Key data
| Regulation | Resolution of June 29, 2026, from the General Labor Directorate — Agreement Record for Salary Increase Level III of the I State Sectoral Collective Agreement for Modern Restaurant Brands |
|---|---|
| BOE Publication | July 11, 2026 |
| Effective Date | January 1, 2026 (retroactive) |
| Affected Parties | Level III workers and companies integrated in AEMR at the state level |
| Guaranteed Minimum Differential | 1.5% between Level III and Level IV (SMI) |
| Nature of Increase | Provisional and non-consolidated — payment "on account" of the future II Collective Agreement |
| Deadline for Paying Arrears | Month following the signing of the agreement (April 2026) |
| Category | Labor Legislation |
| Year | 2026 |
Modern restaurant chain companies in Spain have a retroactive salary obligation that cannot be ignored: the salary increase for Level III effective from January 1, 2026, published in the BOE on July 11, 2026 through the Resolution from the General Labor Directorate of June 29, 2026. Any company that has not already applied this adjustment has pending arrears that should have been paid in April 2026.
The agreement originates from the Joint Commission of the I State Sectoral Collective Agreement for Modern Restaurant Brands, in a situation of ultra-activity, and is activated by the 2026 SMI update. The regulation requires maintaining a minimum difference of 1.5% between the Level III salary and the Level IV salary, which is linked to the SMI, according to the fifth transitional provision of the agreement.
What does this regulation establish?
The Joint Commission of the I Collective Agreement for Modern Restaurant Brands agreed to a specific salary increase for Level III workers, motivated by two specific factors:
- The 2026 SMI update, which automatically raises the Level IV salary (linked to the SMI) and compresses the difference with Level III.
- The situation of ultra-activity of the agreement, which keeps the conditions of the I Agreement in force while the II Collective Agreement is being negotiated.
The fifth transitional provision of the agreement requires that the Level III salary always exceed the Level IV salary by at least 1.5%. When the SMI increase threatens that differential, the company is obligated to adjust the Level III salary to restore that minimum distance.
Key aspects of the agreement:
- The increase has provisional and non-consolidated character: it is not a definitive part of the salary structure of the agreement.
- It is configured as a payment "on account" of the salary to be agreed in the future II Collective Agreement.
- It will be compensable and absorbable in the new Level III salary agreed in the II Agreement, which means that if the new agreement sets a higher salary, this provisional increase is deducted from the difference.
- Arrears from January 1, 2026 should have been paid in the month following the signing of the agreement, that is, in April 2026.
Economic and operational impact
For companies in the sector, the impact has two dimensions:
Immediate cost (arrears): Any company that has not applied the adjustment since January 2026 accumulates months of unpaid salary difference. Depending on the number of Level III workers on the payroll and the specific amount of the adjustment, the cost of arrears can be significant, especially in chains with many establishments and large payrolls.
Recurring cost (monthly payroll): From the application of the agreement, the monthly personnel cost for Level III increases in the proportion necessary to guarantee the 1.5% differential over the 2026 SMI. This increase is maintained until the II Collective Agreement sets a new base salary for this level.
Impact on II Agreement negotiations: The "on account" nature of the increase has a strategic implication: if the II Agreement sets a Level III salary higher than the current one, the provisional increase already paid is absorbed in that difference. Companies must take this into account in their personnel cost projections for 2026 and 2027.
Who does it affect?
- Modern restaurant chains integrated in AEMR at the state level (all companies adhering to the I State Sectoral Collective Agreement for Modern Restaurant Brands).
- Workers classified at Level III of the collective agreement.
- HR and payroll departments responsible for applying the adjustment and calculating arrears.
- CFOs and financial directors who must provision the retroactive cost and recurring increase in their budgets.
- Labor advisors who manage payrolls for companies in the sector.
Practical example
Imagine a modern restaurant chain integrated in AEMR with 50 Level III workers distributed across several establishments. If the 2026 SMI determines the Level IV salary and the required minimum differential is 1.5%, the company must calculate what that 1.5% represents on the current Level IV salary and apply it as a minimum to Level III.
If, for example, the monthly Level IV salary (SMI) is €1,184 gross, Level III must receive at least €1,201.76 (€1,184 × 1.015). If the company had been paying exactly the SMI to Level III as well, the monthly difference per worker would be €17.76. With 50 workers and 3 months of arrears (January-March 2026), the total cost of arrears would be approximately €2,664, plus the recurring monthly increase of €888 from April onwards.
Note: the exact amount of the 2026 SMI and Level IV salary should be verified with the official values in force. This example illustrates the calculation mechanism, not definitive figures.
What should companies do now?
- Verify if the adjustment has been applied: Check that Level III payrolls since January 2026 reflect the minimum 1.5% differential over the Level IV salary (2026 SMI).
- Calculate pending arrears: If the adjustment was not applied from January, calculate the accumulated difference month by month for each Level III worker and prepare payment. The official deadline was April 2026 — if it has not been paid, regularize immediately.
- Update the payroll system: Incorporate the new Level III amount in the payroll management software so that future monthly payments are correct.
- Document the provisional nature of the increase: Record internally that this increase is "on account" of the II Agreement and compensable, to facilitate management when the new agreement is published.
- Provision the cost in the budget: Update personnel cost projections for 2026 including the recurring monthly increase and the one-time arrears payment.
- Follow the II Collective Agreement negotiations: The new agreement will set the definitive Level III salary and determine how this provisional increase is absorbed. Staying informed is key to anticipating the impact on the income statement.
Frequently asked questions
When should the Level III arrears in modern restaurant be paid?
The arrears accumulated from January 1, 2026 should have been paid in the month following the signing of the agreement record, that is, in April 2026. Companies that have not done so must regularize the situation as soon as possible to avoid labor claims.
What is the minimum differential between Level III and Level IV in the modern restaurant agreement?
The fifth transitional provision of the I State Sectoral Collective Agreement for Modern Restaurant Brands establishes a minimum differential of 1.5% between the Level III salary and the Level IV salary, which is linked to the SMI. When the SMI increase compresses that differential, the company must adjust the Level III salary to restore that margin.
Is this Level III salary increase definitive or can it change with the new agreement?
The increase has provisional and non-consolidated character. It is configured as a payment "on account" of the future II Collective Agreement. When the new agreement is agreed, the provisional increase will be compensable and absorbable in the new Level III salary agreed, so it does not necessarily accumulate on the final salary.
Which companies does this modern restaurant salary agreement affect?
It affects all modern restaurant chains integrated in AEMR (Spanish Association of Modern Restaurant Brands) at the state level, which are included in the scope of the I State Sectoral Collective Agreement for Modern Restaurant Brands.
Why does this Level III salary increase occur now?
The increase occurs for two reasons: the 2026 SMI update, which raises the Level IV salary and reduces the differential with Level III, and the situation of ultra-activity of the agreement, which keeps the obligation to respect the minimum 1.5% differential established in the fifth transitional provision in force while the II Collective Agreement is being negotiated.
Official source
View complete regulation in official source
Disclaimer: 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-2026-15179
