Skip to content
BOE-A-2026-534 ·9 January 2026 ·Resolution Medium impact
Tax

Cement derivatives sector companies: 1 January 2025 for new salary review application

The Resolution of 22 December 2025 publishes the salary review for the 9th General Collective Agreement of the cement derivatives sector, effective from 1 January 2025. This review stems from the agreement of 28 April 2026 and is regulated under the legal framework of the Workers' Statute and Royal Decree 713/2010. The agreement is valid until 31 December 2028 and is subject to extension.

In 2 key points

  1. Salary review will take effect on 1 January 2025 (art. 90.2 y 3 de la Ley del Estatuto de los Trabajadores)
  2. The agreement is valid until 31 December 2028 (disposición final)

How it affects those involved

For companies in the cement derivatives sector, a new salary base is established from 1 January 2025, directly affecting employee wages. Workers will receive a salary adjustment in accordance with the approved review. Administrations and trade union representatives must update their records and communicate changes to employees. Labour advisors must review contracts and adjust salary conditions according to the new agreement.

Lifecycle

2026-01-09PublishedPublished in the BOE
2025-01-01Into forceComes into force (disposición final)
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