Key data
| Regulation | Resolution of April 8, 2026, from the General Labor Directorate — Partial agreement on 2026 salary tables of the Collective Agreement for leather goods, embossed leather and similar products |
|---|---|
| BOE Publication | April 24, 2026 |
| Effective date | January 1, 2026 (retroactive) |
| Affected parties | Companies and workers in the leather goods and embossed leather sector in 10 provinces and autonomous communities |
| Category | Labor Legislation |
| Year | 2026 |
| BOE Reference | BOE-A-2026-9023 |
| Covered territories | Madrid, Castilla-La Mancha, La Rioja, Cantabria, Burgos, Soria, Segovia, Ávila, Valladolid and Palencia |
Companies in the leather goods and embossed leather sector in ten provinces have a pending salary obligation since January 1, 2026. The Resolution of April 8, 2026 from the General Labor Directorate registers and publishes the partial agreement on salary tables for this year, agreed between union and business representatives of the sector.
The effective date is January 1, 2026, but official publication occurred on April 24th. This means that affected companies must regularize on a retroactive basis the salary differences accumulated from January until the date they apply the new tables.
What does this regulation establish?
The resolution registers and publishes the partial agreement reached by the negotiating commission of the Collective Agreement for the leather goods, embossed leather and similar products group. The agreement sets the salary tables applicable during 2026 for all workers covered by this territorial collective agreement.
The agreement covers the following provinces and autonomous communities:
- Madrid
- Castilla-La Mancha
- La Rioja
- Cantabria
- Burgos
- Soria
- Segovia
- Ávila
- Valladolid
- Palencia
The salary tables are mandatory for all companies in the sector covered by this agreement. Their application is not optional: the salaries set in the agreement are the minimum that each worker must receive according to their professional category. Any remuneration below the table is illegal, regardless of what the individual contract states.
The agreement is of a partial nature, which indicates that it has been reached specifically on salary tables, without necessarily implying an agreement on the rest of the conditions of the agreement in force.
Economic and operational impact
The main economic impact for companies is twofold: the update of the salary mass from the application of the new tables and the cost of retroactive regularization from January 1, 2026.
Each month elapsed since January without applying the new tables generates a salary difference that the company must pay to its workers. The larger the workforce and the greater the difference between current salaries and the new agreement minimums, the greater the impact of that regularization.
In addition to the direct cost in payroll, non-compliance with the salary tables of the agreement can result in:
- Labor claims by workers before the Mediation, Arbitration and Conciliation Service (SMAC) or before labor courts.
- Administrative sanctions by the Labor and Social Security Inspection, if non-compliance with the applicable collective agreement is detected.
The risk of inspection is real: publication in the BOE activates official knowledge of the new tables and, with it, the enforceability of their compliance.
Who does it affect?
This regulation directly affects:
- Companies manufacturing leather goods articles (bags, wallets, belts, leather accessories and similar) located in the ten provinces covered by the agreement.
- Companies dedicated to the treatment and processing of embossed leather in the same territorial scope.
- Employees covered by this collective agreement, who have the right to receive the minimum salaries set in the new tables from January 1, 2026.
- HR and payroll departments of affected companies, which must update salary management systems.
- Labor advisors and management firms that manage payroll for companies in the sector in these provinces.
Practical example
A leather goods manufacturing company based in Madrid with 15 workers covered by this collective agreement should act as follows:
First, identify what professional categories it has on staff and locate the minimum salary corresponding to each one according to the new 2026 salary tables published in BOE-A-2026-9023.
Second, compare those amounts with the salaries it has been paying since January 2026. If any worker has earned below the minimum for their category, the company must calculate the difference month by month from January until the time of regularization.
Third, pay those differences in the next payroll or in an extraordinary payment, reflecting it correctly in the salary receipt. From that moment on, apply the new tables in each monthly payroll.
Failing to act means that any worker can claim those differences before the SMAC or before the labor court, with the support of the resolution published in the BOE.
What should companies do now?
- Identify if the agreement applies to your company: Check if your activity corresponds to manufacturing or processing of leather goods or embossed leather articles and if your workplace is in one of the ten covered provinces (Madrid, Castilla-La Mancha, La Rioja, Cantabria, Burgos, Soria, Segovia, Ávila, Valladolid or Palencia).
- Obtain the 2026 salary tables: Download the complete resolution from the BOE (BOE-A-2026-9023) and locate the tables corresponding to the professional categories of your workforce.
- Calculate retroactive differences from January 2026: Compare salaries paid since January 1st with the new agreement minimums. Calculate the pending amount per worker and month.
- Regularize salary differences: Pay the accumulated differences in the next payroll or through extraordinary payment, reflecting it correctly in salary receipts.
- Update payroll systems: Configure the base salaries of each category according to the new tables so that monthly payrolls from now on are correct.
- Inform workers: Communicate to the workforce the salary update and the regularization applied, to avoid unnecessary claims.
Frequently asked questions
When do the 2026 leather goods salary tables apply?
The new salary tables are applicable from January 1, 2026, although the resolution that registers and publishes them was published on April 24, 2026. Companies must regularize salaries on a retroactive basis from that date.
What provinces does the 2026 leather goods and embossed leather collective agreement cover?
The agreement covers ten territories: Madrid, Castilla-La Mancha, La Rioja, Cantabria, Burgos, Soria, Segovia, Ávila, Valladolid and Palencia.
What happens if a company does not apply the salary tables?
Non-compliance with the salary tables of the collective agreement can result in labor claims by workers and administrative sanctions by the Labor and Social Security Inspection. Workers have the right to claim the difference in salary before the SMAC or labor courts, with the support of the resolution published in the BOE.