{"id":27575,"date":"2021-07-12T12:56:11","date_gmt":"2021-07-12T10:56:11","guid":{"rendered":"https:\/\/www.edenred.es\/blog\/?p=27575"},"modified":"2025-02-07T12:50:33","modified_gmt":"2025-02-07T11:50:33","slug":"gratificaciones-extraordinarias","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/gratificaciones-extraordinarias\/","title":{"rendered":"Extraordinary bonuses"},"content":{"rendered":"<p>The<strong> extraordinary bonuses<\/strong> Article 31 of the Workers' Statute is understood to be a <strong>wage supplement for a period exceeding one month to which the worker is entitled.<\/strong> Thus, the rule states that workers are entitled to \u00abtwo extraordinary bonuses per year\u00bb.<\/p>\n\n\n\n<p>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 <strong>financial assistance to employees<\/strong>r so that in <strong>at certain points in time<\/strong> of the year has a higher income.<\/p>\n\n\n\n<p>Here are some of the most common queries regarding extraordinary bonuses:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cuando-se-abonan-las-gratificaciones-extraordinarias\">When are special bonuses paid?<\/h2>\n\n\n\n<p>Article 31 itself indicates that one of them will be \u00abon the occasion of the Christmas holidays and the other in the month to be fixed by collective agreement or by agreement between the employer and the legal representatives of the workers\u00bb. <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><a href=\"https:\/\/www.edenred.es\/en\/ticket-restaurant\/\"><img decoding=\"async\" src=\"https:\/\/www.edenred.es\/wp-content\/uploads\/2020\/09\/7c42037b-40c1-4c64-9a0e-199c146ea085-1.png\" alt=\"\"\/><\/a><\/figure><\/div>\n\n\n\n<p>This legislation only lists as <strong>bonus<\/strong> However, in line with this idea of help for times of higher expenses, it has become customary to fix the other payment in June, before the start of the holidays.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-siempre-son-dos-pagas-extras\">Is it always two extra payments?<\/h2>\n\n\n\n<p>No, the Statute fixes the legal minimum at two, referring to the collective agreement so that this minimum can be improved and more extra payments can be established. <\/p>\n\n\n\n<p>The law itself recognises the <strong>possibility for bonuses to be prorated over the twelve monthly pay slips<\/strong>, The courts require an express agreement between the parties in order for this to happen. The courts require an express agreement between the parties for such an apportionment to take place.<\/p>\n\n\n\n<p>In some companies, a third pay period has been established in March called <strong>Benefit Pay<\/strong> and was paid regardless of the company's economic performance, consolidating it as an acquired right for workers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cual-es-el-importe-de-las-gratificaciones-extraordinarias\">What is the amount of the extraordinary bonuses?<\/h2>\n\n\n\n<p>The law does not stipulate the amount of the special bonuses, so only the collective agreement can determine the amount of the two special payments. See<strong> freedom to equate them to the salary received in a monthly payment, or by fixing a specific amount directly<\/strong>.<\/p>\n\n\n\n<p>There is a limit to the minimum amount, which is that if the worker receives the SMI (Minimum Interprofessional Wage), the amount of the extraordinary bonuses cannot be less than this amount, which for 2021 is set at 950\u20ac\/14 payments; 1108.33\u20ac\/12 payments and 13,300\u20ac\/year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sobre-el-calculo-del-importe-de-las-gratificaciones-extraordinarias\">On the calculation of the amount of special bonuses<\/h2>\n\n\n\n<p><strong>Extra payments are subject to the usual personal income tax withholding.<\/strong>, The monthly contributions are not deductible, as they count as annual income for professionals, but there is no deduction for social security contributions. For the calculation of the monthly contributions, it is considered that everyone has the extra payments prorated over 12 months. <\/p>\n\n\n\n<p>Deductions for common contingencies, unemployment and vocational training are made from the 12 monthly pay slips.