It is the only component of the self-employed quota that went up in 2026 (from 0.8% to 0.9%). Note that on the 80-euro flat rate the TGSS (Social Security Treasury) charges the MEI separately, so the real monthly charge is around 88.56 euros in 2026.
As an autónomo you do not calculate it or pay it separately: it sits inside the monthly quota the TGSS debits from your account, worked out on the contribution base you choose according to your net income. If you move your base up or down, the MEI moves in the same proportion. In an SL with employees it also appears in their social security contributions, split between company and worker.
Typical mistake: seeing a charge slightly higher than the flat-rate quota and assuming Social Security got it wrong. It did not: that extra is the MEI, which the reduced rate does not cover. Another slip is budgeting next year's quota with last year's rate, when the MEI rises step by step.
The MEI is linked to the contribution base, the self-employed quota, and the RETA (the self-employed social security scheme). Your full quota, MEI included, is a deductible expense in the autónomo's IRPF (personal income tax). In kontora you record it as an expense in your double-entry books, and it is reflected in your net income.
Guides that use this term
- The autónomo quota increase in 2026: how much it really rises, bracket by bracket
- Self-employed social security contributions in Spain 2026: the complete bracket table and how to work out yours
- Spain's flat rate for new autónomos in 2026: what you really pay, who qualifies and how long it lasts
- Registering as self-employed in Spain: the two procedures, in order and without fines
- Spanish tax calendar 2026-2027 for autónomos and SL companies
Related terms
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