The Spanish Government has delayed a major change to minimum wage rules until 2027. The measure focuses on salary supplements and how companies calculate the Minimum Interprofessional Wage, or SMI.

The SMI reform in Spain aims to protect additional payments that workers receive on top of their basic salary. The Labour Ministry wants workers to keep these supplements when the minimum wage rises.

However, the government will not introduce the planned change in 2026. Instead, officials will address the issue during the next SMI negotiations for 2027.

What Does the SMI Reform in Spain Change?

Current rules allow companies to count some salary supplements when they calculate whether an employee reaches the legal minimum wage.

The Labour Ministry wants to change this system. Under the proposed reform, several supplements would receive greater protection.

These payments can relate to night work, seniority, shift work, training or hazardous working conditions. Therefore, workers could receive the higher minimum wage without losing important additional payments.

The change could have a direct impact on many employees. It could also increase labour costs for some companies.

Spain Sets the 2026 Minimum Wage at €1,221

Spain raised the SMI for 2026 to €1,221 gross per month in 14 payments. The Labour Ministry reached the agreement with trade unions CCOO and UGT.

Business organizations opposed the agreement. They have also raised concerns about changes to salary compensation rules.

Meanwhile, unions continue to support stronger protection for workers. They argue that a higher SMI should create a real increase in income.

Government Turns Its Attention to the 2027 SMI

The government now plans to discuss the issue as part of the 2027 minimum wage debate. Negotiations should begin during the final months of 2026.

Inflation will also play an important role. Rising prices can reduce purchasing power. As a result, the government will consider inflation when discussing the next SMI increase.

The Labour Ministry continues to support further wage growth. At the same time, officials must negotiate with unions and employers.

Salary Supplements Remain a Key Issue

The SMI reform in Spain remains important for workers who receive extra payments. These supplements often reflect specific duties or working conditions.

For example, employees may receive extra money for night shifts or dangerous work. Others may receive payments based on seniority or professional training.

The proposed rules aim to protect those payments. They also seek to make minimum wage increases more effective for employees.

For now, the existing system will continue. The government will return to the salary supplement issue during the 2027 SMI negotiations.