IT Consulting Agreement 2026: new salary tables and costs for companies

Key data

Companies in the consulting and information technology sector face an immediate obligation: review and update their payroll according to the new salary tables of the XIX State Collective Agreement. The Parity Commission of the agreement approved this update, which has been registered and published by the General Labor Directorate through Resolution of April 13, 2026 (BOE-A-2026-9024).

This is not a recommendation: it is a legal obligation for all companies covered by this agreement. Ignoring it has direct consequences in the form of worker claims and possible administrative penalties.

What does this regulation establish?

The resolution registers and publishes the Minutes of the Parity Commission of the XIX State Collective Agreement for consulting companies, information technology companies and market research and public opinion companies. The central content is the approval of the new salary tables with updated remuneration levels applicable to workers in the sector.

The Parity Commission, made up of representatives of companies and unions in the sector, is the competent body to approve these updates within the framework of the current collective agreement. Once registered and published in the BOE by the General Labor Directorate, the tables are mandatory for all companies within the scope of the agreement.

The key aspects established by this regulation are:

• New remuneration levels applicable to workers covered by the XIX Collective Agreement.
• Obligation to adapt payroll to the new salary tables for all companies in the sector.
• Possible increase in labor costs resulting from the update of salary levels.
• Risk of labor claims and penalties in case of non-compliance.

To consult the specific amounts for each remuneration level, it is necessary to access the full text of the resolution published in the BOE (BOE-A-2026-9024), where the salary tables are detailed by category and level.

Economic and operational impact

The update of salary tables has a direct and quantifiable impact on the income statement of any company in the sector. The main effects are:

• Increase in payroll: If the new tables establish remuneration higher than what the company is currently paying, it must pay the difference retroactively from the date of application of the agreement.
• Increase in Social Security costs: A higher base salary automatically implies higher Social Security contributions, both the employer contribution and the employee contribution.
• Risk of labor claims: Workers receiving salaries below the new tables can claim the differences, with the legal and management costs involved.
• Administrative penalties: Non-compliance with the salary tables of the agreement can result in penalties under the regulations on infractions and penalties in the social order.

The impact varies significantly depending on the size of the workforce and the gap between the company's current salaries and the new agreement minimums. Companies that were already applying salaries above the conventional minimums will have minimal or no impact. Those that adjusted their remuneration exactly to the agreement will need to calculate the differential for each affected level.

Who does it affect?

This update directly affects:

• Consulting companies with staff subject to the XIX State Collective Agreement of the sector.
• Information technology companies (software development, systems, IT infrastructure, etc.) covered by the agreement.
• Market research and public opinion companies with workers under this agreement.
• Technology SMEs and consulting firms that do not have their own company agreement and apply the state agreement of the sector.
• Large technology consulting firms with groups of workers subject to this agreement.
• HR and payroll departments of all the above companies, which must execute the update.
• Labor advisors and management firms that manage payroll for companies in the sector.

Practical example

Imagine a technology consulting firm with 25 employees subject to the XIX Collective Agreement, distributed across different remuneration levels. If the update of tables means an average increase in salary minimums, the company must review level by level whether any of its workers earn below the new minimum established for their category.

Suppose three mid-level technicians have a base salary that falls below the new agreement minimum for their category. The company is obliged to regularize that difference from the date of application of the new tables. If it does not do so and one of those workers files a claim with the Mediation, Arbitration and Conciliation Service (SMAC), the company will have to pay the salary differences plus possible interest and process costs.

Preventive action is always cheaper than reactive action: a payroll review now avoids later claims with added legal costs.

What should companies do now?

1. Download and review the new salary tables published in the BOE (BOE-A-2026-9024) to know the exact amounts for each remuneration level of the XIX Agreement.
2. Identify which employees are subject to the agreement and at what level or category they are classified according to the professional classification of the agreement.
3. Compare current salaries with the new agreement minimums level by level. Detect which workers, if any, earn below the new minimum.
4. Calculate the total economic impact: salary differential per worker, increase in Social Security contributions and effect on annual payroll.
5. Update payroll applying the new minimums with effect from the date of entry into force of the tables, which must be confirmed in the full text of the resolution.
6. Communicate the changes to affected workers and document the update to have traceability in case of inspection or claim.
7. Coordinate with labor advisory or HR department to ensure that the payroll update process is executed correctly and on time.