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Spain Panel Proposes 2026 Minimum-Wage Rise of €37–€56, Setting Up IRPF Decision

Forthcoming talks will hinge on whether the minimum wage is subject to personal income tax.

Overview

  • The expert committee outlined two scenarios for the SMI: a 3.1% rise if exempt from IRPF and a 4.7% rise if taxed.
  • In euro terms, the proposals would lift the SMI to €1,221 or €1,240 per month on 14 payments, up from the current €1,184.
  • The Labor Ministry will convene social dialogue as employers press for a 1.5% increase and unions push for about 7.5%.
  • A dispute over limiting the absorption of wage supplements could trigger a legal fight, according to positions set out by unions and the employers’ confederation.
  • Basque workers stand to gain most in net pay because a recent regional reform exempts incomes under €20,000 from IRPF, eliminating withholdings on the SMI.