{"id":33265,"date":"2026-02-25T20:10:44","date_gmt":"2026-02-25T19:10:44","guid":{"rendered":"https:\/\/www.cinc.com\/?p=33265"},"modified":"2026-02-25T20:14:37","modified_gmt":"2026-02-25T19:14:37","slug":"el-govern-fixa-un-nou-smi-per-al-2026-que-saplica-amb-efectes-a-1-de-gener","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/el-govern-fixa-un-nou-smi-per-al-2026-que-saplica-amb-efectes-a-1-de-gener\/","title":{"rendered":"El Govern fixa un nou SMI per al 2026 que s\u2019aplica amb efectes a 1 de gener"},"content":{"rendered":"\n<p>El Reial Decret 126\/2026, de 18 de febrer, aprovat pel Govern i publicat oficialment el 19 de febrer de 2026, estableix el salari m\u00ednim interprofessional (SMI) per al 2026. Les noves quanties suposen un increment del 3,1% respecte del 2025 i s\u2019han d\u2019abonar amb efectes retroactius des de l\u20191 de gener de 2026.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-99762d79\"><h3 class=\"uagb-heading-text\">Quina \u00e9s la quantia exacta de l\u2019SMI 2026 i a quina jornada fa refer\u00e8ncia?<\/h3><\/div>\n\n\n\n<p>L\u2019SMI queda fixat en 40,70 euros al dia o 1.221 euros al mes, segons si el salari est\u00e0 pactat per dies o per mesos, i s\u2019ent\u00e9n referit a la jornada legal completa. Si la jornada \u00e9s inferior, s\u2019ha de percebre a prorrata.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-e348e157\"><h3 class=\"uagb-heading-text\">L\u2019SMI inclou salaris en esp\u00e8cie o nom\u00e9s compta la retribuci\u00f3 en diners?<\/h3><\/div>\n\n\n\n<p>El Reial decret estableix que en el salari m\u00ednim nom\u00e9s es computa la retribuci\u00f3 en diners i que el salari en esp\u00e8cie no pot reduir en cap cas la quantia \u00edntegra en diners.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-fca65069\"><h3 class=\"uagb-heading-text\">Com opera la compensaci\u00f3 i absorci\u00f3 i quin \u00e9s el m\u00ednim anual que s\u2019utilitza com a refer\u00e8ncia?<\/h3><\/div>\n\n\n\n<p>La revisi\u00f3 de l\u2019SMI no altera autom\u00e0ticament els salaris que, en conjunt i en c\u00f2mput anual, ja siguin superiors al m\u00ednim. A efectes de comparaci\u00f3 anual, la norma fixa que la quantia de refer\u00e8ncia no pot ser inferior a 17.094 euros anuals.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-3961f98a\"><h3 class=\"uagb-heading-text\">Quin import s\u2019aplica als contractes temporals en una mateixa empresa?<\/h3><\/div>\n\n\n\n<p>Per a contractes de durada determinada que no superin 120 dies a la mateixa empresa, la quantia del salari professional no pot ser inferior a 57,82 euros per jornada legal.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-fc34fb24\"><h3 class=\"uagb-heading-text\">Quin \u00e9s el salari m\u00ednim per hora per al servei de la llar en r\u00e8gim extern?<\/h3><\/div>\n\n\n\n<p>Per a empleats i empleades de la llar que treballen per hores en r\u00e8gim extern, el salari m\u00ednim queda fixat en 9,55 euros per hora efectivament treballada.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quan entra en vigor la norma i qu\u00e8 implica per a les n\u00f2mines del 2026?<\/h3>\n\n\n\n<p>El Reial decret entra en vigor l\u2019endem\u00e0 de la publicaci\u00f3 oficial, per\u00f2 desplega efectes de l\u20191 de gener al 31 de desembre de 2026, de manera que les n\u00f2mines han d\u2019estar alineades amb les noves quanties des de l\u2019inici de l\u2019any.<\/p>\n\n\n\n<p>Si teniu dubtes sobre com aplicar el nou SMI a la vostra empresa o situaci\u00f3 laboral, podeu posar-vos en <a href=\"https:\/\/www.cinc.com\/ca\/contacte\/\">contacte <\/a>amb l\u2019<a href=\"https:\/\/www.cinc.com\/ca\/assessoria-dempreses\/assessoria-juridica\/\">Assessoria de CINC<\/a>, que us ajudar\u00e0 a revisar n\u00f2mines, contractes i criteris de compensaci\u00f3 d\u2019acord amb la normativa vigent.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Reial Decret 126\/2026, de 18 de febrer, aprovat pel Govern i publicat oficialment el 19 de febrer de 2026, estableix el salari m\u00ednim interprofessional (SMI) per al 2026. Les noves quanties suposen un increment del 3,1% respecte del 2025 i s\u2019han d\u2019abonar amb efectes retroactius des de l\u20191 de gener de 2026.<\/p>\n","protected":false},"author":493,"featured_media":33266,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-33265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/54389.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/54389.webp",600,338,false]},"uagb_author_info":{"display_name":"marti","author_link":"https:\/\/www.cinc.com\/ca\/author\/marti\/"},"uagb_comment_info":0,"uagb_excerpt":"El Reial Decret 126\/2026, de 18 de febrer, aprovat pel Govern i publicat oficialment el 19 de febrer de 2026, estableix el salari m\u00ednim interprofessional (SMI) per al 2026. Les noves quanties suposen un increment del 3,1% respecte del 2025 i s\u2019han d\u2019abonar amb efectes retroactius des de l\u20191 de gener de 2026.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/493"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=33265"}],"version-history":[{"count":3,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33265\/revisions"}],"predecessor-version":[{"id":33274,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33265\/revisions\/33274"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/33266"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=33265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=33265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=33265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}