The latest model payslip: what elements should it contain?

All employees have the right to receive from the employer a payroll template that clearly and simply sets out the different types of concepts linked to their remuneration as a guarantee so that the professional can confirm the correctness of the document or, if this is not the case, make the appropriate claims.

This is stated in the Article 29 of the Workers' Statute, which stipulates the following: “Wage documentation shall be carried out through the delivery to the worker of an individual receipt justifying the payment thereof. The wage receipt shall conform to the model approved by the Ministry of Employment and Social Security, unless by collective agreement or, failing this, by agreement between the company and the workers” representatives, another model is established that contains with due clarity and separation the worker's different payments, as well as the legally applicable deductions".”.

However, this official payroll model has recently been amended by the Order of 27 December 1994 in order to make the document more transparent and to include, together with the amount received by the employee, the employee's cost to the company.

How is the wage bill shaped by these new rules? What elements must be included in the payroll form?

Identification data

The header of the official payroll model is composed of the company and employee identification data. In particular, it is essential to note the following aspects:

• Company:
  • Namewhether natural person, legal entity or community of property.
  • Addressrefers to the place where the place of work where the employee provides his or her services is located.
  • C.I.F.: this is the company's Tax Identification Code - consisting of a letter followed by 8 digits - or the Tax Identification Number (N.I.F.) if the employer is a natural person (consisting of eight numbers and one letter).
  • Social Security Contribution Account Code (C.C.C.): this is an eleven-digit numerical code assigned by the Social Security to the company responsible for the payment of contributions.
• Worker:
  • Name and surname of employee.
  • N.I.F.: the National Identity Card plus one letter.
  • Social Security Affiliation Number (N.A.F.)is the number assigned to the worker by the General Treasury of the Social Security.
  • Employee's contribution group and professional categoryThe occupational classification of the worker must be indicated by one of the eleven existing contribution groups and the corresponding category.

Information on the contractual relationship

In addition, the payroll form must include the date of commencement of employment, The employee's length of service in the company is accredited.

It is also essential to mark the payroll period. That is to say, from which date and until which day the payment refers to, specifying the calendar days included in that range.

Remuneration content of the payroll model

After the identifying information of the parties and the contractual relationship (in this article we detail how a contract staff and where to download it), the payslip form must break down the Remuneration data itself, distinguishing between:

• Accruals and Depositsis the gross salary received by the employee, i.e. the sum of the following items that will give the total earned by the employee:
  • • Salary payments: amounts paid for the professional's actual work.
      • Basic salary: this is the salary without bonus or seniority increases and without tax deductions.
      • Salary bonuses: whether personal, job-related, based on the company's situation or results.
      • Overtime
      • Additional hours (for part-time contracts)
      • Extraordinary bonuses
      • Wages in kind
    • Non-wage payments: amounts intended to compensate or indemnify the worker in respect of expenses or needs you have from work.
      • Compensation or allowances
      • Social Security benefits and allowances
      • Compensation for transfers, suspensions or dismissals
      • Other non-wage benefits
• Deductions: includes all those contributions or amounts that are deducted from the employee's remuneration and that give rise to the net salary.
  • • Social Security:
      • Common contingencies
      • Unemployment
      • Vocational training
      • Overtime
    • Personal income tax
    • Advances
    • Value of products received in kind
    • Other deductions

Once the deductible total has been subtracted from the accrued total, the net remuneration that the worker will receive is obtained. All of the above, dated, stamped and signed of employer and employee.

What's new in the payroll model

Up to this point, the new regulation maintains the same parameters in terms of the official payroll model. However, the Ministerial Order introduces the requirement to also include in the document the amounts relating to what the employer pays to social security for each employee.

Thus, specifically, the payroll form must also determine the Social Security contribution bases and items for joint collection and the base subject to personal income tax withholding and company contribution”, specifying the following aspects:

• Common contingencies, The amount of the monthly remuneration and the pro rata amount of the special payments.
• Occupational contingencies and items of joint recoveryunemployment benefits, vocational training and Fogasa.
• Additional contribution for overtime.
• Base subject to personal income tax withholding.