What are the components of a payslip in Spain?

Article author
Mika Komatsuzaki
  • Updated

In Spain, you can find the following items on your payslip:

  • Empresa (Company): The legal name of the company, its fiscal address, the CIF and the contribution account (social security number).
  • Trabajador (Employee): Full name of the employee, their ID, social security affiliation number, professional category or group, contribution group, date of seniority or entry to the company and contract code.
  • Periodo (Settlement period): This refers to the month worked, including the start date, the end date and the total number of days worked for this period.
  • Devengo (Earnings): This includes the salary the employee has generated during the month worked, and to which no deduction has yet been applied. The total Devengo contains the following:
    • Salario Base (Base salary): The amount that the employee receives for the days worked.
    • Plus Convenio (Salary supplements): This is established by agreement and the amount varies depending on the employee's professional group.
    • Mejora Absorbible (Voluntary improvements): Extra amount to be included between the agreed salary of the employee and the base salary and plus the agreement.
    • Paga Extra Prorrateada (Extra payments): Prorated pay (13th and 14th) on the monthly salary and received gradually every month. 
  • Deduccion (Deductions): The total amounts that are to be deducted from gross earnings and that will result in the employee’s Liquido percibir (net salary). 
    • Social Security contributions (3 SS taxes): These deductions are divided into common contingencies, unemployment, professional training.
    • Retencion IRPF(IRPF income tax): This amount is calculated according to the income of the employee.

Sample Payslip (Spain)


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