Key data
| Regulation | IV Collective Agreement of Kutxabank, SA — Resolution of July 13, 2026, from the General Labor Directorate |
|---|---|
| BOE Publication | July 23, 2026 |
| Entry into force | April 1, 2026 |
| Retroactive salary effect | January 1, 2025 |
| Validity | Until December 31, 2028 |
| Affected parties | Kutxabank SA employees (excluding management personnel and expressly excluded staff) |
| Signatory unions | ELA, CC.OO., Pixkanaka Kaskari, ALE and LAB |
| Category | Labor Legislation |
| Remuneration levels | 14 levels (from II to XV) |
Kutxabank and its unions signed the IV Collective Agreement on March 26, 2026, which regulates the working conditions of the entire workforce until December 31, 2028. The Resolution from the General Labor Directorate was published in the BOE on July 23, 2026, but the most immediate economic impact has already occurred: salary improvements are applied retroactively from January 1, 2025, which requires the company to settle the corresponding arrears for all employees covered by the agreement.
What does this regulation establish?
The IV Collective Agreement of Kutxabank unifies the professional structure in a single professional group of administrative and commercial character, articulated in 14 remuneration levels numbered from II to XV. This simplification seeks greater clarity in personnel classification and the application of salary tables.
The key structural elements of the agreement are as follows:
| Element | Detail |
|---|---|
| Professional group | Single administrative/commercial group |
| Remuneration levels | From Level II to Level XV (14 levels) |
| Training contracts | Classified at Level XV, minimum remuneration of 90% |
| Management personnel of trust | Excluded from the agreement if their base salary exceeds that of Level II |
| Salary reviews | Retroactive effect from January 1, 2025 |
| Automatic extension | By calendar years if not terminated with two months' notice before expiration |
| Signature date | March 26, 2026 |
| Signatory unions | ELA, CC.OO., Pixkanaka Kaskari, ALE and LAB |
The automatic extension clause is especially relevant for planning: if neither party terminates the agreement with at least two months' notice before December 31, 2028, it will automatically extend for successive calendar years.
Economic and operational impact
The most immediate and quantifiable impact is the obligation to pay salary arrears from January 1, 2025. This means that Kutxabank must calculate the difference between what was actually paid from that date and what would correspond according to the new tables of the IV Agreement, and settle it to each affected employee.
From an operational perspective, Human Resources and Payroll departments must:
- Recalculate the remuneration of all employees covered by the agreement from January 2025.
- Manage the payment of resulting arrears, with the implications for income tax and Social Security contributions that this entails.
- Update contracts and professional classification records to the new 14-level scheme.
- Verify that current training contracts comply with the 90% minimum of Level XV.
- Review whether management personnel of trust exceed the base salary of Level II to confirm their exclusion from the scope of the agreement.
The validity until 2028 provides stability in medium-term labor cost planning, by establishing a known remuneration framework for almost four years.
Who does it affect?
- Kutxabank SA employees classified in the administrative/commercial professional group (levels II to XV): they are the main beneficiaries of salary improvements and recipients of arrears.
- Workers with training contracts: are classified at Level XV with a guaranteed minimum remuneration of 90% of that level.
- Kutxabank HR and Payroll departments: must execute the retroactive recalculation and update of professional classification.
- Management personnel of trust: are excluded from the agreement, provided their base salary exceeds that of Level II. If it does not exceed it, they are included.
- Signatory unions (ELA, CC.OO., Pixkanaka Kaskari, ALE and LAB): have rights and obligations derived from the agreed text, including the power to terminate the agreement before its expiration.
Practical example
A Kutxabank employee classified at Level VIII of the administrative/commercial group has been working at the entity since January 2025. Since the salary reviews of the IV Agreement have retroactive effect from January 1, 2025, this worker is entitled to receive the difference between the salary they have received since that date and what corresponds to them according to the new agreement tables.
The HR department will have to calculate that difference month by month from January 2025 until the date of effective application, add it up and pay it as arrears. This payment will have an impact on the Social Security contribution base and on the income tax withholding for the corresponding fiscal year, so it is advisable to coordinate it with the tax area.
On the other hand, a student on internship with a training contract at Kutxabank will be classified at Level XV and cannot earn less than 90% of the remuneration set for that level in the agreement tables.
What should companies do now?
- Calculate salary arrears from January 2025: Identify all employees covered by the agreement and quantify the accumulated remuneration difference from January 1, 2025.
- Plan arrears payment: Coordinate with the tax area the impact on income tax and Social Security contributions before executing the payment.
- Update professional classification: Review that all employees are correctly classified in one of the 14 levels (II to XV) of the single professional group.
- Verify training contracts: Check that current training contracts comply with the 90% minimum of Level XV.
- Review the status of management personnel of trust: Confirm that their base salary exceeds that of Level II to maintain exclusion from the scope of the agreement.
- Mark the termination deadline on the calendar: If you wish to negotiate a new agreement after 2028, termination must be made with at least two months' notice before December 31, 2028, that is, before October 31, 2028.
Frequently asked questions
From when do the salary increases of the IV Kutxabank Agreement take effect?
The salary reviews have retroactive effect from January 1, 2025, although the agreement formally entered into force on April 1, 2026. This implies that employees are entitled to receive the corresponding arrears for the period between January 2025 and the date of effective application of the new tables.
How many remuneration levels does the IV Kutxabank Agreement have and what are they?
The agreement establishes 14 remuneration levels, numbered from Level II to Level XV, all integrated into a single professional group of administrative and commercial character.
What minimum remuneration corresponds to training contracts at Kutxabank?
Workers with training contracts are classified at Level XV and are guaranteed a minimum remuneration of 90% of the remuneration set for that level in the agreement tables.
Are Kutxabank managers included in the collective agreement?
No. Management personnel of trust are excluded from the scope of the IV Agreement, provided their base salary exceeds that of Level II. If a manager's base salary does not exceed that threshold, they would be included in the agreement.
Until when is the IV Kutxabank Agreement valid and how is it extended?
The agreement is valid until December 31, 2028. If neither party terminates it with at least two months' notice before that date (that is, before October 31, 2028), it will automatically extend for successive calendar years.
Official source
Consult complete regulation in 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-2026-16075
