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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. Inflow of differences in a single payment in February 2027 (Resolución de 16 de julio de 2026)
  2. Applies to differences relating to contributions made from 1 January 2026 up to the month prior to the publication of Order ISM/727/2026 (Resolución de 16 de julio de 2026)

How it affects those involved

The financial impact is a single payment in February 2027, covering adjustments to bases from the start of the year up to the date of the new ISM/727/2026 order.

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. BM Consulting.
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