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The National Council of Labor and Wages, composed of representatives from the National Government, employers, and workers, agreed to set the Unified Basic Salary (UBS) for the year 2026 at USD 482, which will be applicable from January 1, 2026.
The new UBS represents an increase of USD 12 compared to the current salary in 2025 (USD 470), equivalent to a 2.55% increase.
The increase in the UBS has a direct impact on the calculation of, among others, the following items:
1. Contributions and benefits of the Ecuadorian Social Security Institute (IESS);
2. Labor benefits, such as bonuses, reserve funds, and vacations; and
3. Various concepts provided in the Ecuadorian legal system whose amounts are determined based on the UBS, such as fines, penalties, certain calculations applicable in tax matters, etc.
For more information or labor advice, you can contact Tobar ZVS at laboral@tzvs.ec.
© TobarZVS
This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.