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BOE-A-2026-4668 ·28 February 2026 ·Resolution Medium impact
Tax

Firms with forestry workers to meet new Social Security contribution rules by March

The February 26, 2026 resolution mandates publication of the validation agreement for Royal Decree-Law 3/2026, introducing new Social Security contribution conditions for workers in forestry and environmental activities. Affected companies must adjust their contribution regimes within three months of entry into force (art. 4).

In 2 key points

  1. Workers in work-related accidents or occupational diseases: new insurance conditions (art. 2)
  2. Three-month period to implement new insurance conditions (art. 2)

How it affects those involved

Workers in high-risk economic activities, including forestry, firefighting and healthcare, will face new insurance conditions for work-related accidents and occupational diseases. Employers must update their insurance records within three months under article 2. Failure to comply may result in fines or corrective measures. The healthcare and emergency services sector is most affected.

Lifecycle

2026-02-28PublishedPublished in the BOE
2026-03-03Into forceComes into force (disposiciones finales del Real Decreto-ley 3/2026)
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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