2026 Advertising Agreement: extra payment up to €519 and new salary tables

Key data

Companies in the advertising sector face a dual salary impact: on one hand, the closure of the 2022-2025 review with a retroactive extraordinary payment; on the other, the immediate application of the new 2026 tables. The Resolution of July 30, 2026 from the General Labor Directorate registers and publishes the partial agreement that closes four years of salary negotiations with direct economic consequences for payroll.

What does this regulation establish?

The agreement closes the salary review for the 2022-2025 period with a concrete result: the accumulated CPI in that period was 18.1%, while the increases agreed in the collective agreement totaled 16% total (4% annually for four years). The difference is a 2.1% differential in favor of workers, which is paid through a non-consolidable extraordinary payment.

Non-consolidable extraordinary payment: amounts by level

The exact amount varies according to the worker's level and ranges between €343.51 and €519.38. This payment is not incorporated into the base salary nor serves as a reference for future calculations.

Payment schedule for retroactive extra

Requirements to receive the extraordinary payment

• Be registered with the company on January 1, 2022.
• Remain with the company on December 31, 2025.
• Workers who do not meet both conditions simultaneously have no right to this payment.

2026 salary tables

The new tables apply an increase of 2.9% over the previous ones, linked to the December 2025 CPI. The resulting annual salaries fall within the following range:

These 2026 tables will serve as the basis for calculating the 2027 salary increase in case a new collective agreement is not reached.

Economic and operational impact

The impact has two dimensions that companies must manage separately:

Cost of extraordinary payment: For a company with 20 workers who meet the requirements, the total disbursement can range between €6,870 and €10,387, distributed in three payments until October 2027. Since it is a non-consolidable payment, it does not raise the salary base nor affects calculations of extra pay, severance or future contributions beyond the fiscal year in which it is paid.

2026 salary increase: The 2.9% increase over the previous tables represents an increase in payroll that is permanent and the basis for 2027. For a company with average staff at intermediate levels, this represents a structural increase that must be reflected in payroll from January 1, 2026, with possible arrears if it has not been applied since that date.

Risk of arrears: If the 2026 tables have not been applied since January, the company accumulates salary differences that it must regularize with retroactive effects to January 1, 2026.

Who does it affect?

• Companies in the advertising sector subject to the State collective agreement for advertising companies.
• HR and payroll departments of these companies, which must recalculate salaries and manage the three payment installments.
• Workers registered on 1/1/2022 and who remained on 31/12/2025, who are entitled to the extraordinary payment.
• CFOs and financial directors, who must provision the cost of the extra payment in the budgets for 2026 and 2027.
• Labor advisors and management firms that manage payroll for companies in the sector.

Practical example

Imagine an advertising agency with 10 workers, all registered since before January 1, 2022 and who remained on December 31, 2025. The company must:

1. Extraordinary payment: If half of the workforce (5 workers) is at the lower level (€343.51) and the other half (5 workers) at the upper level (€519.38), the total cost of the extra is: (5 × €343.51) + (5 × €519.38) = €1,717.55 + €2,596.90 = €4,314.45 in total, distributed in three installments: the first before the end of 2026, the second before 1/4/2027 and the third before 1/10/2027.
2. 2026 tables: A worker at the lower level goes from earning approximately €17,634 annually to €18,146 (+€512/year). One at the upper level goes from about €26,663 to €27,437 (+€774/year). If these tables have not been applied since January 2026, the company must pay the accumulated arrears.

What should companies do now?

1. Identify workers entitled to the extra payment: Review which employees were registered on 1/1/2022 and remained on 31/12/2025. Only they receive the extraordinary payment.
2. Calculate the amount by level: Determine the level of each eligible worker and assign the corresponding amount (between €343.51 and €519.38).
3. Provision the expense in three installments: Reserve the total amount and schedule payments: Q4 2026, before 1/4/2027 and before 1/10/2027.
4. Update payroll with 2026 tables: Apply the 2.9% increase from January 1, 2026. If not done, calculate and pay the accumulated arrears.
5. Prepare the basis for 2027: The 2026 tables (salaries between €18,146 and €27,437) will be the reference for the 2027 increase if there is no new agreement. Include it in the planning of labor costs for the next fiscal year.
6. Coordinate with the management firm or labor advisor: Verify that the payroll software correctly reflects the new tables and that extraordinary payments are properly documented.

Official source

View 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-2026-18419