In today's article - Wage supplements: types and examples - we will try to clarify in as simple and clarifying a way as possible what are salary supplements and what types of allowances we are allowed by law to include in our employees' pay slips. If you have no previous knowledge of payroll, don't worry, because as we explain the more technical terms, we will add everyday examples that will help you understand the subject perfectly. Shall we get started?
Do you have a payslip handy? Take it and look at the concepts that appear in its central part. One of the rows will contain the call wage base (which would be the pure and simple salary). The amount in euros that appears in this wage base will be the economic amount that the worker will receive, an amount that is fixed by collective agreement or by the Workers' Statute and that depends on the professional level of the worker, their seniority in the company, the number of hours worked during the month, etc.
If you look closely, you will see that the total remuneration The worker receives does not form part of a single block, but rather is is distributed in several lines or sections, one of them corresponds to a remuneration that is added to the basic salary, known as “salary supplements”.
In the payroll, there are other lines broken down as follows salary supplements, types extra remuneration which, added to the basic salary, constitute the monthly remuneration total that the employee will receive after the corresponding deductions are applied.
Click here if you want to read the definition given in the Workers“ Statute on the concept of ”salary supplements". It appears in Article 26 of the ET.
Wage supplements are part of almost every employee's salary, a salary that, as we have seen, includes the agreed monthly remuneration and, also, one or more types of salary supplements which complete the economic agreement that the company and the employee signed at the time of formalising the employment contract.
There is not only one model, but there are also different types of salary supplements, which are set by law, either by the Workers' Statute or ET, or by the collective bargaining agreement of the professional sector to which the employee receiving the salary belongs.
In Spain, the different types of salary complements provided for in the ET would be as follows:
You know perfectly well several examples of these types of allowances: the antiquity knowledge of foreign languages that will improve the employee's performance in his or her position, and productivity and work performance, etc.
Not all jobs are the same in terms of complexity, need for special shifts, etc. Thus, to reward the worker for the extra effort The work involved in carrying out this particular job has led to the creation of certain salary supplements, for example, the nocturnality, The work with toxic or harmful substances the health supplement that provides an incentive for employees to come to work during the hours of work, and public holidays, etc.
Companies that want to have their happy workers and thus improve their productivity, they usually allocate their staff various wage supplements that reward good economic performance obtained between all of them. Thus, then the payroll, we find several examples of such wage supplements, such as periodic financial benefits, wage supplements in the form of company shares or stocks, etc.
It is interesting to remember that there are certain economic amounts that the worker receives and that are not considered as salary supplements. We are talking, for example, about the indemnities or payments made from the cashier's office to settle the accounts of invoices paid in advance by the employee during the working day (meals or lunches in the workplace, etc.). restaurants, petrol, etc.).
What are allowances, and of the most frequently used types, are those used for payment in kind, (a) in the case of payrolls of employees who have been paid in the form of non-monetary remuneration agreed with your company to benefit from a flexible remuneration.
