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 (Accruals): 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): The amount that the employee can be offered to get paid in flexible compensation or in kind. The amounts allocated to this must appear on the payslip. The salary in kind cannot exceed 30% of the gross salary.
    • 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 accruals and that will result in the employee’s Liquido percibir (net salary):
    • Contingencias Comunes (Social Security contributions): 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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