Key data
| Regulation | Resolution of April 20, 2026, from the General Labor Directorate, registering and publishing the Judgment of the Social Chamber of the Supreme Court regarding the salary tables for the year 2021 of the Collective Agreement of Alcor Seguridad, SL |
|---|---|
| Official Gazette Publication | April 29, 2026 |
| Official Gazette Reference | BOE-A-2026-9347 |
| Entry into force | Not specified in the resolution |
| Affected company | Alcor Seguridad, SL |
| Exercise of the tables | 2021 |
| Category | Labor Legislation — Collective Agreement |
| Resolving body | Social Chamber of the Supreme Court |
Alcor Seguridad, SL may be obligated to pay retroactive salary differences to its workers following the publication in the Official Gazette on April 29, 2026 of the Supreme Court ruling on the salary tables of the company's collective agreement for the year 2021. The resolution, issued by the Social Chamber of the Supreme Court and registered by the General Labor Directorate, establishes with binding force which remuneration conditions should have been applied to Alcor Seguridad workers during that fiscal year.
Official publication in the Official Gazette is not a minor procedural step: it grants formal publicity to the judicial decision and activates compliance obligations for the company. If the salaries paid in 2021 did not conform to the tables set by the Supreme Court, the company must calculate and pay the corresponding differences.
What does this regulation establish?
The General Labor Directorate has registered and published in the Official Gazette the judgment of the Social Chamber of the Supreme Court regarding the salary tables for the year 2021 of the Collective Agreement of Alcor Seguridad, SL. This action has a specific purpose: to give official publicity to a judicial decision that affects the remuneration conditions of the company's workers.
The Alcor Seguridad collective agreement regulates the working conditions of this private security company's workers. When there is controversy over the correct interpretation or application of the salary tables agreed in the collective agreement, courts may be called upon to resolve it. In this case, the Supreme Court—the highest judicial authority in labor matters—has issued a ruling setting which salary tables must be applied for 2021.
The practical effects of this publication are:
- The salary tables set by the Supreme Court for 2021 are mandatory for Alcor Seguridad, SL.
- If the company applied different tables during 2021, there may be an obligation for retroactive salary regularization.
- Affected workers have legal grounds to claim salary differences if any exist.
- Publication in the Official Gazette gives official publicity to the ruling, which reinforces its enforceability.
Economic and operational impact
The economic impact of this resolution depends on the difference between the salaries actually paid by Alcor Seguridad in 2021 and the tables set by the Supreme Court. The resolution does not detail the exact amount of salary differences, but the economic risk for the company includes:
- Retroactive salary arrears: Payment of differences between salaries paid and those set by ruling for all affected workers during fiscal year 2021.
- Social Security contributions: Retroactive salary differences also generate additional contribution obligations, with applicable surcharges and interest for the time elapsed.
- Contingencies from individual claims: Workers who have not received the differences may file individual claims before the labor courts.
- Internal management cost: Review of payroll, calculation of differences, and updating of accounting and labor records corresponding to an already closed fiscal year.
For private security sector companies, this type of resolution highlights the importance of correctly applying collective agreement salary tables from the outset, as retroactive regularizations accumulate significant financial and administrative costs.
Who does it affect?
- Alcor Seguridad, SL: It is the directly affected company. It must review and, if necessary, regularize 2021 salaries in accordance with the tables set by the Supreme Court.
- Alcor Seguridad workers: Employees who provided services in 2021 may be entitled to receive salary differences if the salaries paid were lower than those set by ruling.
- Management and HR of Alcor Seguridad: Responsible for executing the regularization, updating records, and managing communications with affected workers.
- Private security sector companies: Although the ruling directly affects Alcor Seguridad, companies in the sector should monitor this type of resolution because they may anticipate similar reviews in their own collective agreements or serve as reference in future litigation.
- Labor advisors and management firms: That provide services to private security companies must be aware of this resolution to anticipate possible impacts on their clients.
Practical example
Suppose a security guard at Alcor Seguridad earned a gross monthly salary of 1,500 euros during 2021, but the salary tables set by the Supreme Court for his category and level established a salary of 1,600 euros per month. The monthly difference would be 100 euros.
In that case, the company should pay that worker:
- Annual difference: 100 euros × 12 months = 1,200 euros gross per worker (not counting extraordinary payments or other items that could also be affected).
- Additional contributions: On that salary difference, the company should also regularize Social Security contributions corresponding to fiscal year 2021, with applicable late payment surcharges.
If Alcor Seguridad's workforce in 2021 consisted of several dozen workers in a similar situation, the total economic impact of the regularization could be significant. This numerical exercise is illustrative, as the exact amounts depend on the specific tables set by the ruling, which are not detailed in the published resolution.
What should companies do now?
- Obtain the complete text of the ruling: Access the resolution published in the Official Gazette (reference BOE-A-2026-9347) and the full text of the Supreme Court ruling to know exactly which salary tables are set for 2021.
- Review salaries paid in 2021: Compare the salaries actually paid to each worker during fiscal year 2021 with the tables set by the ruling, category by category and level by level.
- Calculate salary differences: Quantify the total amount of differences per worker, including all remuneration items that may be affected (base salary, supplements, extraordinary payments).
- Regularize Social Security contributions: Retroactive salary differences generate additional contribution obligations. Contact Social Security to regularize the situation and calculate possible surcharges.
- Communicate with affected workers: Inform employees about the regularization, the amount they will receive, and the planned payment schedule.
- Document the entire process: Keep documentation of the regularization process to prove compliance in case of inspections or individual claims.
- Consult with a specialized labor advisor: Given the retroactive nature and complexity of the regularization, it is advisable to have professional support to execute the process correctly and minimize the risk of additional contingencies.