Síntax Logística 2026: Salary Tables Adapted to the SMI

Key data

Workers of Síntax Logística SA with base salaries below the SMI 2026 have the right to see their compensation updated as a mandatory requirement. The General Labor Directorate has registered and published the agreement to adapt the salary tables of the VII Collective Agreement of Síntax Logística SA through a resolution dated March 26, 2026, published in the BOE on April 9, 2026 (reference BOE-A-2026-8008).

This type of agreement is not optional: when a collective agreement sets compensation that falls below the SMI approved by the Government, adaptation is mandatory. Publication in the BOE makes the agreement a binding norm for both company and workers.

What does this regulation establish?

The resolution registers and publishes the agreement reached between the company and the workers' representatives to adapt the salary tables of the VII Collective Agreement of Síntax Logística SA to the SMI in force in 2026.

The key points of the agreement are:

• The salary tables of the agreement are updated so that no base salary falls below the SMI 2026 approved by the Government.
• Publication in the BOE grants full legal effectiveness to the agreement, binding the company and all workers included in the scope of the VII Collective Agreement.
• The new salary amounts have effects from the entry into force of the SMI 2026, regardless of the date of publication of the resolution.
• The company must adjust payroll and Social Security contributions in accordance with the new agreed amounts.

This mechanism is common when the SMI rises above what was anticipated in current collective agreements: the company and workers' representatives negotiate an adaptation agreement that, once registered and published by the General Labor Directorate, has normative force equivalent to the agreement itself.

Economic and operational impact

The impact of this agreement translates into three specific areas for Síntax Logística SA:

• Direct salary cost: Affected workers will see their base salary increased to the level of the SMI 2026. The additional cost depends on the number of workers with compensation below the new minimum and the difference between their current salary and the SMI 2026.
• Social Security contributions: As the contribution base of affected workers increases, employer contributions to Social Security also increase. This indirect cost can be significant in workforces with many workers in low-wage categories.
• Retroactive effect: Arrears generated from the entry into force of the SMI 2026 until the date of effective application in payroll must be paid to workers. This may result in an extraordinary payment in the regularization payroll month.

From an operational perspective, the HR department or external management firm will need to review the agreement tables category by category, identify which positions fall below the SMI 2026, and recalculate payroll and social insurance.

Who does it affect?

• Síntax Logística SA: As a company obligated to apply the VII Collective Agreement, it must adapt its salary tables and update payroll and contributions.
• Workers of the VII Collective Agreement of Síntax Logística SA: Especially those whose base salary fell below the SMI 2026. They have the right to receive the difference from the effective date of the new SMI.
• Workers' representatives at Síntax Logística SA: They are part of the agreement and must ensure its correct application.
• Management firms and labor advisors managing Síntax Logística SA payroll: must update calculation systems with the new tables.

Practical example

A worker at Síntax Logística SA classified in a category of the VII Collective Agreement with a base salary that, before this agreement, fell below the SMI 2026, has the right to have their compensation raised to the legal minimum amount.

If the SMI 2026 came into force, for example, in January 2026 and the company did not update payroll until April (date of publication of the agreement in the BOE), it must pay the arrears corresponding to the months of January, February, and March in the regularization payroll. Additionally, it must recalculate Social Security contributions for those months on the new salary base and submit complementary contribution documents if applicable.

This process must be carried out for each affected worker, reviewing their professional category in the agreement tables and comparing it with the SMI 2026 in force.

What should companies do now?

1. Review the salary tables of the VII Collective Agreement and identify which professional categories have a base salary below the SMI 2026.
2. Calculate arrears from the date of entry into force of the SMI 2026 until the month in which the update is applied in payroll.
3. Update payroll systems with the new salary amounts for all affected workers.
4. Recalculate Social Security contributions on the new salary bases and regularize previous months if applicable.
5. Pay arrears in the next payroll, reflecting them in itemized form for transparency with workers.
6. Keep documentation of the adaptation process (tables applied, arrears calculation, payment receipts) in case of requests from the Labor Inspectorate.