Wage tables 2025 and 2026 dairy industries: what you must pay

Key data

Companies in the dairy industries and derivatives sector in Spain must adapt their payroll to the new wage amounts approved by the joint commission of the state collective agreement. The Resolution of April 10, 2026 from the General Labor Directorate, published in the BOE on April 22, 2026, registers and grants full regulatory effectiveness to these tables.

The 2025 tables are definitive. Those for 2026 are provisional and may be revised when the joint commission approves the definitive amounts. Both are mandatory for all companies included in the scope of the agreement.

What does this regulation establish?

The resolution registers and publishes the minutes of the joint commission of the State Collective Agreement for Dairy Industries and their Derivatives, through which two sets of wage tables are approved:

• Definitive wage tables for 2025: These are the wage amounts of reference with firm character for fiscal year 2025. Their definitive approval implies that any difference between what was paid during 2025 and these amounts must be regularized.
• Provisional wage tables for 2026: These are the amounts applicable during 2026 with provisional character. They are in effect from publication in the BOE, although they may be modified when the joint commission approves the definitive tables for the fiscal year.

The joint commission is the body formed by representatives of companies and workers in the sector. Their agreements, once registered by the General Labor Directorate and published in the BOE, have full regulatory effectiveness and are mandatory for all companies within the scope of the agreement.

The specific amounts for each professional category are contained in the tables published in the official BOE text. To consult the amounts by category, access directly to the official source in the BOE.

Economic and operational impact

The direct impact for companies in the sector is twofold:

• Regularization of 2025: If the wages paid during 2025 were lower than the amounts now approved with definitive character, the company must calculate and pay the accumulated differences to each affected worker.
• Payroll update 2026: The provisional 2026 tables must be applied in current payroll. If the provisional amounts are higher than those being paid, the adjustment must be made immediately.

The actual cost depends on the number of workers, their professional categories, and the difference between previous and new amounts. Companies with larger staff in base categories are those that may accumulate greater differences to regularize.

From an operational perspective, the HR department or labor management firm must review each professional category in the workforce and compare it with the published tables before closing the current month's payroll.

Who does it affect?

• Companies manufacturing dairy products (milk, cheeses, yogurts, butter, cream and derivatives) included in the scope of the state collective agreement.
• Workers of such companies in any professional category covered by the agreement.
• HR departments, payroll managers and labor management firms that manage personnel compensation in the sector.
• CFOs and financial directors of dairy companies who must anticipate the impact on the wage bill for 2025 (regularization) and 2026 (provisional tables).
• Labor advisors who advise companies in the sector on compliance with the agreement.

Practical example

A dairy company with 30 workers distributed across different agreement categories that during 2025 applied the previous year's amounts (without anticipating the increase) must now:

1. Download the definitive 2025 wage tables from the BOE.
2. Compare, category by category, the monthly salary paid with the amount that corresponds according to the new tables.
3. Calculate the monthly difference per worker and multiply it by the months of 2025 in which the gap occurred.
4. Pay the total accumulated differences in the next payroll or in an extraordinary payment, according to what is agreed with worker representation.

If the provisional 2026 tables also imply an increase from what was being paid, that adjustment must be applied in the current month's payroll from publication in the BOE (April 22, 2026).

Workers who do not receive these differences may claim them before labor courts, with the backing of the agreement published in the BOE as proof of non-compliance.

What should companies do now?

1. Download the tables from the BOE: Access the Resolution published on April 22, 2026 and download the definitive 2025 and provisional 2026 wage tables.
2. Audit 2025 payroll: Compare the wages paid during 2025 with the definitive amounts approved. Identify if there is any difference to regularize by professional category.
3. Calculate regularization cost: Quantify the total amount of differences accumulated in 2025 to anticipate the impact on cash flow.
4. Update 2026 payroll: Apply the provisional 2026 tables in current payroll from the date of publication in the BOE.
5. Communicate with workers: Inform the legal representation of workers (if it exists) of the adjustments made and the payment schedule for 2025 differences.
6. Maintain vigilance over 2026 definitive tables: The 2026 tables are provisional. When the joint commission approves the definitive ones, the verification and possible regularization process will need to be repeated.