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The Resolution of 28 April 2026 publishes the final wage scales for 2025 and the basis for 2026 of the IX Collective Agreement for the cement derivatives sector, in accordance with Royal Legislative Decree 2/2015, art. 90.2 and 3. These scales establish the sector-wide minimum remunerations to be applied from 1 January 2026.
Companies in the cement derivatives sector must adjust their salary payments from 1 January 2026 according to the new wage scales. Workers may demand compliance with these minimum remunerations. Advisors should verify that companies are aligned with the new scales to avoid fines or labour claims.
The tax team reviews your specific situation.
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