CSS employer contribution (Ley 462): the 2025–2029 schedule

The Ley 462 of 18 March 2025 reformed the Caja de Seguro Social (CSS) and set a stepped increase in the employer contribution. The employee contribution, by contrast, does not change. Here is the full schedule for your payroll.

The employer-rate schedule

Period	Employee	Employer
1 Apr 2025 – 28 Feb 2027	9.75%	13.25%
1 Mar 2027 – 28 Feb 2029	9.75%	14.25%
From 1 Mar 2029	9.75%	15.25%

For all of 2026 the CSS employer rate is 13.25%. The next step, to 14.25%, does not hit until 1 March 2027 — that's the date for your budgeting calendar.

The increase began with one percentage point from the April 2025 contribution (paid in May). The employee rate stays at 9.75% across the whole schedule; only the employer rate changes.

Education tax does not change

Apart from CSS, the education tax stays the same: 1.25% employee and 1.50% employer. Professional-risk insurance (by activity) and income tax are also unchanged by Ley 462. So in 2026 the employer cost on salary is 13.25% CSS + 1.50% education tax + professional risk.

Other Ley 462 changes

The reform keeps the retirement age (57 for women, 62 for men) and changed how the pension base is computed: it now uses the best 15 years of contributions (for those with at least 25 years contributed and a B/.2,000 average salary), or the best 20 years (for 30+ years contributed and a B/.2,500 average), instead of the previous 7- or 10-year average. These pension figures are case-specific; confirm them with an advisor.

What does it mean for your company?

From March 2027 your CSS employer cost rises a point, and another point in 2029. Your payroll system must apply the right rate by date — without you having to remember it each year. Use the social security calculator, which already applies the rate in force.

Source: Ley 462 of 18 March 2025 (amending Ley 51/2005, the CSS consolidated text), Official Gazette; Caja de Seguro Social press releases. Reference only; confirm with your accountant or advisor.