{"id":121790,"date":"2026-02-25T10:30:49","date_gmt":"2026-02-25T09:30:49","guid":{"rendered":"https:\/\/aseryde.com\/?p=121790"},"modified":"2026-02-25T10:32:01","modified_gmt":"2026-02-25T09:32:01","slug":"publicado-el-salario-minimo-interprofesional-2026-1-221-euros-en-14-pagas-con-efectos-retroactivos","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/publicado-el-salario-minimo-interprofesional-2026-1-221-euros-en-14-pagas-con-efectos-retroactivos\/","title":{"rendered":"The 2026 Minimum Interprofessional Wage has been published: 1,221 euros in 14 payments with retroactive effect"},"content":{"rendered":"
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He Official State Gazette<\/strong> has published Royal Decree 126\/2026, of February 18, which sets the Minimum Interprofessional Wage (SMI) for 2026 at 1,221 euros per month in 14 payments<\/strong>, which represents an increase in 3.1 % compared to the previous year<\/strong>The rise has retroactive effects from January 1, 2026<\/strong> and it affects both companies and workers, including specific groups such as domestic workers and short-term contracts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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The 2026 Minimum Wage: Official Amounts<\/b><\/h3>\n

The new Interprofessional Minimum Wage is established at the following amounts:<\/span><\/p>\n

    \n
  • 1,221 euros per month in 14 payments<\/b><\/li>\n
  • 1,424.50 euros per month in 12 payments<\/b><\/li>\n
  • 17,094 euros per year<\/b><\/li>\n
  • 40.70 euros per day<\/b><\/li>\n
  • 9.55 euros per hour actually worked (domestic workers)<\/b><\/li>\n
  • 57.82 euros per legal day in contracts of less than 120 days<\/b>
    <\/b><\/li>\n<\/ul>\n

    The increase represents 37 euros more per month compared to the 2025 minimum wage, that is, an additional 518 euros per year.<\/span><\/p>\n

    The new amounts come into effect the day after their publication in the BOE, but apply with effect from January 1 to December 31, 2026, which requires regularizing back pay where appropriate.<\/span><\/p>\n

    \u00a0<\/p>\n

    Domestic workers and short-term temporary contracts<\/b><\/h3>\n

    The Royal Decree specifies the minimum amounts applicable to certain groups:<\/span><\/p>\n

      \n
    • Domestic workers on an hourly basis:<\/b> They will not be able to receive less than 9.55 euros per hour actually worked.<\/span><\/li>\n
    • Fixed-term contracts of less than 120 days:<\/b> The minimum wage will be 57.82 euros per legal working day.<\/span>
      <\/span><\/li>\n<\/ul>\n

      These amounts already include the proportional part of extra payments and legal rest periods.<\/span>

      <\/p>\n

      Will those receiving the minimum wage be subject to income tax in 2026?<\/b><\/h3>\n

      Along with the Royal Decree on the Minimum Wage, the Official State Gazette (BOE) has published Royal Decree-Law 5\/2026, which modifies the 61st additional provision of the Personal Income Tax Law to neutralize the taxation of those who receive the minimum wage.<\/span><\/p>\n

      With this modification:<\/span><\/p>\n

        \n
      • People with total work income below <\/span>20,048.45 euros per year<\/b>Those without other income exceeding 6,500 euros (excluding exempt income) may benefit from a specific deduction.<\/span><\/li>\n
      • The deduction will be <\/span>590.89 euros per year<\/b> for those who earn up to 17,094 euros.<\/span><\/li>\n
      • For income between 17,094 and 20,048.45 euros, the deduction will be reduced progressively.<\/span>
        <\/span><\/li>\n<\/ul>\n

        In practice, this measure prevents recipients of the minimum wage from bearing effective income tax.<\/span><\/p>\n

        \u00a0<\/p>\n

        The compensation and absorption rule remains in place.<\/b><\/h3>\n

        One of the most debated issues in recent weeks has been the possible modification of the salary compensation and absorption system. However, Royal Decree 126\/2026 maintains the current regulations.<\/span><\/p>\n

        This means that:<\/span><\/p>\n

          \n
        • If the worker's total annual salary, including bonuses, already exceeds the new annual minimum wage, the company is not obliged to increase the salary.<\/span><\/li>\n
        • The increase in the minimum wage can continue to be absorbed by existing salary supplements, provided that the annual total exceeds 17,094 euros.<\/span>
          <\/span><\/li>\n<\/ul>\n

          Therefore, no specific prohibition on the absorption of supplements has been introduced, nor has the reference to the base salary been limited.<\/span><\/p>\n

          \u00a0<\/p>\n

          What should companies take into account?<\/b><\/h3>\n

          Companies will need to review:<\/span><\/p>\n

            \n
          • The payrolls of workers whose annual remuneration falls below the new minimum wage.<\/span><\/li>\n
          • The correct retroactive application from January 1, 2026.<\/span><\/li>\n
          • The impact on part-time, temporary and domestic worker contracts.<\/span><\/li>\n
          • The possible regularization of arrears.<\/span>
            <\/span><\/li>\n<\/ul>\n

            Failure to comply with the minimum wage may result in administrative penalties and wage claims.<\/span><\/p>\n

            \u00a0<\/p>\n

            Impact on the self-employed and SMEs<\/b><\/h3>\n

            The increase in the minimum wage in 2026 particularly affects labor-intensive sectors such as retail, hospitality, agriculture, and personal services. For self-employed individuals with employees and small businesses, planning for the impact on labor costs and social security contributions is crucial.<\/span><\/p>\n

            From a fiscal point of view, the neutralization in IRPF reduces the impact on the worker, but does not eliminate the increase in business costs.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

            El Bolet\u00edn Oficial del Estado ha publicado el Real Decreto 126\/2026, de 18 de febrero, que fija el Salario M\u00ednimo Interprofesional (SMI) para 2026 en 1.221 euros mensuales en 14 pagas, lo que supone un incremento del 3,1 % respecto al a\u00f1o anterior. La subida tiene efectos retroactivos desde el 1 de enero de 2026 […]<\/p>","protected":false},"author":2,"featured_media":121792,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-121790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/121790","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=121790"}],"version-history":[{"count":7,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/121790\/revisions"}],"predecessor-version":[{"id":121798,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/121790\/revisions\/121798"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/121792"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=121790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=121790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=121790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}