2026 Salary Tables Cat Handling Services: increases of 2.70% and 3.11% with arrears in September

Key data

Employees of Cat Handling Services (current name of Síntax Logística, SA) will see reflected in the September 2026 payroll the salary increase agreed for the entire year, including accumulated arrears from January. The Resolution of August 6, 2026 from the General Labor Directorate registers and publishes the Minutes with the agreements on the salary tables of the VII Collective Agreement of the company.

For the HR department and financial management, this implies a cash impact concentrated in September: up to nine months of salary differences will need to be paid in a single payroll, in addition to adjusting the affected remuneration items for the rest of the fiscal year.

What does this regulation establish?

The VII Collective Agreement of Síntax Logística (now Cat Handling Services, SAU) establishes for 2026 a system of salary increases in two differentiated tiers, with a revision clause linked to the actual IPC of the year.

Structure of 2026 salary increases

Affected remuneration items

The increases are applied to the following payroll items:

• Base salary
• Agreement bonus
• Overtime hours
• Any other item referenced to base salary

Salary revision clause linked to 2026 IPC

The agreement includes an exclusive safeguard clause for Tier 1: if the actual 2026 IPC exceeds 4.11%, an additional revision of up to 1.00% more will be activated, which will be applied in January 2027 with possible partial retroactivity to July 2026.

Economic and operational impact

The financial impact of this resolution has two dimensions that the CFO must quantify immediately:

Impact on annual payroll: All items referenced to base salary (agreement bonus, overtime) increase by the same percentages, so the actual cost to the company exceeds the nominal percentage increase as it is applied to an expanded base.

Treasury impact in September 2026: The practical application of the increases is concentrated in the September payroll, which must include accumulated arrears from January (up to 9 months of differences). This generates an extraordinary cash spike that must be anticipated in liquidity planning.

Risk of revision in 2027: If the 2026 IPC closes above 4.11%, Tier 1 will receive an additional increase of up to 1.00% in January 2027, with possible partial retroactivity to July 2026. This scenario should be considered in personnel budgets for 2027.

Who does it affect?

• HR and Payroll departments of Cat Handling Services (formerly Síntax Logística, SA / SAU)
• Financial Management and CFOs responsible for personnel cost planning
• Employees covered by the VII Collective Agreement of Síntax Logística in work centers in Catalonia and Madrid
• Specifically, employees in Tier 1 categories: Ordinary Laborer, Ordinary Assistant and Specialized Assistant
• Labor advisors and management firms that manage the company's payroll

Practical example

Suppose an employee of Cat Handling Services classified in the category of Specialized Assistant (Tier 1) with a monthly base salary of €1,500 plus an agreement bonus of €200, with a total remuneration base of €1,700 per month.

• Increase from January 2026 (3.11%): €1,700 × 3.11% = €52.87 gross/month additional
• Arrears January–June (6 months): €52.87 × 6 = €317.22 to receive in September
• Additional increase from July 2026 (+1.00%): €1,700 × 1.00% = €17 gross/month additional (on the original base, accumulating with 3.11%)
• Arrears July–August (2 months) of the additional 1%: €17 × 2 = €34 to receive in September
• Total arrears in September payroll: approx. €351 gross for this employee

If the actual 2026 IPC closes above 4.11%, this same employee would receive up to an additional 1.00% in January 2027, with possible retroactivity to July 2026 (another 2 months of differences).

What should companies do now?

1. Calculate the impact on 2026 payroll: Apply the percentages of 3.11% (Tier 1) and 2.70% (Tier 2) to all affected items (base salary, agreement bonus, overtime and referenced items) to quantify the additional annual cost.
2. Prepare the September payroll with arrears: Calculate the accumulated salary differences from January 2026 for each employee according to their tier and category, and include them in the September 2026 payroll.
3. Apply the additional 1% increase for Tier 1 from July: Verify that the categories of Ordinary Laborer, Ordinary Assistant and Specialized Assistant have the additional 1% increase reflected from July 1, 2026, with arrears for July and August included in September.
4. Provision the IPC revision risk in the 2027 budget: Monitor the evolution of 2026 IPC. If it exceeds 4.11%, up to an additional 1% will need to be applied in January 2027 with possible partial retroactivity to July 2026. Include this contingency in the personnel budget.
5. Coordinate with labor advisory: Confirm with the labor advisor or management firm the correct parameterization of the items in the payroll software before the September close.

Official source

Consult complete regulation in official source (BOE-A-2026-17817)

Notice: This article is purely informational in nature 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-2026-17817