Key data
| Regulation | Resolution of August 25, 2026, from the General Labor Directorate — Agreement to modify the collective agreement of Goldcar Spain, SL |
|---|---|
| BOE Publication | September 4, 2026 |
| Entry into force | January 1, 2026 (retroactive application) |
| Extended validity | Until December 31, 2027 |
| Affected parties | Employees and company Goldcar Spain, SL (vehicle rental sector) |
| Category | Labor Legislation |
| Salary increase 2026 | +2.25% on previous tables |
| Salary increase 2027 | +2.50% on 2026 tables |
| BOE Reference | BOE-A-2026-18629 |
Goldcar Spain is obligated to apply, with retroactive effect from January 1, 2026, the new salaries agreed in the modification agreement of its collective agreement, published in the BOE on September 4, 2026 with reference BOE-A-2026-18629. The agreement also extends the validity of the agreement until December 31, 2027 and incorporates new obligations regarding LGTBI equality.
What does this regulation establish?
The agreement modifies the Goldcar Spain collective agreement in three main areas:
1. New salary tables 2026 and 2027
Complete tables of annual base salaries by professional group are published for both fiscal years:
| Concept | 2026 | 2027 |
|---|---|---|
| Minimum base salary (lower group) | €18,834 | €19,305 |
| Maximum base salary (upper group) | €25,727 | €26,371 |
| Increase applied | +2.25% on previous tables | +2.50% on 2026 tables |
Additionally, the values of supplementary hours are updated for each professional group in 2026 and 2027, following the same percentage increases.
2. Retroactive application and payment of arrears
The agreement takes effect on January 1, 2026. Workers who have been paid with the previous tables during the months elapsed since that date are entitled to receive the difference. These arrears will be paid in payroll under the specific concept "Agreement Arrears".
3. New obligations regarding LGTBI equality
In compliance with Law 4/2023, the agreement incorporates two new annexes:
- A set of LGTBI equality measures within the company.
- A protocol for action against harassment or violence against LGTBI persons.
Economic and operational impact
The direct impact for Goldcar Spain occurs on two simultaneous levels:
Immediate salary cost: Retroactivity from January 2026 means that in the payroll of the month the agreement is applied, the company must settle several months of accumulated salary difference for the entire workforce. The larger the workforce and the more months that have elapsed since January, the greater the one-time disbursement for "Agreement Arrears".
Structural cost 2027: The 2.50% increase for 2027 is applied on the already increased 2026 tables, producing a cumulative effect. A worker with a base salary of €25,727 in 2026 will receive €26,371 in 2027, an absolute increase of €644 annually in that upper bracket.
| Concept | 2026 | 2027 |
|---|---|---|
| Annual base salary range | €18,834 – €25,727 | €19,305 – €26,371 |
| Increase over previous year | +2.25% | +2.50% |
| Supplementary hours | Updated by professional group | Updated by professional group |
| Agreement validity | From 01/01/2026 | Until 31/12/2027 |
Additional operational impact: The incorporation of LGTBI equality annexes requires reviewing internal HR procedures and communicating the new protocol to the entire workforce. Non-compliance can result in liability before the Labor Inspection.
Who does it affect?
- Goldcar Spain, SL: the only company bound by this company collective agreement. Must apply the new tables, pay arrears, and adapt its internal protocols.
- All Goldcar Spain workers included in the personal scope of the agreement, regardless of their professional group.
- HR and payroll departments of Goldcar Spain: responsible for calculating and paying arrears, updating tables in the payroll system, and disseminating the new LGTBI equality annexes.
- Labor advisors and management firms providing services to Goldcar Spain or to companies in the vehicle rental sector with similar agreements.
Practical example
Imagine a Goldcar Spain worker classified in the professional group with maximum base salary. With the tables prior to the agreement, their annual base salary was lower than the new €25,727 set for 2026.
If the agreement is applied in September 2026, the company must pay them the difference for the months of January to August (8 months). That difference will appear in their September payroll under the concept "Agreement Arrears".
From January 2027, that same worker will receive a base salary of €26,371 annually, resulting from applying the +2.50% to the €25,727 of 2026. The absolute increase in that bracket is €644 annually (€53.67 gross per month).
For supplementary hours, values are also updated by professional group with the same percentages, so the calculation of any overtime worked from January 2026 must be reviewed with the new tables.
What should companies do now?
- Update the payroll system with the new salary tables for 2026 and 2027 for all professional groups, including supplementary hours values.
- Calculate and pay arrears from January 1, 2026 to the month of effective application, identifying them in payroll under the concept "Agreement Arrears".
- Review contracts and supplements to verify that no worker falls below the new collective minimums.
- Implement the new LGTBI equality annexes: disseminate equality measures and the protocol for action against harassment among the entire workforce, and keep documentary evidence of their communication.
- Preserve documentation of arrears calculations and communication of new protocols, as backup in case of labor inspection.
Frequently asked questions
How much does the salary increase in the Goldcar Spain agreement in 2026?
The increase is 2.25% on the previous salary tables. The resulting annual base salaries range between €18,834 and €25,727 depending on the professional group. In 2027 the increase is 2.50%, which raises the range to between €19,305 and €26,371.
When must the arrears from the Goldcar 2026 agreement be paid?
The agreement has retroactive effects from January 1, 2026. Accumulated arrears from that date until the month of effective application must be paid in payroll under the concept "Agreement Arrears". There is no explicit deadline in the text, but the obligation is immediate from the publication of the agreement on September 4, 2026.
Until when is the Goldcar Spain collective agreement valid?
The agreement extends the validity of the Goldcar Spain collective agreement until December 31, 2027. The salary tables are published and agreed for both fiscal years (2026 and 2027), so no new negotiations are expected until 2028.
What does Law 4/2023 require in the Goldcar Spain agreement?
Law 4/2023 requires incorporating LGTBI equality measures in collective agreements. In the case of Goldcar Spain, this materializes in two new annexes: a set of LGTBI equality measures and a protocol for action against harassment or violence against LGTBI persons. Both are mandatory for the company.
How are supplementary hours updated in the Goldcar 2026 agreement?
The values of supplementary hours are updated for each professional group in both 2026 and 2027, applying the same percentage increases as the salary tables (2.25% in 2026 and 2.50% in 2027). Any overtime worked from January 1, 2026 must be recalculated with the new values if the agreement has not yet been applied.
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-2026-18629
