2026 Salary Tables of the ASV-Funeral Services Agreement: What Changes

Key data

Companies in the Grupo ASV-Servicios Funerarios have had an active salary obligation since January 1, 2026: applying the new remuneration tables set out in the III Convenio Colectivo. The Resolución de 23 de marzo de 2026 of the Dirección General de Trabajo registers and publishes the minutes with the specific values, and its publication in the BOE on April 2, 2026 makes any non-compliance immediately enforceable.

The critical point for HR managers and CFOs of the group: the effects are retroactive to January 1st. This means that if the payrolls for January, February and March were paid using the previous values, there are outstanding salary differences to be paid.

What does this regulation establish?

The Dirección General de Trabajo registers and publishes the minutes containing the salary tables for the year 2026 of the III Convenio Colectivo del Grupo ASV-Servicios Funerarios. This update has three direct legal effects:

• Immediate mandatory application: The tables are mandatory for all companies and workers included in the scope of the agreement, with no possibility of applying lower values.
• Complete remuneration reference: The tables set the minimum remuneration by professional category and act as a reference for calculating payrolls, salary supplements and settlements upon contract termination.
• Full legal effect: Publication in the BOE grants full legal validity and allows enforceability against any non-compliance, whether through an individual worker's claim or through action by the Labour Inspectorate.

The salary tables are the instrument that translates the collective agreement into specific figures for each professional category. Without their correct application, any payroll for the 2026 financial year can be challenged.

Economic and operational impact

The economic impact of this update materialises in three management areas:

• Direct salary cost: Companies must adapt their remuneration systems to the new values from January 1, 2026. If the salaries paid since that date do not reach the table minimums, a salary debt exists with each affected worker.
• Retroactivity: The months elapsed between January 1st and the publication date (April 2, 2026) generate salary differences that must be regularised. This implies an extraordinary payment in the payroll of the month in which the regularisation is applied.
• Impact on supplements and settlements: Salary supplements linked to the tables (seniority, category bonus, etc.) and settlements for termination or contract extinction calculated during this period must be reviewed and, where applicable, recalculated using the new values.

From an operational standpoint, HR departments and payroll systems must be updated with the new table values before closing the next payment cycle.

Who is affected?

This regulation directly affects:

• Companies in the Grupo ASV-Servicios Funerarios included in the scope of the III Convenio Colectivo, regardless of their size or number of employees.
• Workers of the Grupo ASV-Servicios Funerarios whose employment relationship is governed by this agreement, across all professional categories covered in the tables.
• HR managers and payroll administrators who must update remuneration systems and verify the correct application of the new values.
• CFOs and financial directors who must provision for the cost of retroactive salary differences and the increase in the total wage bill for the remainder of the financial year.
• Labour advisors and management consultancies providing services to group companies and responsible for the correct application of the agreement.

Practical example

A company in the Grupo ASV-Servicios Funerarios with 30 workers distributed across different professional categories has been paying the salaries for January, February and March 2026 using the values from the previous year's tables, pending the official publication of the new tables.

Following the publication of the Resolución in the BOE on April 2, 2026, the company must:

1. Identify the difference between the salary paid and the new table minimum for each category and each worker in the months of January, February and March.
2. Calculate the total amount of accumulated salary differences over those three months.
3. Pay those differences in the April payroll (or in the next payment cycle), together with the new table values applied from that point onwards.
4. Review whether any settlement or final payment calculated between January and April needs to be corrected and supplemented.

This process is mandatory even if the company has not received any claim from workers: enforceability arises from publication in the BOE, not from an individual claim.

What should companies do now?

1. Obtain the 2026 salary tables published in the BOE (BOE-A-2026-7528) and verify the minimum values by professional category applicable to your workforce.
2. Audit the payrolls for January, February and March 2026 to identify whether the salaries paid meet the new table minimums. If they do not, calculate the differences per worker and category.
3. Regularise the retroactive salary differences in the April 2026 payroll or in the next payment cycle, documenting the concept and the period to which they correspond.
4. Update the payroll system with the new table values so that all payrolls from April 2026 onwards are calculated correctly from the first cycle.
5. Review supplements and settlements calculated between January 1st and the date the system is updated, especially final payments and settlements for contract termination.
6. Inform workers of the salary regularisation and the concept to which the additional payment corresponds, to avoid subsequent doubts or claims.

Official source

View the full regulation at the official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, please consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-7528