Introduction to the 2026 Reform Agenda
Spain is moving ahead with a substantial package of labour and social security reforms intended to modernise pension rules, improve employee protections and increase transparency across workplaces. Several measures come into force in January 2026, while others are expected to be finalised throughout the year as legislative processes conclude.
Changes to Pension Calculation Rules
Beginning on 1 January 2026, the way state pensions are calculated will change significantly. The reference period will expand to 348 consecutive months, using the 324 months with the highest contributions to determine the regulatory base. This represents a shift toward almost 29 years of contribution history, offering greater accuracy while still allowing lower-income or interrupted periods to be excluded. These changes stem from reforms laid out in Royal Decree‑law 2/2023, which also introduced measures intended to reduce contribution gaps that often affect women more heavily, helping to address persistent gender-based pension inequalities.
Rising Social Security Contributions in 2026
Employers will face increases in labour costs through updated social security contributions. From January 2026, the Intergenerational Equity Mechanism (MEI) will rise to 0.90%, with employers covering the majority of this amount. Spain will also increase the solidarity contribution applied to higher income brackets, further adding to payroll costs. According to official projections accompanying the 2026 reform package, these adjustments form part of the government’s plan to reinforce the pension reserve fund and prepare for long-term demographic pressures.
New Framework for Internships and Trainee Programmes
Later in 2026, Spain is expected to finalise a new legal framework for interns and scholarship holders. A draft of the Statute of the Trainee, approved by the Council of Ministers in November 2025, sets out clearer rules on the structure and purpose of training placements. It outlines requirements such as defined training plans, limitations on the number of trainees per supervisor, access to workplace facilities and rest periods, and the obligation to reimburse training-related expenses. Although the law does not formally classify these training arrangements as employment, it grants trainees a clearer set of rights and introduces oversight mechanisms to prevent misuse. Employers will need to reassess how they design and manage internship programmes once the final legislation is enacted.
Sustainable Mobility Requirements for Workplaces
A further major area of change concerns workplace mobility. With the adoption of Spain’s Sustainable Mobility Law (Law 9/2025), organisations with over 200 employees, or over 100 employees per shift, must develop and negotiate a Sustainable Mobility Plan for their work centres. These plans must be submitted and in place within 24 months of the law’s entry into force, meaning by 5 December 2027. The law requires employers to engage with employee representatives and to align their plans with local mobility strategies. This measure reflects Spain’s broader commitment to reducing emissions and improving the environmental impact of daily commuting.
Extension of Birth and Childcare Leave
Family-related leave will also expand as a result of Royal Decree‑law 9/2025, which was approved in July 2025. Under this reform, birth and childcare leave increases from 16 to 19 weeks per parent, with single‑parent families entitled to 32 weeks. Although these changes came into effect in mid‑2025, the additional weeks become claimable from 1 January 2026 for births, adoptions or foster placements occurring after 2 August 2024. Employers should prepare for longer periods of employee absence and ensure HR and payroll systems reflect the updated entitlements.
How Leap29 can support
As Spain prepares for one of its biggest waves of employment reforms in years, many companies are understandably wondering how they’ll keep up. That’s exactly where Leap29’s Spain EOR services step in. Instead of wrestling with updated pension rules, new contribution rates, expanded leave entitlements or the shifting landscape for trainees, you can lean on a partner who lives and breathes compliance. We keep your employment policies, payroll processes and documentation aligned with every new legal requirement—so you don’t have to. And because we handle the day‑to‑day employment admin too, you’re free to focus on your people and your growth, knowing your team in Spain is fully supported and future‑ready.
Leap29 Perspective
“It’s easy to view these reforms as another pile of rules to manage, but honestly, there’s a lot of heart behind them. They aim to support families, give young people a fairer start, and encourage more open conversations around pay. And when you look at the bigger picture, you can see Spain trying to build a workplace framework that genuinely reflects how people live and work today. The updates won’t always be simple—there will be new processes to design, budgets to recheck, and systems to modernise—but the spirit behind the changes is really positive. They’re about creating workplaces that feel more balanced, more transparent and, ultimately, more human. For employers, this is a chance to pause, reassess what “good work” looks like and make changes that bring long‑term value to both people and business.”
Simon Duff – Leap29 Director
