{"id":115012,"date":"2025-12-31T10:57:58","date_gmt":"2025-12-31T09:57:58","guid":{"rendered":"https:\/\/www.escura.com\/?p=115012"},"modified":"2025-12-31T10:57:58","modified_gmt":"2025-12-31T09:57:58","slug":"prorroga-del-smi-cotizaciones-y-aplicacion-en-nominas-2026","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/prorroga-del-smi-cotizaciones-y-aplicacion-en-nominas-2026\/","title":{"rendered":"Pr\u00f3rroga del SMI, cotizaciones y aplicaci\u00f3n en n\u00f3minas (2026)"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"El c\u00f3mputo del plazo de antelaci\u00f3n incluye el d\u00eda en que se remite la convocatoria, pero no el d\u00eda en que se celebra la junta.\" title=\"Factura 2\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/04\/Factura-2.png\" class=\"img-responsive wp-image-79470\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/04\/Factura-2-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/04\/Factura-2-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/04\/Factura-2-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/04\/Factura-2-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/04\/Factura-2-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/04\/Factura-2.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/12\/139-Prorroga-del-SMI-cotizaciones-y-aplicacion-en-nominas.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>Pr\u00f3rroga del SMI, cotizaciones y aplicaci\u00f3n en n\u00f3minas (2026).<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>La no aprobaci\u00f3n de los presupuestos generales del Estado para el 2026, ha motivado la aprobaci\u00f3n del Real Decreto-Ley 16\/2025 (BOE-A-2025-26458), del que puede acceder a su texto \u00edntegro en el enlace al pie de la presente circular.<\/p>\n<p>Entre otros aspectos legislados en el Real Decreto, se prev\u00e9n novedades en el \u00e1mbito laboral que entrar\u00e1n en vigor el <strong>1 de enero de 2026<\/strong>.<\/p>\n<p>Cabe destacar entre los temas regulados: <strong>Salario M\u00ednimo Interprofesional <\/strong>(SMI), <strong>cotizaciones a la Seguridad Social<\/strong> y su <strong>aplicaci\u00f3n pr\u00e1ctica<\/strong> en las hojas de salario.<\/p>\n<p><strong>Salario M\u00ednimo Interprofesional (SMI)<\/strong><\/p>\n<p>Se prorroga el SMI fijado para 2025 en 1.184 \u20ac brutos mensuales en 14 pagas, hasta la aprobaci\u00f3n del nuevo SMI para 2026. El incremento que se acuerde tendr\u00e1 efectos retroactivos desde el 1 de enero de 2026.<\/p>\n<p><strong>Nuevas Cotizaciones a la Seguridad Social<\/strong><\/p>\n<ul>\n<li><strong>Bases m\u00ednimas<\/strong>: se incrementar\u00e1n en el mismo porcentaje que el SMI m\u00e1s una sexta parte.<\/li>\n<li><strong>Base m\u00e1xima<\/strong> en r\u00e9gimen general: 5.101,20 \u20ac mensuales.<\/li>\n<li><strong>Mecanismo de Equidad Intergeneracional (MEI)<\/strong>: tipo total del 0,90% (0,75% empresa y 0,15% trabajador).<\/li>\n<li><strong>Cotizaci\u00f3n adicional de solidaridad<\/strong>: aplicable a salarios que excedan la base m\u00e1xima, con tipos del 1,15%, 1,25% y 1,46%.<\/li>\n<li><strong>Nueva tarifa de AT\/EP<\/strong> vinculada a la CNAE-2025. La nueva tarifa de AT\/EP depende del CNAE-2025; si no se comunica, se aplicar\u00e1 el tipo m\u00e1s alto. Recordamos que los tipos actualizados del CNAE deben de haberse comunicado durante el ejercicio 2025.<\/li>\n<li><strong>R\u00e9gimen de aut\u00f3nomos<\/strong>: se mantienen las tablas de 2025, actualizando la base m\u00e1xima.<\/li>\n<\/ul>\n<p><strong>Resumen del Real Decreto-ley 16\/2025 <\/strong><\/p>\n<table style=\"height: 345px;\" width=\"968\">\n<tbody>\n<tr>\n<td width=\"217\"><strong>Concepto<\/strong><\/td>\n<td width=\"199\"><strong>Referencia normativa<\/strong><\/td>\n<td width=\"236\"><strong>Cuant\u00eda\/Tipo<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"217\"><strong>Salario m\u00ednimo interprofesional<\/strong><\/td>\n<td width=\"199\">Art. 23 RDL 16\/2025<\/td>\n<td width=\"236\">1.184 \u20ac\/mes (14 pagas)<\/td>\n<\/tr>\n<tr>\n<td width=\"217\"><strong>Base m\u00ednima cotizaci\u00f3n<\/strong><\/td>\n<td width=\"199\">Art. 122 LGSS + Art. 24 RDL<\/td>\n<td width=\"236\">+ SMI + 1\/6<\/td>\n<\/tr>\n<tr>\n<td width=\"217\"><strong>Base m\u00e1xima cotizaci\u00f3n<\/strong><\/td>\n<td width=\"199\">Disposici\u00f3n RDL<\/td>\n<td width=\"236\">5.101,20 \u20ac\/mes<\/td>\n<\/tr>\n<tr>\n<td width=\"217\"><strong>MEI<\/strong><\/td>\n<td width=\"199\">Art. 24 RDL<\/td>\n<td width=\"236\">0,90% (0,75% empresa + 0,15% trabajador)<\/td>\n<\/tr>\n<tr>\n<td width=\"217\"><strong>Cotizaci\u00f3n solidaridad<\/strong><\/td>\n<td width=\"199\">Art. 19 bis LGSS<\/td>\n<td width=\"236\">1,15% \/ 1,25% \/ 1,46%<\/td>\n<\/tr>\n<tr>\n<td width=\"217\"><strong>AT\/EP CNAE-2025<\/strong><\/td>\n<td width=\"199\">Art. 24 RDL<\/td>\n<td width=\"236\">Nuevo CNAE; tipo alto si falta comunicaci\u00f3n<\/td>\n<\/tr>\n<tr>\n<td width=\"217\"><strong>Aut\u00f3nomos<\/strong><\/td>\n<td width=\"199\">Disposici\u00f3n transitoria 1\u00aa<\/td>\n<td width=\"236\">Tablas 2025, base m\u00e1xima ajustada<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Puede consultar el BOE en el siguiente enlace: <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2025-26458\">Consultar<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-4\"><p>\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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