The 2026 labor law updates have already begun to shape the year with clarity and impact.
After months of dialogue, the Government has officially published the new Salario Mínimo Interprofesional (SMI) for 2026, while also reinforcing the approach to working time registration and advancing the implementation of the European pay transparency framework.
If you manage teams, lead a Human Resources department, or run a company, understanding these changes is not optional: it allows you to anticipate actions, avoid penalties, and strengthen your compliance model.
Working Time Register: More Demanding, More Traceable
Working time registration continues to be one of the most closely monitored areas by the Inspección de Trabajo.
Article 34.9 of the Estatuto de los Trabajadores establishes the obligation to record the daily start and end of working time:
“The company shall guarantee the daily working time register, which must include the specific start and end time of each employee’s working day, without prejudice to the flexible working time arrangements established in this article.”
🎧 Learn more about Digital Disconnection and Working Time Registration in our podcast:
What is expected in 2026?
When assessing a working time recording system, the Inspección requires:
- Personal, immediate records that cannot be unilaterally modified.
- The ability to export information.
- Secure remote access for employees.
- Delivery of a summary together with each payroll.
- Recording of breaks, overtime, and remote work.
- Access for employee representatives where applicable.
Penalties for non-compliance may range from €751 to €7,500 depending on severity and recurrence. However, the real risk arises in litigation where the record cannot be properly defended from a documentary standpoint.
Official SMI Increase for 2026: Already Published in the BOE
One of the most relevant 2026 labor updates is now official: the Salario Mínimo Interprofesional (SMI) has been set at €1,221 gross per month in 14 payments, with retroactive effect from January 1, 2026, and exempt from IRPF taxation.
This represents a 3.1% increase compared to the 2025 SMI — which stood at €1,184 in 14 payments — and amounts to €17,094 gross annually for full-time work.
What does this mean in practice?
Because the increase applies retroactively from January 1, 2026, companies must:
- Update payroll for employees earning the SMI.
- Pay back pay if salaries were lower during January and February.
- Adjust Social Security contributions and assess potential tax impacts according to labor and Seguridad Social regulations.
Additionally, the regulation establishes that payments in kind may not effectively reduce this minimum threshold.
Although employer associations did not join the agreement in several cases, the measure has been endorsed by the Consejo de Ministros and is expected to benefit approximately 2.5 million workers in Spain.
Pay Transparency: A Turning Point from June 2026
Among the major 2026 labor updates is also the entry into force of Directive (EU) 2023/970 on pay transparency, which will apply from June 7, 2026.
Spain already had regulations on pay equality, such as:
- Article 28 of the Estatuto de los Trabajadores.
- The Registro retributivo.
- RD 901/2020 on equality plans.
However, the new Directive raises the level of compliance and expands both rights and obligations.
Key elements of pay transparency
- Job offers: must include an indicative salary range.
- Individual right to information: any employee may request information about their remuneration and the average/median pay of comparable positions.
- End of mandatory salary confidentiality clauses.
- Gender pay gap above 5%: obligation to carry out a justification study and, if necessary, implement a corrective plan.
- Reversal of the burden of proof in discrimination litigation cases.
Implementation will be gradual depending on company size, with stricter requirements for larger organizations from 2027 onwards.
Penalties for non-compliance may be significant, particularly in cases of deliberate discrimination.
GM Integra: Strategic Support for the 2026 Labor Updates
The 2026 labor updates do not have to be a source of stress, but they do require attention and planning.
At GM Integra, we work to ensure that your company not only complies with regulations but does so with maximum legal certainty and foresight.
Adapting to regulatory changes is a challenge. Doing so with strategy and proper guidance is a competitive advantage.