The extraordinary bonuses Article 31 of the Workers' Statute is understood to be a wage supplement for a period exceeding one month to which the worker is entitled. Thus, the rule states that workers are entitled to «two extraordinary bonuses per year».
It must be understood as a definition of minimums that can be developed in a collective agreement. Its origin lies in the granting of a financial assistance to employeesr so that in at certain points in time of the year has a higher income.
Here are some of the most common queries regarding extraordinary bonuses:
Article 31 itself states that one will be «on the occasion of Christmas festivities and the other in the month stipulated by collective agreement or by agreement between the employer and the legal representatives of the workers».
This legislation only recognises as bonus the one corresponding to Christmas, however, in line with the idea of help for times of increased expenditure, the custom of setting the other payment in June, before the start of the holidays, has become established.
No, the Statute fixes the legal minimum at two, referring to the collective agreement for this minimum to be improved and for additional extraordinary payments to be established.
The law itself recognises the possibility of bonuses being prorated across the twelve monthly payslips, so that you can enjoy that extra money throughout the year. For this apportionment to be possible, the courts require an express agreement between the parties.
In some companies, a third pay period has been established in March called Benefit Pay and was paid regardless of the company's financial results, becoming an established right for the workers.
The law does not set the amount of the extraordinary bonuses, so only the collective agreement can specify the amount of both extraordinary payments. Having freedom to equate them to the salary earned in a month, or by directly setting a specific amount.
There is a limit regarding the minimum amount, and that is if the worker earns the SMI (Interprofessional Minimum Wage), the amount of extraordinary bonuses cannot be less than this figure, which for the year 2021 is set at €950/14 payments; €1108.33/12 payments and €13,300/annual.
The extra payments are subject to the usual Income Tax withholding., as they count towards the professionals' annual income, but still have no deduction for Social Security contributions. For the calculation of monthly contributions, it is assumed that everyone has their extra payments prorated over 12 months.
And the deductions for common contingencies, unemployment, and vocational training are made with the 12 monthly payslips.
Yes, from the very day the employment contract began, this right for the employee and obligation for the employer are generated.
The extra payments are a Remuneration for work performed. and its amount is calculated based on the time worked during the year. Therefore, for each day worked, the remuneration relating to that specific day is accrued for the monthly payslip, as well as the proportional part of the corresponding bonus, regardless of the payment date thereof.
Only if the amount of the extraordinary bonuses is linked to the amount of a monthly payment The calculation will need to be done to establish the amount, prorating the monthly salary by the days accrued.
The situations of temporary incapacity, maternity leave or paternity, The situations of risk during pregnancy and risk during breastfeeding together with the exercise of the right to strike are situations that leave the contract in abeyance because neither the worker has the obligation to work, nor the employer to pay for the work.
Therefore, it is normal for extraordinary payments to be reduced in proportion to the days the employee has remained in that situation.
Employees' appreciation of measures that facilitate their savings, as well as any type of social benefit, will contribute to increasing employee motivation and will facilitate work-life balance.
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