Key data
| Regulation | Resolution of August 25, 2026, from the General Labor Directorate — Minutes of the Joint Commission of the Collective Agreement of Carrefour Supermarket Group |
|---|---|
| BOE Publication | September 4, 2026 |
| Effective date | Not specified |
| Affected agreement | Collective Agreement of Carrefour Supermarket Group (2022-2028) |
| Applied article | Article 34.2 — Variable supplement linked to sales |
| Evaluated period | 2025 |
| Activation threshold | Net real sales in comparable stores exceeding the annual budget by 0.50% |
| Result | Threshold NOT exceeded — supplement NOT paid |
| Category | Labor Legislation |
Employees of Carrefour Supermarket Group in Spain will not receive the variable sales bonus for 2025. The Joint Commission of the Collective Agreement of Carrefour Supermarket Group (2022-2028) met on July 30, 2026 and concluded, unanimously, that the activation condition established in article 34.2 of the agreement was not met.
The resolution was registered and published by the General Labor Directorate on August 25, 2026, with publication in the BOE on September 4, 2026.
What does this regulation establish?
Article 34.2 of the Collective Agreement of Carrefour Supermarket Group (in force for the 2022-2028 period) regulates a variable and non-consolidable salary supplement linked to the group's sales results.
For this supplement to be activated and must be paid to workers, an objective and measurable condition is required:
- Net real sales in comparable stores as of December 31 of the evaluated period must exceed the annual budget forecast for that same period by at least 0.50%.
The Joint Commission is the body responsible for verifying whether this condition is met each year. In its meeting on July 30, 2026, it analyzed the closing data for 2025 and concluded, unanimously, that net real sales did not exceed the 0.50% threshold above budget.
Consequently, payment of the variable supplement corresponding to 2025 is not warranted.
Additionally, the company provided the Joint Commission with the sales budget for 2026, on a confidential basis, so that the body can conduct the same analysis at the close of the next period.
Economic and operational impact
For affected workers, the direct consequence is clear: they will not receive any additional amount for the variable sales supplement for 2025. Since it is a «non-consolidable» supplement, its non-payment does not generate acquired rights or affect the fixed salary base.
From the company's perspective, the resolution confirms that the group will not assume the economic cost associated with this supplement for 2025, which represents a relief in variable payroll compared to a scenario in which payment had been activated.
For HR and payroll departments, the resolution eliminates any uncertainty about whether accrual is warranted: the answer is no and is backed by unanimous agreement of the Joint Commission and official publication in the BOE.
For 2026, the company has already provided the sales budget to the Joint Commission (on a confidential basis), which activates the monitoring mechanism to determine whether the supplement will be paid next year.
Who does it affect?
This resolution directly affects workers of the following companies in Carrefour Supermarket Group in Spain:
- Champion Supermarkets
- Supeco-Maxor
- Supersol Spain
- Superdistribución Ceuta
All of them are covered by the Collective Agreement of Carrefour Supermarket Group (2022-2028) and have potential entitlement to the variable supplement under article 34.2, which in this case is not activated for 2025.
It also indirectly affects:
- HR and payroll departments of group companies, which must confirm the non-inclusion of the supplement in 2025 settlements.
- Union representatives and works councils, which must inform workers of the Joint Commission's result.
- Labor advisors who manage labor relations for these companies.
Practical example
A worker at Champion Supermarkets who expected to receive the variable sales supplement for 2025 will not receive any additional amount for this concept in their paycheck.
The reason is strictly objective: net real sales of the group in comparable stores, measured as of December 31, 2025, did not exceed the annual budget forecast by 0.50%. If, for example, the sales budget was 100 million euros, actual sales needed to have reached at least 100.5 million to activate payment. Since that threshold was not reached, the supplement is void for all group workers, regardless of their category or seniority.
This worker may see the supplement activated in future periods if 2026 sales exceed the threshold established on the budget that the company has already provided to the Joint Commission.
What should companies do now?
- Confirm non-inclusion of supplement in payroll: HR and payroll departments must verify that the variable supplement under article 34.2 does not appear in 2025 settlements for any worker in the affected companies.
- Communicate the result to workers: Union representatives and works councils must formally inform staff of the Joint Commission's result, citing the resolution published in the BOE on September 4, 2026.
- Preserve documentation: File the BOE resolution and the Joint Commission minutes as support against possible claims from workers questioning non-receipt of the supplement.
- Prepare monitoring for 2026: Since the company has already provided the 2026 sales budget to the Joint Commission, activate internal monitoring mechanisms to assess whether the 0.50% threshold will be reached at the close of 2026.
- Review internal communication: Anticipate possible questions or claims from employees and prepare a clear response based on the objective data in the resolution.
Frequently asked questions
Why is Carrefour's variable sales bonus not paid in 2025?
Because net real sales in comparable stores as of December 31, 2025 did not exceed the annual budget forecast by 0.50%, which is the condition established in article 34.2 of the Collective Agreement of Carrefour Supermarket Group (2022-2028). The Joint Commission verified this unanimously in its meeting on July 30, 2026.
Which companies in the Carrefour group are affected by this resolution?
The affected companies are: Champion Supermarkets, Supeco-Maxor, Supersol Spain, and Superdistribución Ceuta. All of them are included in the scope of the Collective Agreement of Carrefour Supermarket Group (2022-2028).
What is the sales threshold needed to activate the variable supplement under article 34.2?
Net real sales in comparable stores must exceed the annual budget forecast by at least 0.50%, measured as of December 31 of the evaluated period. If that threshold is not reached, the supplement is not paid.
Does not receiving the 2025 bonus affect fixed salary or generate future rights?
No. The supplement under article 34.2 is expressly «non-consolidable», which means that its non-payment does not affect the fixed salary base or generate acquired rights for subsequent periods. Each year is evaluated independently.
Will there be a variable sales bonus in 2026?
It will depend on whether net real sales for 2026 exceed the annual budget forecast by 0.50%. The company has already provided the Joint Commission with the 2026 sales budget, on a confidential basis, so it can conduct the analysis at the close of the period.
Official source
View complete regulation at 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-2026-18627