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-tengo-derecho-a-las-gratificaciones-extraordinarias-si-empece-a-trabajar-en-febrero\">Am I entitled to special bonuses if I started working in February?<\/h2>\n\n\n\n<p>Yes, from the very day the employment contract started, this right for the employee and obligation for the employer are being generated.<\/p>\n\n\n\n<p>The extra payments are a <strong>consideration for work performed<\/strong>. And its amount is calculated <strong>according to the time worked during the year<\/strong>. Therefore, for each day of work, the compensation for that particular day is due for the monthly payroll and also the proportional part of the corresponding pay, irrespective of the date on which it is paid.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-si-cambian-las-condiciones-economicas-durante-el-ano-como-se-calcula-la-paga-extra-correspondiente\">If the economic conditions change during the year, how is the corresponding bonus calculated?<\/h2>\n\n\n\n<p><strong>Only if the amount of the extraordinary bonuses is associated with the amount of a monthly payment. <\/strong>a calculation must be made to establish the amount, prorating the monthly salary by the number of days accrued.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-supuestos-de-suspension-de-devengo-de-las-pagas-extra\">Cases of suspension of the accrual of bonus payments<\/h2>\n\n\n\n<p>The situations of <strong>temporary incapacity<\/strong>, <strong>maternity leave<\/strong> o <strong>paternity<\/strong>, 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 <strong>neither the employee is obliged to work, nor the employer is obliged to pay for the work.<\/strong>. <\/p>\n\n\n\n<p>Therefore, it is normal that the amount of extra pay is reduced in proportion to the number of days the employee has been in this situation.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"h-otras-formas-de-ayudar-y-fidelizar-empleados\">Other ways to support and retain employees<\/h1>\n\n\n\n<p>Employees' appreciation of measures that facilitate their savings, as well as any kind of social benefits, will help to increase employee motivation and facilitate the reconciliation of work and family life. <\/p>\n\n\n\n<p>Many of the measures and proposals offered by Edenred are exempt from personal income tax, making them more advantageous than extraordinary bonuses.<\/p>\n\n\n\n<p>L<strong>health insurance<\/strong>, <strong><a href=\"https:\/\/www.edenred.es\/en\/ticket-restaurant\/\">Ticket Restaurant<\/a><\/strong>, <strong>Transport Ticket<\/strong>, <strong>Childcare Ticket<\/strong> o the pluriannual<strong>flexible compensation systems<\/strong> are a powerful weapon with which companies can build employee loyalty, improve productivity and attract talent to the company. They offer other types of benefits that allow workers to stretch their paychecks further by receiving a higher salary, which increases employees' purchasing power.<\/p>\n\n\n\n<p>Discover all the possibilities that Edenred offers companies and workers. Ask for information without obligation.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><a href=\"https:\/\/www.edenred.es\/en\/ticket-restaurant\/\"><img decoding=\"async\" src=\"https:\/\/www.edenred.es\/wp-content\/uploads\/2020\/09\/b005047c-9660-4777-b50d-ffe57e066415-3.png\" alt=\"\"\/><\/a><\/figure><\/div>","protected":false},"excerpt":{"rendered":"<p>Las gratificaciones extraordinarias recogidas por el art\u00edculo 31 del Estatuto de los Trabajadores se entienden como un complemento salarial de vencimiento superior al mes al que tiene derecho el trabajador. As\u00ed, la norma establece que los trabajadores tienen derecho a \u00abdos gratificaciones extraordinarias al a\u00f1o\u00bb. Se tiene que entender como una definici\u00f3n de m\u00ednimos que [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":27578,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[198,204],"tags":[],"class_list":["post-27575","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad","category-retribucion-flexible"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gratificaciones Extraordinarias | \u00bfQu\u00e9 son? - Blog Edenred<\/title>\n<meta name=\"description\" content=\"Las gratificaciones son un complemento salarial de vencimiento superior al mes al que tiene derecho el trabajador. 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