New developments in Social Security contributions for 2025

As of 1 January 2025, in accordance with the provisions of article 19 bis of the General Social Security Law, a new additional solidarity contribution must be made to the public pension system. This new contribution only affects workers who exceed the maximum base salary established for 2025 (€4,909.50). The contribution of the difference between the person's remuneration and this amount of €4,909.50 is distributed in 3 tranches:

• Tranche 1 (up to 10% of the 4,909.50): 0.15% to be paid by the employee and 0.77% to be paid by the University.
• Tranche 2 (between 11% and up to 50% of the 4,909.50): 0.17% to be paid by the employee and 0.83% to be paid by the University.
• Tranche 3 (between 51% and up to 100% of the 4,909.50): 0.19% to be paid by the employee and 0.98% to be paid by the University.

These percentages will increase each year until 2045.

Additionally, also in this fiscal year 2025, the contribution corresponding to the Intergenerational Equity Mechanism (MEI quota) is established - in accordance with the General Social Security Law - at 0.8% (0.67% to be paid by the University and 0.13% to be paid by the employee).