Collective agreement for pulp, paper and cardboard 2026-2028: salaries, deadlines and what companies must do

Key data

Manufacturing companies in the pulp, paper and cardboard sector in Spain have a new labor framework that will govern until 2028. The agreement, published in the BOE on October 14, 2026 through a Resolution from the General Labor Directorate, has retroactive effects from January 1, 2026, which requires reviewing payroll from the beginning of the year.

The most urgent data for HR and finance departments: although retroactivity starts in January, the regulation allows a margin of up to 3 months from signing to apply economic changes. This deadline does not eliminate the obligation to pay salary differences; it only postpones the moment of payment.

What does this regulation establish?

The state collective agreement for the pulp, paper and cardboard sector regulates labor conditions for the entire sector at the national level for the 2026-2028 period. Its main points are:

• Annual minimum salaries for the entire workforce in the sector, with the character of guaranteed minimum.
• Exclusion of professional groups 11 to 14 from the specific remuneration conditions of the agreement. These groups have a differentiated remuneration regime.
• Exclusion of personnel from forestry operations from the scope of application of the agreement.
• Joint Commission for Interpretation and Supervision, composed of 6 representatives from the business side and 6 from the workers' side, with functions of conflict resolution and compliance supervision.
• Automatic renewal year by year at the end of the 2026-2028 period, unless one of the parties denounces it before the last quarter of 2028.
• Retroactive effects from January 1, 2026, with a margin of up to 3 months from signing to materialize economic changes.

Economic and operational impact

The most immediate impact is salary retroactivity. Companies that have not applied the new minimum salaries since January 2026 must calculate and pay accumulated differences. Depending on the number of workers and the gap between current salaries and new minimums, this cost can be significant.

The 3-month margin from signing is not an exemption: it is a postponement of payment, not of the obligation. Companies must budget the cost of arrears and plan their cash flow accordingly.

Operatively, the creation of the Joint Commission with 12 members (6 from each party) introduces a formal mechanism for conflict resolution. This means that any discrepancy in the interpretation of the agreement has a defined channel before reaching the judicial route, which can reduce litigation but also requires companies to designate their representatives and actively participate in said commission.

The automatic renewal at the end of 2028 is an element of stability, but it also implies that if the company does not act before the last quarter of 2028, it will remain bound by the conditions of the agreement for one more year.

Who does it affect?

• Manufacturing companies in the pulp, paper and cardboard sector with activity in Spanish territory, regardless of size.
• Workers in the sector classified in the professional groups covered by the agreement (groups 11 to 14 are excluded from specific remuneration conditions).
• HR and payroll departments that must review and update salary tables with effects from January 2026.
• CFOs and financial directors who must provision the cost of retroactive salary arrears.
• Legal representatives of workers who will participate in the Joint Commission.

Does not affect:

• Personnel from forestry operations, expressly excluded from the scope of the agreement.
• Companies outside the pulp, paper and cardboard manufacturing sector.

Practical example

Imagine a paper manufacturing company with 50 workers on staff, all of them classified in professional groups 1 to 10 (covered by the remuneration conditions of the agreement).

The agreement is signed in October 2026 but has effects from January 1, 2026. The company has up to 3 months from signing (that is, until approximately January 2027) to pay the accumulated salary differences during the 10 months of 2026 elapsed.

The HR department must:

1. Compare the current salaries of each worker with the new agreement minimums.
2. Calculate the monthly difference per employee and multiply it by the months elapsed since January 2026.
3. Pay the accumulated total in payroll within 3 months from signing.

Additionally, if the company has workers in professional groups 11 to 14, it must verify that their remuneration regime is not affected by the specific salary tables of the agreement, since these groups are excluded from such conditions.

What should companies do now?

1. Review current salary tables and compare them with the new agreement minimums to identify workers with salary below the new minimum.
2. Calculate retroactive arrears from January 1, 2026 for all workers affected by the new remuneration conditions.
3. Plan cash flow to absorb the payment of accumulated salary differences within 3 months from agreement signing.
4. Identify which workers belong to professional groups 11 to 14 and confirm that their remuneration regime is correct, given that they are excluded from the specific remuneration conditions of the agreement.
5. Designate business representatives for the Joint Commission for Interpretation and Supervision (6 representatives from the business side).
6. Mark on the calendar the last quarter of 2028 as the deadline to decide whether to denounce the agreement or accept its automatic annual renewal.
7. Verify that forestry operations personnel, if any, is correctly excluded from the scope of application of the agreement.

Official source

Consult complete regulation in official source

Notice: This article is purely informative 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-2026-21427