Royal Decree-Law 31/2026: five effective dates not to be confused (and what changes for self-employed workers in 2027)

A published piece of legislation is not one that already applies in full. Royal Decree-Law 31/2026 entered into force on the very day of its publication, 21 October 2026, and everything not deferred by its fourth final provision applies from that date. The remaining amendments are spread across four other dates: in total, five different dates. Anyone claiming that ‘everything changes on 1 December’ is mistaken on four of them.

The five dates

Following publication on 21 October 2026, «el mes siguiente» [the following month] is November and «el segundo mes siguiente» [the second following month] is December.

One caveat regarding the first date: the second transitional provision applies the new maximum amount for advances from the Child Maintenance Payment Guarantee Fund, introduced by the eighth article, from the first day of the month following entry into force, that is, from 1 November 2026.

What changes for self-employed workers in 2027 (art. 309 LGSS)

Article 309 governs which contributions are excluded from the annual regularisation for self-employed workers. During certain benefits, if the person must remain registered, the monthly contribution base becomes final: «la base de cotización mensual aplicada adquirirá carácter definitivo y, en consecuencia, no será objeto de la regularización prevista en la letra c) del artículo 308.1» [the monthly contribution base applied shall acquire a final character and, consequently, shall not be subject to the regularisation provided for in letter c) of article 308.1].

The wording applicable from 1 January 2027 adds a benefit to that list: the enumeration now includes the «ejercicio corresponsable del cuidado del lactante y cuidado de menores afectados por cáncer u otra enfermedad grave» [co-responsible exercise of infant care and care of minors affected by cancer or another serious illness].

In practice, a self-employed worker receiving the benefit for the care of minors with cancer or another serious illness will, from 2027, be subject to the same rule that already exists for temporary incapacity or birth and childcare: that base is not regularised.

Why the exact date matters

1. A submission citing the wrong wording is a flawed submission. Before 1 December, articles 169, 171, 172 and 173 apply in their previous wording.
2. Every file must record the date of the event. The applicable wording depends on when the event occurred, not when the document is drafted.
3. The consolidated BOE text provides a warning. Future wording appears marked as ‘not yet in force’ alongside the date on which it enters into force. It is advisable to check that notice before citing.

Frequently asked questions

When did Royal Decree-Law 31/2026 enter into force?

On 21 October 2026, the very day of its publication in the BOE (fourth final provision, paragraph 1). Everything not deferred by the fourth final provision applies from that day; several amendments have later effective dates.

Do all the amendments to the General Social Security Act apply on 1 December 2026?

No. From 21 October 2026, articles 221.2, 224.1 and 2 and 318 h), paragraphs 1 and 2 of the first additional provision and the repeal of the fortieth additional provision apply, among others; articles 190 to 192 apply from 23 October 2026; article 61.2 from 1 November; articles 144.4, 169.1.a), 171, 172 and 173.1 from 1 December; and article 309 from 1 January 2027.

What changes for self-employed workers in 2027?

Article 309 LGSS includes the care of minors affected by cancer or another serious illness among the benefits during which the monthly contribution base is final and is not regularised.

Official sources

Do you work with deadlines and reforms awaiting entry into force? See how to work with the wording in force on each date.