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BOE-A-2026-16350 ·27 July 2026 ·Resolution Medium impact
Labour

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.

In 2 key points

  1. Payment of differences in a single instalment corresponding to the month of February 2027 (Resolución de 16 de julio de 2026)
  2. Applies to differences regarding contributions made from 1 January 2026 until the month preceding the publication of Order ISM/727/2026 (Resolución de 16 de julio de 2026)

How it affects those involved

For entities liable for contributions under the Special Coal Mining Regime, the regulation removes the need for monthly supplementary payments for the remainder of 2026. The financial impact is concentrated into a single disbursement in February 2027, which will cover the adjustment of bases applied from the start of the financial year until the new order comes into force.

Lifecycle

2026-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BMC.
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