2025-2026 Salary Tables in Tax Advisory Firms: Costs and Back Pay

Key data

If you have employees in a tax advisory or tax consultancy firm, this resolution requires you to act now. The VIII Convenio Colectivo para despachos de técnicos tributarios y asesores fiscales has just published its definitive salary tables for 2025 and the initial ones for 2026, along with the review of economic concepts for the current financial year. The Resolución de la Dirección General de Trabajo of 16 March 2026 grants full validity and enforceability to these agreements from the date of signing, with publication in the BOE on 25 March 2026.

The critical point: the 2025 tables are definitive and may have retroactive effect. If during the previous financial year you paid salaries below the values now agreed, you must calculate and pay the differences. Ignoring this is not an option: non-compliance with the collective agreement exposes the firm to employee claims and labour inspections.

What does this regulation establish?

The resolution registers and publishes the Acta de aprobación de la comisión negociadora of the VIII Convenio Colectivo for the sector. The minutes contain two distinct blocks of content:

• Definitive salary tables for 2025: These are the closed and enforceable salary values for the 2025 financial year. Their definitive nature means that any difference compared to what was paid during that year must be regularised through the payment of back pay.
• Initial salary tables for 2026: These are the starting values for the current financial year. They may be subject to subsequent review in accordance with the update mechanisms agreed in the collective agreement.
• Review of economic concepts for 2026: In addition to base salaries, the minutes update other remuneration concepts under the collective agreement applicable to the 2026 financial year.

Publication in the BOE grants full validity and enforceability to all these agreements. From 16 March 2026, companies in the sector are required to apply them.

Economic and operational impact

The impact occurs on two simultaneous levels that HR managers and CFOs must manage separately:

The risk of inaction is twofold: on one hand, the accumulated salary debt owed to employees for 2025 back pay; on the other, ongoing non-compliance in 2026 if payroll is not updated to reflect the new initial tables. Both scenarios are actionable by employees and detectable in a labour inspection.

Who is affected?

This regulation applies directly to:

• Tax technician firms: Companies and professionals providing tax advisory services with salaried staff included within the scope of the VIII Convenio Colectivo.
• Tax advisor firms: Professional firms dedicated to tax advisory services with employees under this collective agreement.
• HR managers and payroll administrators at these firms, who must implement the payroll adjustments.
• CFOs and financial directors of firms with staff, who must incorporate the impact into labour cost planning for 2025 (back pay) and 2026 (new tables).
• External labour advisors managing payroll for these firms.

If your firm has no salaried employees or applies a different collective agreement, this resolution does not directly affect you. If in doubt about the applicable collective agreement, verify the functional scope of the VIII Convenio Colectivo in the official text.

Practical example

A tax advisory firm with five employees that applied the provisional collective agreement tables during 2025 must now compare what was paid month by month against the newly published definitive tables.

If the definitive table sets a base salary higher than what was being paid, the accumulated difference over the twelve months of 2025 constitutes back pay that must be settled. For example, if an employee received 100 euros per month less than what the definitive tables stipulate, the firm owes that employee 1,200 euros in back pay for the 2025 financial year, which must be settled in the next available payroll.

At the same time, from January 2026 —or from the effective date established in the minutes— payroll must already reflect the initial 2026 tables and the revised economic concepts. If the firm has not updated its payroll software or reviewed each remuneration concept, it may be generating new salary debt month by month.

What should companies do now?

1. Obtain the definitive salary tables for 2025 and the initial ones for 2026 from the full text published in the BOE (BOE-A-2026-6943) to identify the exact values by professional category.
2. Compare what was paid in 2025 against the definitive tables, month by month and employee by employee, to identify any differences that need to be regularised as back pay.
3. Calculate and pay the 2025 back pay where applicable, correctly reflecting it in payroll and in Social Security contributions.
4. Update the payroll management software with the initial 2026 tables and the new values for the revised economic concepts, so that all payroll for the current financial year complies with the collective agreement.
5. Review the 2026 labour cost budget incorporating the impact of the new tables, to avoid deviations in the firm's financial planning.
6. Document all updates made (payslips, back pay settlements) as evidence of compliance in the event of a labour inspection.

Official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, please consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-6943