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BOE-A-2026-10103 ·9 May 2026 ·Resolution Medium impact
Tax

Cement derivatives sector to apply new wage tables from 1 January 2026

The Resolution of 28 April 2026 publishes the final 2025 wage tables and the 2026 base for the IX Collective Agreement of the cement derivatives sector, as provided in Royal Legislative Decree 2/2015, Articles 90.2 and 3. These tables establish the sectoral minimum wages to be applied from 1 January 2026.

In 2 key points

  1. Application of the base pay table from 1 January 2026 (art. 90.2 y 3 del RDL 2/2015)
  2. Minimum sectoral wages defined by the agreement of 22 December 2025 (art. 90.2 y 3 del RDL 2/2015)

How it affects those involved

Firms in the cement derivatives sector must implement the new base pay table from 1 January 2026. Minimum sectoral wages are now defined by the agreement approved on 22 December 2025. Employees will be subject to these new wage conditions from that date. Non-compliance may result in penalties for violating collective wage regulations.

Lifecycle

2026-05-09PublishedPublished in the BOE
2026-01-01Into forceComes into force (art. 90.2 y 3 del texto refundido aprobado por Real Decreto Legislativo 2/2015, de 23 de octubre)
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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