Key data
| Regulation | Resolución de 11 de marzo de 2026, de la Dirección General de Trabajo, por la que se registra y publica el Acuerdo sobre actualización de las tablas salariales para el año 2026, del Convenio Colectivo del Grupo Supermercados Carrefour |
|---|---|
| BOE Publication | 23 March 2026 |
| Entry into force | 1 January 2026 (with possible retroactive regularisation) |
| Those affected | All workers covered by the Convenio Colectivo del Grupo Supermercados Carrefour in Spain |
| Category | Labour Legislation |
| Year | 2026 |
| BOE Reference | BOE-A-2026-6734 |
| Authority | Dirección General de Trabajo |
All workers of the Grupo Supermercados Carrefour in Spain are entitled to receive the new minimum salary levels established in the collective agreement with effect from 1 January 2026. The Resolución de 11 de marzo de 2026 of the Dirección General de Trabajo (BOE-A-2026-6734) officially registers and publishes the agreement, which triggers the obligation of immediate application and, where applicable, the regularisation of months already elapsed.
The gap between the entry into force date (1 January) and the publication date (23 March) creates a back pay period that the company must settle. This is the highest operational risk point for payroll teams.
What does this regulation establish?
The resolution registers and gives official publicity to the agreement reached between the management of the Grupo Supermercados Carrefour and the workers' representatives on the update of the salary tables for 2026. Its core content is:
- Establishment of the minimum applicable remuneration for all professional categories included in the agreement during the 2026 financial year.
- Obligation for the company to apply the new amounts with effect from the agreed date: 1 January 2026.
- Obligation to regularise back pay generated between 1 January and the effective date of application in payroll, given the retroactive nature of the entry into force.
The agreement affects all workers within its scope of application. The specific amounts for each professional category are set out in the tables annexed to the resolution, available in the full text published in the BOE (BOE-A-2026-6734).
Economic and operational impact
The economic impact of this update has two dimensions that finance and HR managers must quantify separately:
| Item | Description | Required action |
|---|---|---|
| New monthly salaries 2026 | Application of updated conventional minimums from the current payroll onwards | Update tables in the payroll system |
| Retroactive back pay (January–March 2026) | Difference between amounts paid and new minimums during the months prior to publication | Calculate and pay in an extraordinary payroll or in the next ordinary payroll |
| Risk of labour claim | Workers may claim unpaid salary differences | Regularise before claims arise |
| Risk of administrative sanction | The Labour Inspectorate may sanction non-compliance with conventional minimums | Evidence correct application and retain documentation |
The total cost will depend on the number of workers affected, their categories and the difference between current salaries and the new minimums. For companies with large workforces, the impact of three months of back pay can be significant and should be provisioned if not already done.
Who is affected?
- Workers of the Grupo Supermercados Carrefour in Spain covered by the collective agreement: they are entitled to receive the new minimums from 1 January 2026.
- HR and payroll departments at Carrefour: responsible for updating pay systems and managing the regularisation of back pay.
- Finance directors and CFOs: must anticipate the budgetary impact of the salary increase and the back pay to be settled.
- Labour advisors and management consultancies providing services to the Grupo Supermercados Carrefour: must verify the correct application of the new tables in payroll processes.
- Workers' representatives and trade union delegates: may demand compliance and verify that the new minimums are correctly applied.
Practical example
A worker of the Grupo Supermercados Carrefour whose salary under the previous tables was €1,500 gross per month and whose new conventional minimum for 2026 is set at €1,560 gross per month (a difference of €60 per month) would generate the following scenario:
- Accumulated back pay (January, February and March 2026): €60 x 3 months = €180 gross to regularise.
- Monthly increase from April 2026: €60 additional in each payslip.
- Annual impact per worker: €60 x 12 months = €720 additional gross compared to the previous year.
This calculation must be replicated for each professional category and each affected worker. The specific figures for the new minimums by category are available in the annexed tables of the resolution published in the BOE.
What should companies do now?
- Download and review the official salary tables published in the BOE (BOE-A-2026-6734) to identify the new minimums by professional category.
- Update payroll systems with the new pay amounts, ensuring that no worker falls below the 2026 conventional minimum.
- Calculate retroactive back pay for the period January–March 2026, comparing salaries paid against the new established minimums.
- Pay the back pay in the next ordinary payroll or via an extraordinary payment, correctly documenting the item on the payslip.
- Retain documentation evidencing the correct application of the new tables, as support in the event of a labour inspection or labour claim.
- Inform workers' representatives about the application of the new tables and the regularisation of back pay, where required under the agreement.
Frequently asked questions
When do the new Carrefour 2026 salary tables come into force?
The new salary tables take effect from 1 January 2026, although the resolution was published in the BOE on 23 March 2026. As the entry into force is retroactive, the company must regularise the salary back pay corresponding to the months of January, February and March prior to publication.
What happens if Carrefour does not apply the new salary tables on time?
Non-compliance may result in labour claims from affected workers and sanctions from the Labour Inspectorate. The company is obliged to apply the new conventional minimums from the agreed date (1 January 2026).
What should Carrefour's HR and payroll managers do now?
They must update their pay systems to reflect the new conventional minimums established in the 2026 salary tables, calculate and pay any back pay from 1 January 2026, and verify that no worker falls below the new minimum amounts.
Which workers does the Convenio Colectivo del Grupo Supermercados Carrefour affect?
It affects all workers covered by the Convenio Colectivo del Grupo Supermercados Carrefour in Spain, regardless of their professional category, provided they fall within the scope of application of that agreement.
Where can I consult the official Carrefour 2026 salary tables?
The official salary tables are published in the Resolución de 11 de marzo de 2026 of the Dirección General de Trabajo, available in the BOE under reference BOE-A-2026-6734, accessible at https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-6734.
Official source
View full regulation at official sourceDisclaimer: 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-2026-6734