What is shown on the payslip in Spain?

Understanding your Spanish payslip can seem complicated, but once you're familiar with the key terms, it becomes much easier. Below is an explanation of the main components you'll typically find on a Spanish payslip.


Income (Devengos)

These are the amounts that make up your total gross salary:

  • Salario Base: Your base salary.
  • Plus Convenio: The "CBA Plus" (Collective Bargaining Agreement Plus), a supplement defined by the collective agreement.
  • Mejora Voluntaria: Voluntary Plus, an additional supplement based on your contract.
  • Work From Home: An allowance for working from home.
  • Prorrateadas: Prorated payments for the 13th and 14th monthly salaries.


Employee Contributions (Deducciones)

These are deductions from your salary, mainly for social security and taxes:

  • Cotización Contingencias Comunes: Social Security contribution for common contingencies (general protection).
  • Cotización Formación Profesional: Contribution to professional training.
  • Cotización Desempleo: Unemployment insurance contribution.
  • Tributación IRPF: IRPF, your personal income tax contribution.


Additional Explanation

CBA Plus and Voluntary Plus

These are not extra salary components, but rather amounts required by your collective bargaining agreement (CBA). These ensure your salary aligns with legal standards and match your contract and job category. As they are part of the employment agreement, they must appear on your payslip.


Summary of Gross Salary Components

Your gross salary is made up of the following:

  • Base Salary
  • CBA Plus
  • Voluntary Plus
  • Prorated 13th and 14th monthly payments
  • Bonus or commission (if applicable)
  • Expense reimbursement (not taxed if business-related)


Social Security Contributions

The following are fixed contribution percentages for social security:

  • Contingencias Comunes: 4.82%
  • Cotización Formación Profesional: 0.10%
  • Cotización por Desempleo: 1.55%


Please note that in 2024, the maximum social security contribution limit is set at €4,720.50. Once this amount is reached, contributions will be capped.


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