The Ministry of Labor, Employment and Social Security (“MTESS”) approved, through MTESS Resolution No. 780/2026 (the “Resolution”), the regulation of Article 259 of the Labor Code, establishing a special, summary and expedited procedure for the processing of complaints regarding the non-payment of the difference or supplement necessary to meet the applicable statutory minimum wage, in accordance with the annual salary readjustments.

The Resolution was issued on July 30, 2026 and entered into force on August 1, 2026. It applies to private sector employers subject to the Labor Code, both with respect to miscellaneous unspecified activities and those specific activities whose minimum wages are set by the MTESS.

The main aspects are as follows:

1. Commencement of the procedure

The procedure is initiated at the request of the affected worker or workers, by filing a complaint through the official channels made available by the MTESS.

The complaint must include the worker's personal data, the salary received, the months in question, the job position, and the available data of the employer. The lack of knowledge of all the employer's data shall not prevent the admission of the complaint, provided that, at a minimum, the employer's corporate name and address are indicated.

Upon receipt of the complaint, it shall be referred to the General Directorate of Inspection and Oversight (“DGIF”) within 24 hours. Within the following three business days, the DGIF shall issue a Digital Inspection Order and a Summary Proceedings Hearing and Document Request Order.

2. Notice and appearance

As a general rule, proceedings shall be notified to the employer via the officially registered email address. If an email address cannot be identified, the inspector shall attempt to obtain it through the data provided in the complaint and, exceptionally, may order an in-person inspection at the employer's premises. If the address cannot be identified either, the complaint shall be dismissed and archived.

The employer may appear:

• In person, by attending the scheduled hearing and physically submitting its defense and supporting documentation; or
• Digitally, by sending its defense and scanned documentation to the DGIF's institutional email address.

In-person appearance is the default option. To opt for the digital modality, the employer must expressly communicate this choice.

The hearing must be scheduled within five business days from the issuance of the orders. Where the complaint involves 10 or more workers, an exceptional extension of up to five business days may be granted. Under the digital modality, the deadline for submitting the defense and documentation is five business days from notification, extendable by an additional five business days in such cases.

3. Documentation and burden of proof

The employer must submit the documentation necessary to evidence the correct payment of the minimum wage, including:

• Salary payment receipts for the complaining workers;
• Employer-employee social security contribution payment records to the IPS for the last three months;
• Employment contracts;
• Bank deposit or transfer statements, where applicable; and
• Any supplementary documentation requested by the DGIF.

Documentary evidence must be submitted in a concentrated manner, in a single hearing or digital submission.

A particularly relevant aspect is that the Resolution places the burden of proof exclusively on the employer, who must demonstrate through the required documentation that the applicable statutory minimum wage was correctly paid.

4. Analysis and payment order

Upon receipt of the documentation, the inspector shall conduct the corresponding analysis and submit its report to the DGIF within the following five business days .

If the employer is found to be in compliance with the applicable statutory minimum wage, the file shall be archived.

Conversely, if a salary shortfall is identified, the DGIF shall issue a Payment and Settlement Order, specifying the affected workers, the months in arrears, and the amount of the corresponding supplement.

The employer shall be ordered to pay the difference within a period that shall not exceed three business days, and must submit documentation evidencing payment. The MTESS may subsequently verify with the complaining workers whether payment was effectively made.

5. Non-compliance and sanctioning procedure

The violation may be deemed established when the employer:

• Fails to submit the required documentation;
• Fails to evidence payment of the supplement following the payment order; or
• Fails to pay the salary difference within the granted period.

Once the documentary submission stage has expired, the inspector shall prepare the Violation Report, which shall be referred to the DGIF and subsequently to the Highest Authority of the MTESS.

The Highest Authority shall issue the Final Resolution, determining whether a violation occurred and, if applicable, imposing the corresponding sanction. If the violation is not established or procedural defects are found that invalidate the proceedings, the case may be archived.

6. Fines and payment obligation

When non-compliance is established, the conduct shall be classified as a violation of Article 259 of the Labor Code, and a fine of 30 minimum daily wages per affected worker shall be imposed.

In the event of recidivism, the fine may be doubled.

The imposition of the fine does not replace or extinguish the obligation to pay the outstanding wage supplement; therefore, the employer must comply with both obligations. If the fine becomes final and is not paid, the proceedings may be referred for the commencement of the corresponding enforcement action.

7. Appeal and other proceedings

An appeal may be filed against the Final Resolution within three business days following its notification. If filed in due time and form, it shall be referred to the Labor Court of Appeals.

Where a complaint includes other alleged labor violations, these shall be referred to the corresponding administrative procedure, without affecting the continuity of the special procedure regarding the minimum wage.

Likewise, the application of this procedure does not limit the DGIF's authority to conduct ordinary inspections and oversight actions when circumstances so warrant.

8. Implications for employers

The Resolution establishes a specific and expedited mechanism to monitor compliance with the minimum wage, with particularly short deadlines for the employer to submit its defense, provide documentation, and, if applicable, pay any identified shortfalls.

In this context, it is particularly important for employers to be in compliance with the current statutory minimum wage amounts and to maintain properly backed-up and readily available salary, employment, and social security contribution records for their workers, in order to timely evidence the correct payment of wages in the event of a request by the MTESS.

This content is for general informational purposes only and should not be construed as specific legal advice. Should you require specific guidance, please do not hesitate to contact us. Si precisa asesoramiento específico no dude en contactarnos.