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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