The publication of the Social Security Contribution Order for the 2026 fiscal year, which came into effect on April 1 with retroactive application from January 1, has created a complex situation for thousands of professionals and companies. They have been forced to review and redo payrolls that were already prepared, communicated, and settled, as reported by the Official College of Social Graduates of Valencia (Cograsova).

The delay in publishing the Minimum Interprofessional Wage (SMI) inevitably leads to a delay in approving the Contribution Order. When both regulations arrive late and retroactively, the chain impact is immediate. Companies and self-employed individuals are forced to review closed payrolls and process complementary contribution settlements. Social graduates face an unforeseen extraordinary administrative burden, Social Security officials must adapt to late regulatory changes that hinder their daily work, and payroll software providers cannot update their systems with sufficient notice.

The General Treasury of Social Security (TGSS) has announced that it will automatically rectify contributions for January and February. Cograsova demands that this action also extends to March to mitigate the damages caused to companies, workers, and professionals.

The Dean demands two solutions from the competent administrations and social agents. Firstly, that both the regulatory framework for the SMI and the corresponding Contribution Order for the following year be published by December each year. If the current political situation prevents this commitment, they ask for the retroactive nature of these provisions to be eliminated, so that their entry into force occurs on the 1st of the month following their publication in the Official State Gazette (BOE).