Key data
| Regulation | XIV Collective Agreement of Oils of the South-Coosur, SA — Resolution of August 12, 2026, General Labor Directorate |
|---|---|
| BOE Publication | August 25, 2026 |
| Entry into force | October 25, 2026 (two months after BOE publication) |
| Agreement validity | January 1, 2025 to December 31, 2029 |
| Economic effects 2025 and 2026 | Retroactive to January 1 of each respective year |
| Affected parties | All personnel of Oils of the South-Coosur, SA in Spain: permanent, fixed-discontinuous and temporary workers |
| Category | Labor Legislation — Collective Agreement |
| BOE Reference | BOE-A-2026-18142 |
Oils of the South-Coosur, SA faces an agreement that not only sets conditions for the next four years, but generates immediate economic obligations with retroactive effect. The General Labor Directorate registered and published the XIV Collective Agreement on August 25, 2026 (reference BOE-A-2026-18142), with entry into force on October 25, 2026 — two months after its publication — but with economic effects starting January 1, 2025.
This means that the company must calculate and settle salary differences for fiscal years 2025 and 2026 from the first day of each year, not from the publication date. The cash impact can be significant depending on total payroll.
What does this regulation establish?
The XIV Collective Agreement of Oils of the South-Coosur, SA regulates labor conditions for all staff in Spain during the 2025-2029 period. The most relevant structural elements are:
| Element | Detail |
|---|---|
| Validity | January 1, 2025 to December 31, 2029 |
| Economic effects 2025 | Retroactive to January 1, 2025, applicable two months after BOE publication |
| Economic effects 2026 | Retroactive to January 1, 2026, applicable two months after BOE publication |
| Professional structure | New structure of professional groups with clear classification criteria |
| Functional mobility | Regulated with defined criteria within the group structure |
| Consolidation of higher category | After 6 months performing higher-level functions, the category is consolidated |
| Parity Commission | 6 members, with mandatory prior arbitration functions in collective disputes |
| Replacement of previous structure | The agreement completely replaces previous salary structures |
| Absorption of improvements | Absorbs improvements derived from subsequent legal provisions |
| Personal scope | Permanent, fixed-discontinuous and temporary workers in all centers in Spain |
A key aspect is the absorption clause: improvements that may have derived from subsequent legal provisions are absorbed by the agreement. This can affect supplements or improvements that the company may have applied voluntarily or by legal requirement during the negotiation period.
Economic and operational impact
The main immediate economic impact is the retroactivity of salary effects. The company must pay the differences between what was paid and what the new agreement establishes from January 1, 2025 (for 2025) and from January 1, 2026 (for 2026). This represents an extraordinary payment that can accumulate depending on the number of workers and the magnitude of agreed salary reviews.
From an operational perspective, the most relevant changes are:
- New structure of professional groups: The company must review the current classification of its entire workforce and adapt it to the new groups. This may involve reclassifications and salary adjustments.
- Consolidation of higher category after 6 months: Any worker who has been performing higher-level functions for 6 months has the right to consolidate that category. The company must audit current situations to avoid claims.
- Mandatory prior arbitration: Before resorting to judicial proceedings in collective disputes, it is mandatory to go through the Parity Commission. This changes the procedure for managing labor conflicts.
- Complete replacement of previous salary structure: There is no coexistence of old and new tables. The transition must be complete.
Who does it affect?
- Oils of the South-Coosur, SA as a company: obligated to apply the agreement in all its workplaces in Spain.
- Permanent workers of the company in any center.
- Fixed-discontinuous workers, with the particularities of their contractual arrangement.
- Temporary workers linked to the company during the agreement's validity.
- HR and payroll departments: must manage retroactivity, professional reclassification and monitoring of the 6 months for category consolidation.
- Management and CFO: must provision the economic impact of retroactive arrears for 2025 and 2026.
Practical example
Suppose a permanent worker at Oils of the South-Coosur has been performing functions of a professional group higher than the one recognized in their contract since February 1, 2025. By January 2026, 6 continuous months have elapsed in those higher-level functions.
According to the XIV Agreement, that worker automatically consolidates the higher category once the 6 months are completed. If the company has not recognized that category change, it is exposed to a claim for salary differences between their current and higher category, with effects from the moment the 6 months were completed.
Additionally, if the new agreement implies a salary review compared to previous tables, the company must pay retroactive differences from January 1, 2025 for all affected workers, not just from the BOE publication date (August 25, 2026).
What should companies do now?
- Calculate the retroactive impact immediately: Determine accumulated salary differences from January 1, 2025 for all affected workers and provision the amount in accounting.
- Audit the professional classification of the entire workforce: Review whether current professional groups correspond to the new agreement criteria and correct any misalignments before they generate claims.
- Identify workers with higher-category functions: Detect who has been or may have been performing higher-level functions for 6 months to proactively manage category consolidation and avoid conflicts.
- Update payroll systems: Adapt salary tables and remuneration concepts to the new agreement structure, eliminating references to the previous structure.
- Review the absorption clause: Check what voluntary or legal improvements applied since 2025 are absorbed by the agreement to avoid double payment or interpretive conflicts.
- Know the Parity Commission procedure: Inform HR and management that any collective dispute must mandatorily go through arbitration before the Parity Commission (6 members) before resorting to judicial proceedings.
Frequently asked questions
When do the economic effects of the XIV Coosur Agreement come into force?
The economic effects for 2025 are retroactive to January 1, 2025, and those for 2026 to January 1, 2026. Both apply from two months after BOE publication (August 25, 2026), that is, from October 25, 2026. This means that the company must pay accumulated differences from the beginning of each year.
When does a Coosur worker consolidate the higher category?
According to the XIV Agreement, a worker consolidates the higher category when they have been continuously performing functions of a higher professional group for 6 months. The company must actively monitor these situations to avoid retroactive claims.
Does the new agreement completely replace the previous one?
Yes. The XIV Agreement completely replaces previous salary structures. There is no coexistence of old and new tables. Furthermore, it absorbs improvements derived from subsequent legal provisions, so the company must review what supplements or improvements previously applied are integrated into the new framework.
What is the Parity Commission of the agreement and when does it intervene?
The Parity Commission is made up of 6 members and has mandatory prior arbitration functions in collective disputes. This means that before resorting to judicial or administrative proceedings in a collective dispute, it is mandatory to submit the matter to this commission. Bypassing this step may invalidate subsequent actions.
Which Coosur workers does this agreement apply to?
The agreement affects all personnel of Oils of the South-Coosur, SA in Spain, regardless of contractual arrangement: permanent workers, fixed-discontinuous workers and temporary workers, in all work centers of the company in Spanish territory.
Official source
Consult complete regulation in official source (BOE-A-2026-18142)
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-2026-18142