This data refers to the relationship between the employer and the employee in Spain, and is the minimum data that must appear on the payslip. It includes company and employee data.
Accruals refer to income. Both of a salary nature and non-wage nature.
Wage accruals in Spain are the amounts that it has to be paid to the employee as remuneration for his work, while non-wage accruals are those goods and services received from the company but which are not taxed as salary or restaurant vouchers.
The most common are as follows:
This is the minimum salary established in our collective agreement or in the employment contract.
This remuneration is fixed according to circumstances related to each employee: responsibilities, knowledge, languages, work performed, results for the benefit of the company, etc.
This item corresponds to the hours worked in excess of our working hours, regardless of whether they are voluntary or obligatory.
In Spain we have a minimum of 14 payments, divided into 12 monthly payments + two obligatory extra payments: one for Christmas and one for summer. The two extra payments can also be prorated in 12 payments (one each month).
Although it is difficult to monetize, it is the remuneration that the worker receives in goods or services and which forms part of his salary (it is taxed). It is completely optional on the part of the employee, who is not obliged to receive this type of benefit for his work unless it is reflected in the employee’s collective bargaining agreement.
In general, these payments are taxed.
Non-wage payments differ from wage payments in that they are not subject to personal income tax deductions and do not pay social security contributions. For example:
– Indemnifications or allowances. These are expenses that the worker has had to advance for the performance of a job.
Once the gross salary (sum of salary and non-wage payments) has been calculated, deductions must be subtracted, which are the worker’s contributions to Social Security (Contribution to common contingencies 4.70%, Unemployment 1.55% or 1.60% if the worker has a temporary contract, Training contribution 0.10%, Additional contribution for overtime 2%.
It is the advance that corresponds to contribute in the following year’s Income Tax Return. The IRPF withholding percentage is variable. In order to apply the corresponding rate, it is necessary to know the personal and family situation of the employee (it is reported with form 145) and the type of contract. The minimum to be withheld is 2% for temporary contracts.
Contribution for common contingencies: 23.60%. These contributions are intended to cover temporary or permanent incapacity due to common illness, maternity, paternity, retirement and non-occupational accidents.
Unemployment: This is the amount paid to cover unemployment. The employer pays a contribution of 5.50% (indefinite-term contracts, part-time indefinite-term contracts and permanent discontinuous contracts…), and 6.70% in temporary contracts for the company (full or part-time fixed-term contracts).
Professional training: The company pays a 0.60% contribution.
Wage Guarantee Fund (FOGASA): 0.20%. This is a collection intended to guarantee part of the wages and indemnities in the event of insolvency, insolvency proceedings or bankruptcy of the company.
Contribution for occupational accidents and diseases: The percentage depends on the contribution tables for each activity and can range from 1.50% for personnel working exclusively in offices, 1.85% in retail trade, 3.60% in cleaning and security activities, and 6.70% in high-risk activities like construction.
Additional contribution for overtime: overtime work due to force majeure is subject to a 12% contribution payable by the company.
The amount that the employee will receive as salary is shown in the net salary section. It is the action of subtracting the accruals minus the deductions, to obtain the salary.
The payroll is completed with a section for the place of issue, signature and stamp of the company and the employee. The payroll certifies the payment of salary, therefore, it must be signed by both parties. The signature of the worker is not necessary, if the payment is made through the deposit of the salary through a bank account.
This is the part of the payroll in which the employer must indicate the total amount of his Social Security contribution.
With respect to the maximum bases for 2022, they are set at €4,139.40 per month or €137.98 per day and in no case may they be less than €1,166.70 per month.
The extra payments do not pay contributions, but they have the IRPF withholding. In reality, it does not mean that they do not pay contributions, but that they have already been paying contributions for them every month in the case that they are prorated monthly, this is the reason why the amount does not appear in the P.P EXTRA contribution box.
In the case that these are not prorated, they contribute and the amount would appear in the box for these contributions.