Working while receiving the minimum living income in 2026
Independent, non-governmental site
Enter what you used to earn, how much your pay has risen and who lives with you: the tool works out the exempt share and the IMV you keep after the review.
Minimum income after review, with the incentive
€525 a month
without the incentive it would be €0
| Exempt rise | €6,500 |
| Rise that counts | €500 |
| Share above 6,000 euros left out | 50% |
| Monthly gain from the incentive | €525 |
Rule from Royal Decree 240/2026, in force since 27 March 2026: applied automatically at the annual review to people already paid the previous year.
Prepared by Radif Partners · Method · Rules read in the BOE and on the Social Security site on 1 November 2026
Working and receiving Spain’s minimum living income go together, and since 27 March 2026 working pays more. Royal Decree 240/2026 changed the employment incentive: when the household’s earnings from a job or self-employment rise from one year to the next, the first €6,000 of the rise are ignored when the IMV is recalculated, and only half of anything above that counts. If the household has the single-parent or disability supplement, the exempt share of the excess rises to 55.00000000000001%. The INSS applies it automatically at the annual review, using tax data, as long as the household received the IMV the year before. An example: a mother with one child who earned €2,000 a year finds work and earns €9,000 more. Without the incentive her IMV would fall to €37 a month; with it, €7,500 of the rise is left out and she still receives €662. The incentive does not apply to pensions or unemployment benefits, only to wages and business income.
What changed in March 2026
The incentive has existed since 2022 under Royal Decree 789/2022, with banded exemption rates few claimants understood. Royal Decree 240/2026 simplified and widened it with a two-step rule: a rise in earnings up to €6,000 is fully exempt, and 50% of the excess is left out, or 55% if the household gets the single-parent or disability supplement under article 13.2. The exempt part is taken off countable income before it is compared with the guaranteed income.
| Pay rise in the year | Exempt | Exempt with supplement | Counts |
|---|---|---|---|
| €3,000 | €3,000 | €3,000 | €0 |
| €6,000 | €6,000 | €6,000 | €0 |
| €9,000 | €7,500 | €7,650 | €1,500 |
| €12,000 | €9,000 | €9,300 | €3,000 |
| €18,000 | €12,000 | €12,600 | €6,000 |
The example, step by step
The mother in the summary has a guaranteed income of €953.68. With €2,000 of income in the base year and a rise of €9,000, without the incentive her countable income would be €11,000, €917 a month, and the IMV would drop to €37. With the incentive only €1,500 of the rise counts: income is €3,500 and the IMV €662. Adding wages and IMV together, the household has €625 more a month than before the job. As a single parent with sole custody, 55% of the excess would be exempt instead. And if pay rises again the following year, the comparison is made afresh against the year before: the incentive rewards each rise, not just the first, for as long as the household keeps receiving the IMV. That makes taking on more hours worthwhile rather than a trap.
Your IMV after a pay rise
Minimum income after review, with the incentive
€525 a month
| Exempt rise | €6,500 |
| Rise that counts | €500 |
| Share above 6,000 euros left out | 50% |
| Monthly gain from the incentive | €525 |
What it does not cover
The incentive looks only at earnings from work and business. A pension, contributory unemployment benefit or sick pay count in full. Nor does it prevent reviews: the IMV is recalculated twice a year with tax data, and if income exceeds the guaranteed income even after the exemption, the benefit ends. If that happens retroactively and the INSS claims back what was paid, the overpayment page explains which part is not repaid when children live at home. If the job replaces unemployment benefit, see the page on the IMV and unemployment.