Can you provide a sample payslip for Spain?

Question 

Where can I find a sample payslip for Spain? Can you provide one?

Answer

Please see the sample payslip below:
Spain_payslip_sample.png

The payslip is divided into three distinct areas:

  1. Header
  2. Body showing earnings and deductions.
  3. Footer showing the definition of the base rate, from which the Social Security and Income Tax is calculated based on the collective bargaining agreement.

 

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 ID (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 identification 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

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: 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

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.