Skip to content
BOE-A-2026-3594 ·16 February 2026 ·Resolution Medium impact
Tax

Autonomous workers: 3-month period to apply 2025 and 2026 salary tables

The resolution publishes the definitive 2025 salary tables and initial 2026 tables, along with revisions to the territorial mobility supplement, as provided by articles 90.2 and 90.3 of the Workers' Statute Law and Royal Decree 713/2010. Companies hiring autonomous professionals must adjust contracts and salaries according to these new tables, with a 3-month transition period.

In 2 key points

  1. Self-employed with employment contracts must adjust salaries to the 2026 wage tables (art. 90.2 y 3 Ley del Estatuto de los Trabajadores)
  2. The territorial mobility supplement is revised in the new table (art. 90.3 Ley del Estatuto de los Trabajadores)

How it affects those involved

Self-employed with employment contracts must adjust salaries to the new 2026 wage tables, directly affecting their remuneration structure (arts 90.2 and 90.3). Public administrations are unaffected, but self-employed must comply with the wage adjustment by the set deadline. Non-compliance risks breach of the minimum wage regulation.

Lifecycle

2026-02-16PublishedPublished in the BOE
2026-02-16Into forceComes into force (resolución de 30 de enero de 2026)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact