These are the concepts and requirements that you should know about your payroll

The company can use digital means to deliver this salary receipt to its workers

The payroll is an “individual receipt and proof of payment” of the salary that the company delivers to the worker, as established in article 29 of the Workers’ Statute. Likewise, despite the fact that this receipt will conform to the official model approved by the Ministry of Employment and Social Security, this is not the only one that can be used. In this sense, either by collective agreement or by an agreement between the company and the workers’ representatives, another model can be established that “contains with due clarity and separation the different perceptions of the worker, as well as the deductions that legally proceed ”.

Likewise , said article establishes that both the liquidation and the payment of the salary will be made “on time and documented” on the agreed date and place or in accordance with the uses and customs. Failure to deliver the payroll entails a slight administrative sanction for the company.

The payroll, despite the fact that it used to be delivered on paper, no longer has to be done, according to the jurisprudence of the Supreme Court. Therefore, the company can use digital means to give this salary receipt to the worker , as long as it offers the means for them to access it, either through email, employee portals or intranets. In this context, since 2016, the Supreme Court modifies its 2011 doctrine on the basis that “the change of support does not imply any harm or inconvenience to the worker , since he only has to give the order to print on the computer and wait a few seconds for let the printing take place.

Parts and concepts of a payroll

In this salary receipt, a lawyer, explains what are the sections and concepts that must appear on the worker’s payroll:

  • Company data : Name or corporate name, address, CIF and contribution account number.
  • Worker data : The payroll must include the name and surname of the employee, their DNI or NIE, the social security affiliation number, the date of registration in the company and seniority, as well as the professional group.
  • Settlement period : This may vary depending on the type of worker, in the case of monthly, this will always appear on your payroll for 30 days regardless of the total number of calendar days of the month; while if it is daily, 28, 30 or 31 will appear depending on the number of days in the month. In the event that the worker has just joined the company, that month will include the number of days he has been registered with the company.
  • Earnings :This refers to the amounts to be delivered to the worker, both salary and non-salary. Salary is “the totality of the economic perceptions of the workers, in money or in kind, for the professional provision of labor services for others”, as established in article 26 of the Workers’ Statute. With regard to non-salaried, this same article explains that they are the “amounts received by the worker as compensation or supplied for the expenses incurred as a result of their work activity, Social Security benefits and compensation and the corresponding compensation to transfers, suspensions or dismissals”. Within the salary perceptions are concepts such as the base salary or in kind, extraordinary payments,
  • Deductions : Social Security contributions are applied to the employer and worker, which appear on the employee’s payroll. The worker is applied discounts of 4.70 for common contingencies, 1.55 or 1.60 depending on the type of contract, 0.10% for professional training and 2% for additional contributions for overtime.
  • Total liquid to be received: It is the difference between the total accrued and the total to be deducted.
  • Signature and stamp of the company .
  • I received for the signature of the working person .
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