Key data
| Regulation | Resolution of July 14, 2026, from the General Labor Directorate, registering and publishing the Agreement on salary tables of the III State Collective Agreement for Notaries and Employed Staff |
|---|---|
| BOE Publication | July 30, 2026 |
| Effective date | July 30, 2026 |
| Affected parties | All workers covered by the III State Collective Agreement for Notaries (notary employees in Spain) |
| Category | Labor Legislation |
| Fiscal year | 2026 |
| Activated variables | Variable A and Variable B (1% each) |
| Maximum amount per employee | €613 annually (sum of both variables, highest levels) |
| Payment method | Single payment in the payroll of the month following publication in the BOE |
| Signing parties | FEAPEN-CSIF and FS-USO (union representation) against FEDANE (employers' association) |
Spanish notaries have an immediate payment obligation: to pay in the August 2026 payroll two extraordinary salary supplements to all their employees subject to the III State Collective Agreement for Notaries. The Resolution of July 14, 2026 from the General Labor Directorate sets the exact amounts and payment conditions, effective from the same day of its publication in the BOE.
The key for the payroll manager: it is not a base table increase, but a single non-consolidable payment. This has direct consequences on how it is calculated and recorded in the payroll.
What does this regulation establish?
The Parity Commission of the III State Collective Agreement for Notaries has agreed to activate for 2026 two additional variables called A and B, each equivalent to 1% of the salary table. Their activation was conditional on the growth of notarial activity indicators in 2025 compared to 2024, a condition that has been met.
The annual amounts per variable, according to group and level, fall within the following range:
| Variable | Minimum annual amount | Maximum annual amount |
|---|---|---|
| Variable A (1%) | €151.60 | €306.50 |
| Variable B (1%) | €151.60 | €306.50 |
| Total (A + B) | €303.20 | €613.00 |
Specific conditions that the payroll manager must take into account:
- Single payment: both supplements are paid in a single payment in the payroll of the month following publication in the BOE (August 2026).
- Proportionality: for employees hired or terminated during 2026, the amount is calculated proportionally to the time worked in the year.
- Non-compensable: cannot be offset with other salary concepts.
- Non-absorbable: cannot be absorbed with voluntary improvements or more beneficial conditions already in place.
- Non-consolidable: is not incorporated into the base salary table nor generates future rights.
Economic and operational impact
For a notary with 5 employees at mid-to-high levels, the extraordinary cost in August could exceed €2,500 in a single month. For larger notaries, the impact on August cash flow could be significant if not provisioned.
From an operational perspective, there are three critical aspects:
- Payroll recording: the supplements must appear as separate items (Variable A and Variable B), not integrated into the base salary, to correctly reflect their non-consolidable nature.
- Social Security contributions: as salary remuneration, these amounts are subject to contributions and taxed as work income in the employee's personal income tax.
- Proportional calculation: for employees who have not been registered for the entire year 2026, the exact days worked from January 1 to the date of termination or hiring must be calculated.
Who does it affect?
- All notary employees in Spain covered by the III State Collective Agreement for Notaries, regardless of their group or level.
- Notary employers (represented by the FEDANE employers' association) who must manage and pay the amount.
- Payroll managers and labor advisors providing services to notaries and processing August 2026 payrolls.
- Employees with part-time contracts or hired/terminated in 2026, who will receive the amount proportionally.
- Union representatives of FEAPEN-CSIF and FS-USO in monitoring compliance with the agreement.
Practical example
A notary has three employees at different levels of the collective agreement:
| Employee | Situation | Variable A | Variable B | Total to receive in August |
|---|---|---|---|---|
| High-level employee (full year) | Registered from 01/01/2026 | €306.50 | €306.50 | €613.00 |
| Low-level employee (full year) | Registered from 01/01/2026 | €151.60 | €151.60 | €303.20 |
| High-level employee (hired 01/07/2026) | Registered from 01/07/2026 (184 days of 365) | ~€154.40 | ~€154.40 | ~€308.80 |
In this case, the notary will disburse approximately €1,225 in August for variables A and B for these three employees. For the employee hired mid-year, the amount is calculated proportionally to the days worked in 2026 until the payment date.
What should notaries do now?
- Identify all affected employees by the III State Collective Agreement for Notaries and verify their group and salary level to apply the correct amount of variables A and B.
- Calculate the proportional amount for employees hired or terminated during 2026, counting the exact days worked from January 1, 2026.
- Prepare the August 2026 payroll including the two supplements as separate items (Variable A and Variable B), with their individual amounts correctly itemized.
- Provision the cash flow to cover the extraordinary payment in August, especially in notaries with large staff or employees at high levels of the collective agreement.
- Verify that no compensation or absorption is applied: these supplements cannot be reduced or eliminated due to the existence of previous voluntary improvements or other salary concepts.
- Communicate to employees the concept and amount they will receive, to avoid doubts or claims about the origin of the extraordinary payment.
Frequently asked questions
When exactly must notaries pay variables A and B for 2026?
Payment must be made in the payroll of the month following publication in the BOE. Since the Resolution was published on July 30, 2026, payment must be made in the August 2026 payroll.
How much exactly do notary employees receive for variables A and B?
The amounts range between €151.60 and €306.50 annually per variable, depending on the employee's group and level in the collective agreement. Adding both variables, the total range goes from €303.20 to €613 per employee. The highest levels of the collective agreement receive the maximum of €613.
What happens if an employee was hired or terminated during 2026?
The amount is calculated proportionally to the time worked in 2026. If an employee has been registered for, for example, 6 months of the 12 in the year, they will receive approximately half of the amount they would receive for a full year.
Can variables A and B be offset or absorbed with other existing supplements?
No. The regulation expressly establishes that neither of the two supplements is compensable, absorbable, or consolidable. They must be paid in full regardless of any voluntary improvement or more beneficial condition that the employee already had recognized.
Are variables A and B incorporated into the base salary table for future years?
No. Both supplements have a non-consolidable character, which means they are not integrated into the base salary table nor do they generate economic rights for future fiscal years. They are an extraordinary one-time payment for 2026.
Official source
Consult complete regulation in official source
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-2026-16627
