Salary tables 2025 and 2026 of the cement derivatives agreement

Key data

Companies in the cement derivatives sector face an immediate obligation: review all payroll issued since January 2025 and verify that they comply with the minimum salary tables just published by the General Directorate of Labor. The Resolution of April 28, 2026 (BOE-A-2026-10103) registers and publishes the final sector minimum remuneration for 2025 and the base table applicable from January 1, 2026.

The critical point is the retroactive effect: the 2025 table applies from January 1, 2025, even though it was published in May 2026. This means that any salary difference accumulated over the last 16 months is enforceable by workers and sanctionable by the Labor Inspection.

What does this regulation establish?

The resolution approves two differentiated tables within the IX General Collective Agreement of the cement derivatives sector:

• Final 2025 salary table: Sets the minimum sector remuneration applicable throughout 2025, with retroactive effect from January 1, 2025.
• Base 2026 salary table: Establishes the reference minimum salaries to be applied from January 1, 2026 onwards.

Both tables are mandatory for all companies in the sector subject to the agreement. This is not a recommendation: they are the legal minimums below which no worker included in the scope of the agreement can be paid.

Publication in the BOE activates the obligation to comply immediately and opens the deadline for workers to claim salary differences if they have been paid below the established minimums.

To consult the specific amounts by professional category, it is necessary to access the full text of the resolution in the official BOE, where the amounts by level and category are detailed.

Economic and operational impact

The economic impact of this resolution has two dimensions that companies must evaluate separately:

Retroactive impact (2025): If salaries below the now-published minimums have been paid during 2025, the company must calculate and pay the differences accumulated since January 2025. This cost can be significant depending on the number of affected workers and the gap between paid salaries and established minimums.

Prospective impact (2026): The 2026 base table sets the new salary floor for the current year. Companies must ensure that their current remuneration structures comply with these minimums in each monthly payroll.

At the operational level, the HR department or external payroll management must:

• Review payroll from January to December 2025 to detect possible differences.
• Update payroll systems with the new 2026 base tables.
• Document the regularization performed to prove compliance in case of inspection.

The risk of not acting is not only economic: non-compliance with the collective agreement can result in labor sanctions and labor inspection proceedings that generate additional costs in time, resources, and reputation.

Who does it affect?

• Companies in the cement derivatives sector subject to the IX General Collective Agreement, regardless of size.
• HR departments and payroll managers of these companies, who must review and update remuneration.
• Payroll management firms and labor advisors that manage payroll for companies in the sector.
• CFOs and financial directors who must anticipate the impact on payroll and treasury due to possible retroactive regularizations for 2025.
• Workers in the sector, who have the right to claim salary differences if they have been paid below the minimums established in the published tables.

Practical example

A company in the cement derivatives sector with 20 workers subject to the IX Collective Agreement must act in two steps:

Step 1 — 2025 Regularization: The HR manager downloads the final 2025 salary tables from the BOE and compares, category by category, the salary paid each month with the established minimum. If it detects that 5 workers in a certain category have been paid below the minimum during the 12 months of 2025, it must calculate the monthly difference per worker and pay the total accumulated amount as back pay in the next payroll.

Step 2 — 2026 Application: Updates contracts and payroll system configuration with the 2026 base table, ensuring that no worker receives remuneration below the new minimums from January 2026 onwards. This update must be documented to prove compliance in case of a labor inspection.

If the company does not perform these checks and a worker files a claim or the Labor Inspection detects non-compliance, the company will have to pay the differences plus possible surcharges resulting from applicable labor sanctions.

What should companies do now?

1. Download official tables: Access the complete resolution on the BOE and extract the final 2025 salary tables and the 2026 base table by professional category.
2. Audit 2025 payroll: Compare month by month and category by category the salaries paid during 2025 with the minimums established in the final table. Identify and quantify possible differences.
3. Regularize retroactive differences: If there are differences in favor of workers, pay them as back pay in the next payroll and document the process.
4. Update payroll system for 2026: Enter the 2026 base table in payroll software or communicate it to the payroll management firm so that no worker earns below the new minimums from January 2026 onwards.
5. Preserve documentation: Keep evidence of the review performed and regularizations paid. In case of labor inspection, this documentation proves compliance and can prevent sanctions.
6. Inform workers: Communicate to worker representatives or the works council, if it exists, the salary updates applied, in accordance with the information obligations of the agreement.