Contribution Bases for Coal Mining in 2026

On July 13, 2026, the Ministry of Inclusion, Social Security, and Migration published Order ISM/727/2026 in the Boletín Oficial del Estado (BOE). This regulation establishes the standardized contribution bases for Social Security under common contingencies, specifically for the Special Regime of Coal Mining, effective throughout the 2026 fiscal year.

What Changes in Practice

The new regulations set the values to be used as a reference for calculating social security contributions for each category and professional specialty within the mining sector. The primary goal of this measure is to ensure uniformity in contribution bases, considering applicable reduction factors as stipulated by current legislation.

It's important to note that for those working in the sector, these bases have been mandatory since January 1, 2026. This means that if there were any adjustments made between the beginning of the year and the official publication date, companies must make necessary corrections with the Ministry of Inclusion, Social Security, and Migration to align contributions with the new table.

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Who is Affected

The regulation applies exclusively to workers and businesses within the Special Regime for Coal Mining. Therefore, residents in Spain who work in other sectors of the economy, such as services, general industry, or construction, are not impacted by this ministerial order. If you are a self-employed worker (autónomo) or employed under the General Regime (Régimen General), the applicable contribution rules are those defined by the general Social Security norms, which have different tables and calculations.

For professionals in mining, the rule maintains the use of reduction coefficients—such as coefficient 0.055 applied to the resulting quota—to ensure that the amount payable is aligned with sector reality and provided protections. If a worker's monthly base for common contingencies does not reach the established minimum for the regime, the reference value for the single monthly quota becomes €67.13, according to guidelines for the 2026 fiscal year.

Next Steps

If you work in this field, it is recommended to review pay slips (nóminas) from months already passed in 2026 to verify if common contingency deductions are aligned with updated categories. In case of doubts about your specific base, inquiries should be made directly with the human resources department of your company or through the Portal of the General Treasury of Social Security.