. The entity has requested that the automatic regularization also be extended to March and that, in future years, the order be published before the start of the calendar year to avoid these recurring incidents.
