the years you will have to accumulate to collect 100% of the regulatory base

Starting in 2026, Social Security introduces a profound change to its retirement system: the dual calculation method. This modification, promoted by José Luis Escrivá is included in Royal Decree-Law 2/2023, of March 16, which establishes the reform of article 209 of the General Law of Social Security. Thus, it was born as part of the second phase of what is already known as the ‘Escrivá reform’ and with the aim of making the calculation of the work career of citizens in Spain more flexible.

Until now, The pension was calculated looking at the last 25 years of work. However, with the entry into force of the reform, as of January 1, 2026, the pension will be calculated in two different ways, with the aim of finally apply the one that pays the most money to the user.

The two ways to calculate the pension that comes into force in 2026

During the next year, pensions will be calculated, on the one hand, with the classic model of 25 years of quotation, which are a total of 300 bases. But, on the other hand, the new calculation, will take into account the 25 years and 4 months of contributions (304 bases) but discarding the 2 worst contribution years, which means using the 302 best contribution bases.

Now, this second option is a temporary route, so each year it will gradually increase until 2037at which time the last 29 years will be looked at and the 2 worst years will be discarded, leaving it at 27 effective years. But, the reform is not expected to be completed until 2044, when this calculation will only be made with the 324 best bases among the last 348.

Nevertheless, Does this new model change regarding the years of contributions?

The years you will have to accumulate to collect 100% of the regulatory base

In the most direct and clear way, to collect 100% of the regulatory base In 2026 you will have to have accumulated at least 36 and a half years of contributionsjust as they occur in 2025. Now, once the regulatory base has been calculated with the new model, it must be taken into account that the worker has the right to a part of this regulatory base according to the years contributed.

Therefore, With 15 years of contributions, which is the minimum, you have the right to 50% of the regulatory base. But, for each additional month you work, extra percentages are added:

During 2026, the years contributed will remain unchanged, but, The change will occur by 2027, when to obtain 100% of the regulatory base, the worker must have accumulated 37 years of contributions.