Changes in social security contributions in 2026 (Artists’ Scheme and General Scheme)
The start of 2026 brings several relevant adjustments to the Artists’ Social Security Scheme. Some of these changes are already fully defined, while others are still pending the final approval of the Minimum Wage (SMI). All of them, however, have a direct impact on labour management and on the financial planning of productions and performances.
This is the current status of the main changes and what should be taken into account from January onwards.
New contribution brackets for artists: the most visible change
As of 1 January 2026, the daily gross remuneration brackets for artists have been updated. This change affects the interim contribution bases and represents a general increase compared to 2025, of approximately 3,9%.
Table · Interim contribution bases 2026
This adjustment responds to rising costs and the accumulated inflationary context of recent years.
Important: all brackets increase compared to 2025. There is no structural change to the system, but there is an automatic increase in the contribution bases.
To put this into context, the first bracket increases from 555 € to 577 €, the second from 999 € to 1.038 € and the third from 1.672 € to 1.737 €.
What this means in practice: an artist who earned 600 € per performance in 2025 contributed on a base of 412 €. In 2026, with the same fee, the contribution base rises to 428 €.
This is the most direct change and the one that will be immediately reflected in contribution settlements.
Maximum contribution base in 2026: increases to 5.101,20 € per month
The maximum contribution base increases in 2026 from 4.909,50 € to 5.101,20 € per month, representing a 3,9 % rise.
This maximum base applies to all professional categories under both the General Scheme and the Artists’ Scheme and has an annual character. On an annual basis, the overall cap is set at 61.214,40 €.
Points to consider: this change does not directly affect most artists with sporadic income, but it is relevant for those with continuous work or who concentrate income in certain months. As every year, a final contribution regularisation is carried out at the end of the fiscal year.
Increase in the MEI in 2026
In 2026, the Intergenerational Equity Mechanism (MEI) also increases, from 0,80 % to 0,90 %.
Although the increase is small, it affects all active workers. The distribution is set at 0,75 % paid by the employer and 0,15 % paid by the employee, where applicable.
Solidarity contribution: second year with higher rates
The additional solidarity contribution, introduced in 2025, continues in 2026 and enters its second year of progressive increases.
It only applies to workers whose remuneration exceeds the monthly maximum contribution base of 5.101,20 €.
Table · Solidarity contribution 2026
What this means in practice: an artist earning 5.611,32 € in a given month will pay an additional contribution of approximately 5,86 € per month. If monthly income reaches 7.651,80 €, the solidarity contribution amounts to around 31,37 € per month.
Points to consider: this contribution does not generate entitlement to a higher pension. It is a contribution to the sustainability of the system and is designed to increase progressively until 2045.
Minimum contribution bases in 2026: still pending
One of the key points that has not yet been finalised is the update of the minimum contribution bases.
Provisionally, the minimum base in force in 2025 remains applicable, set at 1.381,33 € per month. The minimum base is recalculated annually based on the SMI. As of today, the 2026 SMI is still under negotiation.
According to current proposals, the minimum base could be set approximately between 1.425 € and 1.453 € per month, depending on the percentage increase that is ultimately approved.
Important: once the agreement is reached, the new minimum base will apply retroactively from 1 January 2026.
In summary
2026 begins with a general increase in artists’ contribution brackets, a rise in the maximum contribution base, a slight increase in the MEI and a strengthening of the solidarity contribution. The minimum base remains pending the final approval of the SMI, but it is also expected to increase.
From a management perspective, this is a year that requires additional planning, especially for productions with high artistic activity or months with concentrated income. Once the SMI and the final minimum base are confirmed, we will publish an update with the final amounts and their practical application.