Key data
| Regulation | Resolution of June 22, 2026, from the General Labor Directorate — 2025 salary tables of the X Collective Agreement of Iberia LAE, SA, Operator and its pilot crew members |
|---|---|
| BOE Publication | July 2, 2026 |
| Effective date | January 1, 2025 (retroactive effect) |
| Affected parties | Pilot crew members of Iberia LAE, SA, Operator and Iberia LAE as a company |
| Category | Labor Legislation |
| Fiscal year | 2025 |
| Salary increase | 3.5% on total payroll (technically applied as 3.58% in remuneration items) |
| EBIT/Revenue ratio trigger | 18.8% (minimum required threshold: 12%) |
| Economic regularization | April 2026 payroll |
| Official source | BOE-A-2026-14409 |
Iberia LAE pilots earn 3.5% more in 2025. The Resolution of June 22, 2026 from the General Labor Directorate registers and publishes the final salary tables of the X Collective Agreement of Iberia LAE, SA, Operator and its pilot crew members, replacing the provisional tables that were in effect. The increase is neither linear nor automatic: it is linked to the financial performance of the Iberia Group through a two-tier mechanism tied to the EBIT/Revenue ratio.
For Iberia LAE, this represents an additional salary cost on the total pilot payroll, with the impact concentrated in the April 2026 payroll, where the accumulated arrears from January 2025 were regularized.
What does this regulation establish?
The X Collective Agreement for Iberia LAE Pilots incorporates a salary review mechanism linked to the EBIT/Revenue ratio of the Iberia Group. This system works through cumulative tiers:
| Tier | Condition | Increase |
|---|---|---|
| Base tier | EBIT/Revenue ratio exceeds 12% | +2.5% on payroll |
| Additional tier | Same 12% threshold exceeded (second level) | +1.0% on payroll |
| Total 2025 | Ratio achieved: 18.8% | +3.5% on payroll |
To translate that 3.5% on total payroll to individual remuneration items, a technical 3.58% was applied to those items. This difference between the applied percentage (3.58%) and the effect on payroll (3.5%) is common in collective agreements that mix fixed and variable items with different relative weights.
The new tables replace the provisional tables that were in effect and have retroactive effect from January 1, 2025. The affected remuneration items are all those included in the agreement annexes:
- Base salary
- Responsibility premiums
- Productivity
- Allowances
- Bonuses
- Solidarity funds
Economic and operational impact
The impact for Iberia LAE materializes in two areas:
Recurring salary cost: From January 2025, all remuneration items for pilots increase by 3.58% compared to previous tables. This additional cost is projected across the entire pilot workforce for the full fiscal year.
Concentrated regularization cost: When the final tables were published in July 2026, the difference between what was paid with the provisional tables and what was due with the final tables was paid in a single installment in the April 2026 payroll. This represents a one-time impact of 15 months of arrears (January 2025 – March 2026) in a single payroll.
From the pilot's perspective, the April 2026 regularization represented an accumulated extraordinary income. From the company's perspective, a concentrated disbursement that should have been provisioned accounting-wise during fiscal year 2025 and the first quarter of 2026.
Who does it affect?
- Pilot crew members of Iberia LAE, SA, Operator: receive the 3.5% salary increase on all their remuneration items, with retroactive effect from January 2025.
- Iberia LAE, SA, Operator (company): must apply the new tables in payroll, manage the retroactive regularization and update remuneration systems.
- HR and Payroll Departments of Iberia LAE: responsible for the correct technical application of 3.58% to each item and for calculating arrears.
- Finance Department of Iberia LAE: impact on labor cost planning for 2025-2026 and on accounting provision for regularization.
Practical example
Suppose an Iberia LAE pilot with total monthly remuneration of €8,000 gross in collective agreement items (base salary, premiums, productivity and allowances combined).
- Monthly increase from January 2025: €8,000 × 3.58% = €286.40 gross/month additional compared to previous provisional tables.
- Accumulated arrears (January 2025 – March 2026, 15 months): €286.40 × 15 = €4,296 gross paid in the April 2026 payroll as regularization.
- Monthly remuneration from April 2026: €8,000 + €286.40 = €8,286.40 gross/month with the final tables.
This example illustrates why the April 2026 payroll had an extraordinary impact for both pilots (additional income) and the company (concentrated disbursement).
What should companies do now?
- Verify that the April 2026 regularization was processed correctly: confirm that all affected pilots received the retroactive payment of the 15-month difference (January 2025 – March 2026) in the April 2026 payroll.
- Update payroll systems with the final tables: replace the provisional tables with the final tables in all remuneration items (base salary, responsibility premiums, productivity, allowances, bonuses and solidarity funds).
- Review accounting provision: if the cost of regularization was provisioned in fiscal years 2025 and first quarter of 2026, confirm that the provisioned amount matches the amount paid in April 2026.
- Update contracts and internal documentation: reflect the new salary tables in individual remuneration documents and HR records.
- Monitor the EBIT/Revenue ratio for 2026: the collective agreement mechanism will repeat for fiscal year 2026. If the ratio exceeds 12% again, the increase tiers will be activated again. It is advisable to anticipate the impact in labor cost planning.
Frequently asked questions
Why is the increase 3.5% if 3.58% was applied to the items?
The collective agreement establishes the increase as a percentage of total payroll, not each item individually. For the aggregate effect on payroll to be exactly 3.5%, it is necessary to apply a slightly higher percentage (3.58%) to individual remuneration items, since not all items have the same relative weight in the payroll. It is a technical calculation difference, not an error.
When was the retroactive 2025 regularization paid?
The economic regularization corresponding to the difference between provisional and final tables was paid in the April 2026 payroll. This covers accumulated arrears from January 1, 2025, the retroactive effective date of the new tables.
What salary items does the 3.5% increase include?
The increase affects all items included in the annexes of the X Collective Agreement: base salary, responsibility premiums, productivity, allowances, bonuses and solidarity funds. It is not limited to base salary: it applies to the entire collective agreement remuneration.
What would happen if the EBIT/Revenue ratio had been below 12%?
If the EBIT/Revenue ratio of the Iberia Group had not exceeded the 12% threshold, neither of the two tiers would have been activated and there would have been no salary increase linked to this collective agreement mechanism. In 2025, the ratio reached 18.8%, activating both the base tier (+2.5%) and the additional tier (+1%), totaling 3.5%.
Do these tables replace the previous ones or are they cumulative?
The tables published on July 2, 2026 replace the provisional tables that were in effect until that date. They do not accumulate: the new final tables apply from January 1, 2025, and the difference from the provisional tables is what was regularized in the April 2026 payroll.
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-2026-14409
