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The state collective agreement for dairy and derivatives, approved by Royal Legislative Decree 2/2015, is published in the BOE. Wage tables established by Resolution of 10 April 2026 come into effect from 1 January 2025 and remain valid until 31 December 2028, subject to extension. The text refers to wage tables linked to the collective agreement published on 7 June 2022.
Dairy sector firms must apply new pay tables from 1 January 2025 (articles 90.2 and 90.3 of Royal Decree-Law 2/2015). The change directly affects worker remuneration. Public administrations and trade unions must update their salary records. The validity period extends to 31 December 2028, with possible extension.
The tax team reviews your specific situation.
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