Financial document that the company grants to its employees where it includes the salary received for the activity carried out.
The most widely used payroll model is made up of three large blocks:
  • Heading: The main information appears here. In the case of the company, it is the name, address and Social Security number. And in the case of the employee, in addition to their personal data, the job position, the professional category and the seniority of the worker within the company.
  • Earnings: Supplementary payments received by the worker for different concepts. Two categories of earnings can be distinguished, those that contribute to Social Security and those that are exempt from contributing.
  • Deductions: As a last step, you must deduct the taxes corresponding to Social Security and Personal Income Tax (Personal Income Tax). Once these discounts have been made, the State establishes the net income to be received by the worker.