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 to hand? Pick it up and look at the concepts in its central section. One of the rows will contain the call wage base This is what the bare salary would be. The amount in euros that appears on that salary base will be the economic sum that the worker will receive, an amount that is fixed by collective agreement or by the Workers' Statute and which depends on the worker's professional level, their length of service in the company, the number of hours worked during the month, etc.
If you look closely, you'll 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 remuneration that is added to the basic salary, which is what is called “salary supplements”.
On the payslip, there are other broken-down lines called salary supplements, types of additional remuneration which, added to the basic salary, make up the monthly remuneration The total the employee will receive after the relevant deductions are applied.
Click here if you want to read the definition given by the Workers“ Statute on the concept of ”salary supplements". It appears in Article 26 of the ET.
Salary supplements are part of the payslip for almost any employee, a salary that, as we have seen, includes the agreed monthly remuneration and also, one or more types of salary supplements that complete the economic agreement that the company and the employee signed at the time of formalising the employment contract.
It's not just one model, but within salary supplements, there are different types that are fixed by law., whether by the Workers' Statute or ET, or by the collective agreement of the professional sector to which the employee receiving their salary belongs.
In Spain, the various types of salary supplements provided for by the Workers' Statute would be the following:
You know perfectly well several examples of these types of allowances: 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, the 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 holidays, etc.
Companies that want to have their happy workers and, in this way, improve their productivity, they usually assign various salary supplements to their staff that reward good economic results obtained among all. Thus, eWe find several examples of these salary supplements on the payslip, such as periodic economic benefits, salary supplements in the form of company shares or stock, etc.
It's interesting to remember that there are certain sums of money that a 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 indeed employee benefits, and among the most frequently used, are those used for payment in kind., non-monetary remuneration, in the case of employee payslips that have agreed with your company to benefit from a Flexible remuneration.
