Where to see the base salary? And the pluses?
The payroll is one of the basic documents for every worker, where each of the accessories and elements that are part of the salary they receive for functions played in your position. However, knowing where to find that information and how to interpret it can be complicated for some workers.
Thus, the explanation and the way of consulting the data on the payroll, in general, To be able to understand all the concepts that form it.
Accrue on payroll
The first part to understand the payroll are the accrual. This party has to do with the income that the worker will receive, that is, with the part of money that corresponds to you by right.
The main concept is the base salary, which is the minimum that marks the collective agreement of the worker. This will be the first concept that appears in the payroll, within the accrus, to which other accessories can be added that also add to the total amount to be received, such as:
- Overtime: additional salary charged for having worked a greater number of hours.
- Plus of agreement or workplace: It is a fixed amount of money that adds to the base salary, as stipulated in the worker’s agreement.
- Salary improvements: It is an additional amount that the company pays voluntarily, above the provisions of the agreement.
- You pay for extended: They are the two or most payments that the worker has year and that, in this case, are divided between the usual payrolls of the 12 months.
- Labor accessories (Antiquity, nocturnity, danger …)
- Salary in kind (Restaurant, Business Car …)
To these pluses and accessories, others are added that do not count as salarysuch as transportation or benefits received by Social Security, where appropriate.
Payroll deductions
After the accrus, the part of the payroll is shown in the part that is subtracted from that gross salary, making it net. These are the deductions that usually appear on the payroll:
- IRPF retention: It is the part of the salary that is destined for taxes, whose percentage varies depending on the worker.
- Common contingencies: They refer to the part of the salary for social security, with the aim of covering certain situations with economic benefits, when the employee suffers, such as temporary disability, retirement or benefit by maternity or paternity permission. It is 4.7%.
- Professional training: It is a professional contingency, which is paid for the formation of the obstacles.
- Unemployment: It is the concept of unemployment, also within professional contingencies.
- Fogasa: It is another professional contingency. It is the percentage for the salary guarantee fund, which guarantees workers to collect their payrolls, as well as compensation for dismissal.
- Additional quotation Mei: It is a 0.1% contribution to the Social Security Reserve Fund.
