UNDERSTANDING YOUR PAYSLIP (information from "Strong Abogados")
So, you
succeeded in getting paid work. Congratulations, you’ve got money in the
bank, but is it the correct amount. You look at your payslip and eventhough
you thought your Spanish was OK, you don’t understand a thing. This info,
from “Strong Abogados” will help you. If it helps you understand,
you can downlaoad
sample payslip in PDF format.:
HEADER: This identifies the employing
company and the employer.
| Empresa: | the name of the employing company |
| Domicilio:
|
the
address of the employing company |
| CIF: |
the tax (VAT) number of the employing company |
| Codigo
de cuenta de cotización de la Seguridad Social: . |
the Social Security registration number of the employing company |
| Trabajador: | the full name of the employee |
| NIF: | the tax identity number of the employee (this is called NIE for non Spanish nationals) |
| Número
Libro de Matricula: |
this is the number assigned to the employee in the company employee register, all companies must maintain an employee register. |
| Número
de afiliación a la Seguridad Social: |
the Social Security registration number of the employee. |
| Categoría
o grupo profesional: |
this definition comes from set categories or groups for employees and defines the category of minimum wages according to the collective bargaining agreement. |
| Grupo
de cotización: |
this comes from eleven groups within the professional category for the employee and defines the minimum wage according to the collective bargaining agreement. |
| Fecha de antigüedad: | start date of the employee |
BODY (shows earnings and deductions)
| Periodo
de liquidacion: |
the period to which the salary refers, months are natural calendar months |
| Total
dias: |
number of days in the calendar month |
| I.
DEVENGOS: |
INCOME |
| 1.
Percepciones salariales: |
Salary makeup |
| •
Salario base: |
the fixed basic salary |
| • Horas extraordinarias: | payment for additional hours worked |
| • Gratificaciones extraordinarias: | extraordinary bonus (this is very often used for the summer and Christmas "14 month" payment. |
| •
Salario en especie: . |
special
salary payments, used for lodging, supplies etc. |
| • Complementos salariales: | this is for any additional payments to the salary not covered by the categories above |
| 2.
Percepciones no salariales: : |
Payments made not subject to Social Security payments |
| •
Indemnizaciones o suplidos: |
payment for expenses such as travel, meals etc. |
| •
Prestaciones e indemnizaciones o despidos: |
benefits or payments from the Social Security |
| •
Indemnizaciones por traslado, suspensiones o despidos: |
payment for redundancy, relocation or suspensión |
| • Otras percepciones no salariales: | other non-salary payments |
| A.
TOTAL DEVENGADO: |
TOTAL INCOME |
| II:
DEDUCCIONES: |
DEDUCTIONS |
| 1.
Aportación del trabajador a las cotizaciones a la Seguridad Social
y Conceptos de recaudación conjunta: |
Employee contributions to Social Security and combined collectives. |
| •
Contingencias comunes: |
Common contingencies |
| •
Desempleo: |
Unemployment |
| • Formación profesional: | Vocational training |
| •
Horas extraordinarias: |
Additional hours |
| •
Fuerza mayor o estructurales: |
"Act of God" or structural |
| • No estructurales: | Not structural |
| • TOTAL APORTACIONES: | TOTAL CONTRIBUTIONS |
| 2. Impuesto sobre la renta de las personas físicas (IRPF) | Personal income tax |
| 3. Anticipos: | Advances |
| 4. Valor de los productos recibidos en especie: | Value of goods received |
| 5. Otras deducciones: | Other deductions |
| B. TOTAL A DEDUCIR: | TOTAL DEDUCTIONS |
| LIQUIDO TOTAL A PERCIBIR (A-B): | Amount to be paid to the employee |
| Firma y sello de la Empresa: | Signature and stamp of the employer with the date of payment |
| RECIBI: | Signature of the employee to confirm receipt of the salary. |
FOOTER : Shows the definition of the base rate on which the Social Security and Income Tax is calculated, based on the collective bargaining agreement.
| Determinacion de las bases de cotizacion a la Seguridad Social y conceptos de recaudacion conjunta y de la base sujeta a retencion de IRPF | The determination of the base salary used to calculate Social Security and income tax. |
| 1. Base de cotización por contingencias comunes: | This is the base salary used for the calculations. |
| Remuneración mensual: | Monthly salary |
| Prorrata pagas extraordinario: | Extraordinary payments. |
| 2. Base de cotización por contingencias profesionales (A.T. y E.P.) y conceptos de recaudación conjunta (Desempleo, Formación Profesional, Fondo Garantia Salarial): | Base rate calculation for professional contingencies such as unemployment, salary guarantee, accidents at work and illness. This rate is determined from the Government collective agreement for the profession relating to the employee and the Social Security. |
| 3. Base de cotización adicional por horas extraordinarias: | Base rate calculation for additional hours worked. |
| 4. Base sujeta a retencion del IRPF: | The base rate at which income tax is calculated. |
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