Key data
| Regulation | Order EFD/581/2026, of June 8 |
|---|---|
| Publication | June 10, 2026 |
| Entry into force | June 11, 2026 |
| Economic effects from | January 1, 2024 (retroactive) |
| Affected parties | Contracted education centers in Ceuta and Melilla and their teaching and administrative staff |
| Category | Education |
| Fiscal year | 2024, 2025 and 2026 |
| Legal basis | Law 31/2022 of PGE 2023, extended for 2024, 2025 and 2026; RDL 4/2024; RDL 14/2025 |
Contracted education centers in Ceuta and Melilla have a pending salary regularization with effects from January 1, 2024. The Order EFD/581/2026, published on June 10, 2026, updates the economic modules of Annex V of Law 31/2022 on General State Budgets, extended for 2024, 2025 and 2026, and sets the specific amounts that the Administration distributes to these centers to finance their personnel costs.
The increases align with those approved for the public sector as a whole: RDL 4/2024 set the increase for 2024 and 2025, and RDL 14/2025 set that for 2026. The most relevant novelty for center owners is the incorporation of the MEI at employer's expense, which did not exist in previous fiscal years with this amount.
What does this regulation establish?
The order updates the economic modules for distribution of public funds for contracted centers, which are the annual amounts per school unit that the Administration transfers to each center to cover the costs of teaching and administrative and service staff.
The applied increases are cumulative and have retroactive effect from January 1, 2024:
| Fiscal year | Salary increase | MEI employer | Regulatory basis |
|---|---|---|---|
| From January 2024 | +0.5% | Not applicable (previous fiscal year) | RDL 4/2024 |
| From January 2025 | +2.5% | 0.67% | RDL 4/2024 |
| From January 2026 | +1.5% | 0.75% | RDL 14/2025 |
The updated economic modules by education level and school unit are as follows:
| Education level | Amount per unit (€/year) |
|---|---|
| Early Childhood Education | 53,108 € |
| Primary Education | 53,108 € |
| ESO (1st and 2nd) | Not individually broken down in available data |
| ESO (3rd and 4th) | 89,828 € |
| Basic Vocational Training | Included in scope of application |
Additionally, the order incorporates a residence allowance for administrative and service staff assigned to Ceuta and Melilla, recognizing the autonomous city status of both locations.
Economic and operational impact
The impact for contracted centers is twofold: on one hand, they will receive more public funds as the modules are updated; on the other, they must have already applied the salary increases to their staff from the indicated dates, which can generate pending arrears to be settled if they have not been paid previously.
The points of greatest operational impact are:
- Retroactivity from January 2024: centers that have not applied the 0.5% increase in 2024 must calculate and pay the corresponding arrears to all teaching staff.
- MEI at employer's expense: the 0.67% in 2025 and 0.75% in 2026 represent an additional Social Security cost that the center assumes directly, regardless of funds received.
- Residence allowance for PAS: administrative and service staff in Ceuta and Melilla are entitled to this supplement, which must be reflected in payroll.
- Update of contracts and agreement: the updated modules must be transferred to the salary tables applicable to the center's staff.
Who does it affect?
- Owners and directors of contracted centers located in Ceuta and Melilla: must apply the new modules and regularize arrears.
- Teachers at contracted centers in Ceuta and Melilla: are entitled to receive the salary increases from the indicated dates.
- Administrative and service staff (PAS) of these centers: affected by the residence allowance and general increases.
- HR departments and labor advisories that manage payroll for these centers: must recalculate compensation and contributions from January 2024.
- Education administrations of Ceuta and Melilla: responsible for distributing updated funds to centers.
Contracted centers in the rest of Spain are not affected by this order, which is specific to the autonomous cities of Ceuta and Melilla.
Practical example
A contracted center in Melilla offering Primary Education with 10 school units currently receives a base module of 53,108 € per unit, that is, 531,080 € annually to finance personnel costs.
With the cumulative increases applied:
- 2024: the base module increases by 0.5%, which means approximately 2,655 € additional per year for that center (531,080 € × 0.5%).
- 2025: on the already updated module, an additional 2.5% is applied, plus the 0.67% MEI at employer's expense on the payroll.
- 2026: new increase of 1.5% and MEI of 0.75%.
If the center has not paid the 0.5% arrears from 2024 to its teaching staff, it must calculate the accumulated amount from January 2024 to the regularization date and settle it in the next payroll, including the corresponding social contributions.
What should companies do now?
- Review payroll from January 2024: verify if the 0.5% increase was applied to all teaching and administrative staff from that date.
- Calculate and pay arrears: if the increases were not applied at the time, settle the accumulated salary differences from January 2024, including Social Security contributions.
- Incorporate MEI at employer's expense: verify that 2025 (0.67%) and 2026 (0.75%) contributions correctly reflect this concept in TC2 and contribution models.
- Apply residence allowance to PAS: verify that administrative and service staff have this supplement incorporated in payroll.
- Update internal salary tables: transfer the new modules to the contracts and staff agreements in force at the center.
- Coordinate with labor advisory: commission a complete review of contributions and payroll for the three affected fiscal years to avoid contingencies in labor inspections.
Frequently asked questions
How much do salaries increase for teachers at contracted schools in Ceuta and Melilla with this order?
The increases are cumulative: 0.5% from January 2024, 2.5% from January 2025 and 1.5% from January 2026. These percentages are applied to base compensation and are financed through the economic modules updated by Order EFD/581/2026.
What is the Intergenerational Equity Mechanism (MEI) and how much does it cost the contracted center?
The MEI is an additional Social Security contribution linked to the sustainability of the pension system. In the case of contracted centers in Ceuta and Melilla, the portion at employer's expense is 0.67% in 2025 and 0.75% in 2026. This cost is not covered by ordinary modules and must be assumed directly by the center owner.
How much does a contracted center receive per school unit in Early Childhood or Primary Education in Ceuta or Melilla?
According to the modules updated by Order EFD/581/2026, the amount is 53,108 euros per school unit in both Early Childhood Education and Primary Education. For ESO 3rd and 4th, the module amounts to 89,828 euros per unit.
From when do the salary increases take effect? Are they retroactive?
Yes, the effects are retroactive. The 0.5% increase applies from January 1, 2024, the 2.5% from January 1, 2025 and the 1.5% from January 1, 2026. Centers that have not applied these increases at the time must settle the corresponding arrears.
Does this order affect contracted centers throughout Spain or only in Ceuta and Melilla?
This order affects exclusively contracted centers located in the autonomous cities of Ceuta and Melilla. Centers in the rest of the national territory are governed by their own regional regulations on economic modules and are not included in the scope of application of Order EFD/581/2026.
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-2026-12521