The first list of 2027 It will come with an increase in one of the contributions that are discounted to workers. From January 1the employee’s contribution to Intergenerational Equity Mechanism (MEI) will go from 0.15% to 0.17% of its contribution base. The change is foreseen in the calendar of the General Social Security Law and is part of the gradual increase in this contribution aimed at reinforcing the financing of pensions.
Its effect will depend on the basis for which each person contributes. For those who have a monthly base of 2,000 eurosthe discount for this concept will increase from 3 to 3.40 euros. The difference will be 40 cents a monthas long as that base remains the same.
0.17% will, therefore, be the worker’s total contribution to the MEI in 2027. The increase compared to 2026 will be 0.02 percentage points. This distinction allows you to calculate how much the deduction will actually increase, without confusing the full amount with the annual increase.
How much will you pay according to your contribution base?
To know the amount you have to locate the payroll on the contribution base for common contingencies and multiply it by 0.0017. The net salary that reaches the bank account should not be used. In addition, the base incorporates concepts such as the proportional part of extraordinary payments, although these are charged separately.
These examples show the monthly difference between both years, maintaining the same contribution base.
| Monthly basis | MEI of the worker in 2026 | MEI of the worker in 2027 | Monthly increase |
|---|---|---|---|
| 1,500 euros | 2.25 euros | 2.55 euros | 0.30 euros |
| 2,000 euros | 3 euros | 3.40 euros | 0.40 euros |
| 2,500 euros | 3.75 euros | 4.25 euros | 0.50 euros |
| 3,000 euros | 4.50 euros | 5.10 euros | 0.60 euros |
With a base of 2,000 euros maintained during the twelve months, the employee’s annual contribution will amount to 40.80 euroscompared to 36 euros in 2026. The increase will be 4.80 euros for the year as a whole.
What part corresponds to the company
The MEI is distributed between the worker and the company. In 2027, the joint rate will reach 1% of the contribution basecompared to 0.90% in 2026. Of that percentage, 0.83% will correspond to the company and 0.17% to the employee.
The business part is not deducted from the worker’s salary. In the example of a monthly base of 2,000 euros, the company will contribute 16.60 euros and the employee, 3.40 euros. Both amounts will add up to 20 euros corresponding to the MEI.
What is this quote for?
The mechanism began to be applied in 2023 and its income goes to Social Security Reserve Fundknown as the pension piggy bank. Its purpose is to reinforce the resources available to meet the system’s expenses. This additional contribution does not in itself generate an improvement in the future pension of the person who pays it.
The January increase will not be the last on the current calendar either. The worker’s share will increase to 0.18% in 2028 and to 0.20% in 2029. That last year, the business contribution will reach 1%, with a joint rate of 1.20% that is planned to remain until 2050.
Where to check it on the payroll
The worker may review the amount in the deductions and contributions to Social Securitywhere it may be identified as MEI or Intergenerational Equity Mechanism. The company applies the calculation when preparing the payroll, without the employee having to request it.
That this deduction increases does not necessarily mean that the final income for January will be lower than that of December. A salary increase or a change in personal income tax withholding can also modify the result. To verify the specific effect of the MEI, it is convenient to compare its percentage and its calculation basis on both receipts.