2026 Advertising Salary Tables: What Companies Must Pay

Key data

Advertising companies have an immediate obligation: review and update their payroll according to the new salary tables agreed for 2026. The Resolution of April 20, 2026 from the General Labor Directorate registers the partial agreement reached by the social agents in the sector and establishes the compensation amounts that must be applied throughout the national territory.

The practical problem is clear: the effective date is January 1, 2026, but official publication did not arrive until May 1. This creates a four-month window in which many companies' payroll may not have been adjusted to the new amounts. Affected workers have the right to receive arrears generated from the effective date if the application is retroactive.

What does this regulation establish?

The General Labor Directorate registers and publishes the partial agreement reached between representatives of companies and unions in the advertising sector. This agreement updates the salary tables of the State Collective Agreement for Advertising Companies for fiscal year 2026.

The agreement is a partial agreement, meaning it specifically affects the review and approval of compensation concepts, without modifying the rest of the current collective agreement provisions.

The key points established by the resolution are:

• Update of salary amounts for all professional categories included in the agreement.
• Effective date: January 1, 2026.
• Obligation to adapt payroll to the new amounts from that date.
• Right of workers to receive arrears generated if the company has not applied the tables since January 2026.
• Risk of labor claims and administrative penalties in case of non-compliance.
• To consult the specific amounts by professional category, it is necessary to access the full text published in the BOE-A-2026-9501.

Economic and operational impact

The economic impact of this resolution has two dimensions that companies must evaluate immediately.

Impact on current payroll: Once the new tables are applied, the company's monthly salary cost will be adjusted to the agreed amounts. Depending on the agreed increase, this may represent an increase in personnel costs that must be budgeted for 2026.

Impact from arrears: This is the most immediate risk. If the company has not applied the new tables since January 1, 2026, it accumulates a wage debt with each affected worker for the difference between what was paid and what should have been paid according to the agreement. The longer the company goes without applying the tables, the greater the amount of arrears to regularize.

In addition to the direct economic cost, non-compliance generates two additional risks:

• Labor claims: Workers can claim arrears before the labor courts, with the procedural and reputational costs this entails.
• Administrative penalties: The Labor Inspectorate can impose penalties for non-compliance with the conditions agreed in the collective agreement, classified under the Law on Infractions and Penalties in the Social Order (LISOS).

Who does it affect?

This resolution directly affects:

• Advertising companies with workers in Spain included in the scope of the State Collective Agreement for Advertising Companies.
• Workers in the advertising sector throughout Spain, regardless of their professional category, who are covered by this agreement.
• Human Resources and Administration departments of affected companies, responsible for updating payroll and calculating arrears.
• Labor advisors and management firms providing services to companies in the sector, who must inform their clients and manage regularization.
• Managers and CFOs of advertising companies, who must forecast the impact on the 2026 personnel budget.

Practical example

An advertising agency with 15 workers has not updated its payroll since January 2026 pending official publication of the agreement. With the publication of the resolution on May 1, 2026, the company must regularize four months of salary difference (January, February, March, and April) for each of its employees.

If the agreed salary increase represents, for example, a monthly difference of 80 euros gross per worker, the company would accumulate an arrears debt of 320 euros gross per worker (4 months × 80 €), which for 15 employees would represent 4,800 euros gross in arrears to be paid in the regularization payroll, plus the corresponding increase in social security contributions.

This example illustrates why early detection and immediate application are critical: each additional month of delay in applying the tables increases the accumulated debt and the risk of claims.

What should companies do now?

1. Download and review the official salary tables published in BOE-A-2026-9501 to know the exact amounts by professional category.
2. Compare current payroll amounts with the new tables to identify which workers are below the new conventional minimums.
3. Calculate accumulated arrears since January 1, 2026 for each affected worker, including the impact on social security contributions.
4. Include arrears in the next payroll or in a supplementary payroll, properly documenting the concept to avoid problems in future inspections.
5. Update contracts and internal HR documentation to reflect the new salary amounts permanently.
6. Inform your labor advisor or management firm to validate the calculations and properly manage regularization with Social Security if necessary.