{"id":118097,"date":"2026-04-02T09:56:30","date_gmt":"2026-04-02T07:56:30","guid":{"rendered":"https:\/\/www.escura.com\/?p=118097"},"modified":"2026-04-02T09:56:30","modified_gmt":"2026-04-02T07:56:30","slug":"actualizacion-de-las-bases-de-cotizacion-a-la-seguridad-social-para-el-ejercicio-2026","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/actualizacion-de-las-bases-de-cotizacion-a-la-seguridad-social-para-el-ejercicio-2026\/","title":{"rendered":"Actualizaci\u00f3n de las bases de cotizaci\u00f3n a la seguridad social para el ejercicio 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=\"banners estrechos (33)\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-33.png\" class=\"img-responsive wp-image-118119\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-33-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-33-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-33-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-33-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-33-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/banners-estrechos-33.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\/2026\/04\/46-Actualizacion-de-las-bases-de-cotizacion-a-la-seguridad-social-para-el-ejercicio-2026.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>Actualizaci\u00f3n de las bases de cotizaci\u00f3n a la seguridad social para el ejercicio 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>El 30 de marzo, se ha publicado en el BOE la Orden PJC\/297\/2026, con efectos desde el d\u00eda 1 de enero de 2026, por la que se actualizan las normas legales de cotizaci\u00f3n a la Seguridad Social para el ejercicio 2026.<\/p>\n<p>Esta orden adapta las bases m\u00ednimas de cotizaci\u00f3n en funci\u00f3n del nuevo Salario M\u00ednimo Interprofesional (SMI) para 2026, fijado por el Real Decreto 126\/2026, de 18 de febrero.<\/p>\n<p>Asimismo, se actualizan los topes m\u00e1ximos y m\u00ednimos de cotizaci\u00f3n, as\u00ed como las bases aplicables en los distintos reg\u00edmenes.<\/p>\n<p><strong>Bases de cotizaci\u00f3n en el R\u00e9gimen General<\/strong><\/p>\n<p>Se actualizan las bases m\u00ednimas de cotizaci\u00f3n en todos los grupos profesionales, conforme al incremento del SMI, manteni\u00e9ndose los criterios de proporcionalidad establecidos en ejercicios anteriores. Las bases m\u00e1ximas se ajustan a la normativa vigente.<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-118103 aligncenter\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/1.png\" alt=\"\" width=\"567\" height=\"191\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/1-200x67.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/1-300x101.png 300w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/1-400x135.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/1.png 567w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/><\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-118108 aligncenter\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/2.png\" alt=\"\" width=\"567\" height=\"134\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/2-200x47.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/2-300x71.png 300w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/2-400x95.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/2.png 567w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/><\/p>\n<p><strong>Bases de cotizaci\u00f3n en el R\u00e9gimen de empleados del Hogar<\/strong><\/p>\n<p>Se actualizan los tramos de retribuci\u00f3n y sus correspondientes bases de cotizaci\u00f3n, adapt\u00e1ndose igualmente al nuevo SMI. Asimismo, se mantiene el recargo aplicable a los contratos de duraci\u00f3n determinada inferior a 30 d\u00edas, cuya cotizaci\u00f3n adicional ser\u00e1 la establecida reglamentariamente para 2026.<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-118113 aligncenter\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/3.png\" alt=\"\" width=\"567\" height=\"268\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/3-200x95.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/3-300x142.png 300w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/3-400x189.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/04\/3.png 567w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/><\/p>\n<p><strong>Sistema Especial Agrario (Cuenta Ajena)<\/strong><\/p>\n<p>Conforme lo dispuesto en el art. 44, desde el 1 de enero de 2026, la base de cotizaci\u00f3n de las personas trabajadoras incluidas en este sistema especial no podr\u00e1 tener, una cuant\u00eda inferior a 61,93 euros por d\u00eda trabajado, independiente del n\u00famero de horas de trabajo realizadas en cada jornada.<\/p>\n<p><strong>Contratos Formativos<\/strong><\/p>\n<p>Se mantienen las reglas de cotizaci\u00f3n mediante cuotas \u00fanicas cuando la base por contingencias comunes no supere la base m\u00ednima mensual, actualiz\u00e1ndose las cuant\u00edas conforme a la nueva normativa.<\/p>\n<p><strong>Pr\u00e1cticas Formativas y Acad\u00e9micas Externas<\/strong><\/p>\n<ul>\n<li>Practicas remuneradas: Se cotiza conforme al r\u00e9gimen general aplicable al contrato, sin particularidades adicionales.<\/li>\n<li>Practicas no remuneradas: De acuerdo con lo previsto en la Disposici\u00f3n Adicional quincuag\u00e9sima segunda 7.a) del texto refundido de la Ley General de la Seguridad Social, durante el a\u00f1o 2026 la cotizaci\u00f3n se efectuar\u00e1 mediante una cuota empresarial por cada d\u00eda de pr\u00e1cticas, con los siguientes importes:\n<ul>\n<li>2,88 diarios por contingencias comunes, excluida la prestaci\u00f3n de incapacidad temporal<\/li>\n<li>0,35 euros diarios por contingencias profesionales.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Estas cuotas estar\u00e1n sujetas a los siguientes l\u00edmites m\u00e1ximos mensuales:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>65,42\u20ac por contingencias comunes<\/li>\n<li>7,95\u20ac por contingencias profesionales, distribuidos en:\n<ul>\n<li>4,12\u20ac para IT<\/li>\n<li>3,83\u20ac para IP, muerte y supervivencia<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Dentro de la cuota diaria por contingencias profesionales (0,35\u20ac), el reparto ser\u00e1:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>0,18 por IT<\/li>\n<li>0,17\u20ac por IP, muerte y supervivencia<\/li>\n<\/ul>\n<\/li>\n<\/ul>\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\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--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-flex-start 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