2026 Salary Update T-Systems ITC Iberia: What Changes and What to Do

Key data

Workers at T-Systems ITC Iberia with salaries at the SMI threshold will see their remuneration updated with effect from 1 January 2026, following the agreement of the Comisión Paritaria published in the BOE on 30 March 2026 (BOE-A-2026-7280). The company cannot ignore this adjustment: it has full legal effect from its publication and requires payroll review with retroactive effect.

Alongside the salary update, the Comisión Paritaria has resolved claims regarding professional classification, adding a second layer of obligations: some employees may see their category modified and, with it, their remuneration level.

What does this regulation establish?

The resolution contains two distinct agreements adopted by the Comisión Paritaria de Aplicación, Interpretación y Vigilancia of the T-Systems ITC Iberia collective agreement:

The registration and publication in the BOE by the Dirección General de Trabajo grants these agreements full legal effect against the company and all workers covered by the scope of the agreement. This is not a recommendation: it is mandatory compliance.

Economic and operational impact

The economic impact is concentrated on two fronts that the Human Resources management and the finance department must quantify immediately:

• Retroactive salary cost: The entry into force is 1 January 2026, but publication in the BOE takes place on 30 March. This means the company must calculate and pay the accumulated salary differences since January for all workers affected by the SMI update.
• Review of active payrolls: All contracts with remuneration at the SMI threshold must be reviewed and updated in the payroll systems to avoid new deviations in subsequent months.
• Impact on professional classifications: Employees whose claim has been resolved favourably by the Comisión Paritaria may be entitled to a higher category and, therefore, to higher remuneration, also with possible retroactive effects as agreed.
• Social Security contributions: Any salary increase resulting from this update modifies the contribution base, generating an additional cost in employer contributions that must be budgeted.

Technology sector companies with similar agreements should take note: the periodic review of salary tables to ensure alignment with the SMI is a recurring obligation, not a one-off formality.

Who is affected?

• T-Systems ITC Iberia, SAU: It is the only company directly bound by this resolution. It must apply the new salary tables and the agreed professional classification changes.
• T-Systems ITC Iberia workers with salaries at the SMI threshold: They are entitled to receive the salary difference from 1 January 2026.
• Workers who submitted professional classification claims: The Comisión Paritaria has resolved their cases; depending on the outcome of the resolution, they may see their category and remuneration modified.
• T-Systems ITC Iberia HR and payroll department: Responsible for executing the adjustments in the personnel management and payroll systems.
• Finance management and CFO: Must quantify the retroactive impact and the recurring cost in the budgetary planning for the 2026 financial year.
• Technology companies with similar agreements: Although not directly bound by this resolution, they must review their own salary tables to ensure SMI compliance under their respective agreements.

Practical example

Suppose T-Systems ITC Iberia has a worker whose salary set in the agreement tables fell below the new SMI 2026 from 1 January. The company did not update the payroll in January or February while awaiting the official publication.

Following publication in the BOE on 30 March 2026, the company is required to:

1. Calculate the difference between the salary paid in January, February and March and the salary that should have been paid according to the new SMI-aligned tables.
2. Pay that accumulated difference (three months) in the next available payroll.
3. Update the worker's base salary in the payroll system for subsequent months.
4. Recalculate Social Security contributions on the corrected base for the affected months.

In parallel, if that same worker had submitted a professional classification claim resolved favourably by the Comisión Paritaria, the company must also review whether the newly assigned category implies a remuneration higher than that already updated to the SMI, and apply the remuneration level corresponding to the agreement.

What should companies do now?

1. Identify workers affected by the SMI update: Review all active payrolls and locate contracts whose salary is below or at the threshold of the new SMI 2026 according to the updated agreement tables.
2. Calculate retroactive salary differences from 1 January 2026: Quantify the accumulated amount of differences between the salary paid and the salary that should have been paid since the entry into force date.
3. Pay the differences in the next payroll: Include the salary arrears in the most immediate payment to avoid individual claims from affected workers.
4. Update payroll systems with the new salary tables: Ensure that salaries for subsequent months already reflect the correct amounts according to the updated agreement.
5. Review professional classification cases resolved by the Comisión Paritaria: Identify employees affected by the claim resolutions and apply the corresponding category and remuneration changes.
6. Recalculate Social Security contribution bases: Adjust employer and employee contributions based on the new salaries, both for retroactive months and for subsequent ones.
7. Document all adjustments made: Retain evidence of the reviews carried out to demonstrate compliance in the event of a labour inspection or judicial claim.

Official source

View full regulation at 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-2026-7280