Coal mining: single deadline in February 2027 to pay 2026 social security contribution differences

The Secretary of State for Social Security and Pensions establishes a special deadline for paying contribution differences resulting from the application of Order ISM/727/2026 in the Special Regime for Coal Mining. Differences generated by the new standardized bases compared to those contributed from January 1, 2026, until the month preceding the publication of the order must be paid in a single installment in February 2027.