1% salary supplement in department stores 2026: how much and when to pay

Key data

Companies integrated in ANGED—including El Corte Inglés and other major retail chains—have a specific deadline to pay an extraordinary salary supplement to all their workers covered by the Collective Agreement for Department Stores (2023-2026). The Resolution of May 21, 2026 from the General Labor Directorate sets a 1% annual supplement as a minimum guarantee, calculated on the salary tables in force in 2025 and divided by the 1,770 hours of maximum annual working hours.

The mechanism is activated because the Retail Trade Index for Large Retail Stores (ICM) in 2025 was 90.432, a figure lower than the average of the two previous years (92.054). Since this threshold was not exceeded, the ordinary variable supplement under article 25.2 of the agreement does not apply. However, the seventh transitional provision establishes a safety net: if the ICM does not generate a variable supplement, an extraordinary guarantee of 1% annual is automatically activated.

What does this regulation establish?

The Collective Agreement for Department Stores (2023-2026) includes a variable salary review mechanism linked to the performance of the Retail Trade Index for Large Retail Stores. The logic is simple: if the sector sells more, salaries rise more; if it sells less, there is a minimum guarantee.

For 2026, the Joint Commission has applied the following analysis:

The supplement is calculated by applying 1% to the 2025 salary tables and dividing the result by the 1,770 annual hours of maximum working hours, which allows obtaining an amount per hour worked applicable to each worker according to their actual working hours.

Economic and operational impact

The direct impact is an additional salary cost of 1% on the reference salary mass of 2025, which must be paid in a single payment or in the manner agreed internally, but always before the maximum deadline. Since it is a non-consolidable supplement, it does not raise the base salary for 2027 or generate effects on future extraordinary payments, but it does have an impact on social security contributions for 2026.

From an operational perspective, companies must:

• Retrieve the salary tables in force in 2025 to calculate the correct basis.
• Apply the divisor of 1,770 hours to obtain the amount per hour.
• Calculate the supplement individually according to each worker's working hours.
• Reflect it on the payroll as an extraordinary non-consolidable supplement.
• Manage the impact on Social Security contributions for 2026.

The preferred deadline is two months from June 4, 2026 (that is, before August 4, 2026), although the absolute limit is December 31, 2026.

Who does it affect?

This resolution directly affects:

• Companies integrated in ANGED (National Association of Large Distribution Companies), including El Corte Inglés and other major retail chains in the sector.
• Workers represented by FETICO (Federation of Independent Commerce Workers).
• Workers represented by VALORIAN.
• Workers affiliated with CCOO (Workers' Commissions) in the sector.
• Workers affiliated with UGT (General Union of Workers) in the sector.
• HR, payroll and labor relations departments of affected companies, which must execute the calculation and payment.
• Labor advisors and management firms that manage payroll for companies in the sector.

Practical example

Suppose a worker in the department store sector with an annual salary according to 2025 tables of €22,000 and a full-time schedule of 1,770 annual hours.

The calculation of the supplement would be:

• Basis: €22,000 (2025 salary tables)
• Annual supplement: €22,000 × 1% = €220
• Supplement per hour: €220 ÷ 1,770 hours = €0.1243/hour

If the worker has a part-time schedule of, for example, 1,000 annual hours, the supplement would be: €0.1243/hour × 1,000 hours = €124.3.

This amount must be paid before August 4, 2026 (preferred deadline of two months from BOE publication) or, at the latest, before December 31, 2026. It is not incorporated into the 2027 base salary.

What should companies do now?

1. Verify if the company is integrated in ANGED or if its workers are covered by the Collective Agreement for Department Stores (2023-2026). If so, this obligation applies without exceptions.
2. Retrieve the salary tables in force in 2025 from the agreement, which are the basis for calculating the 1% supplement.
3. Calculate the supplement per worker: apply 1% to the annual salary from 2025 tables and divide by 1,770 hours to obtain the amount per hour; multiply by the actual hours of each worker.
4. Coordinate with the payroll department to reflect the supplement as an extraordinary non-consolidable item on the payroll for the corresponding month.
5. Set the payment date: the preferred deadline is before August 4, 2026 (two months from June 4). The absolute limit is December 31, 2026.
6. Manage the impact on contributions: although the supplement is non-consolidable, it does contribute to Social Security in 2026. Anticipate the additional cost of employer contributions.
7. Inform the legal representation of workers (works councils, union delegates) about the payment of the supplement and the expected payment date.

Official source

Consult complete regulation in official source (BOE-A-2026-12012)

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-12012