The arrival of the payroll is the best time of the month for workers, who see reflected in this document the salary paid by the company and, in addition, the contributions they make to Social Security and in terms of taxes.
Sometimes, workers can get lost in the amount of information that the payroll offers. How much is paid as contributions? And how much in personal income tax? And in what part of the payroll can you consult it? The truth is that the model of these documents is regulated in a specific regulation.
It is the order ESS/2098/2014, of November 6, which establishes a “new model of individual receipt justifying the payment of salary”. a template appears that serves as a guide for the worker so that he can check on his own payroll how much he contributes to Social Security.
As can be seen in the following template, after the sections in which the worker’s data, the company’s data, the settlement period and the set of salary and non-salary payments appear, we come to the deductions section. . That is where you have to consult, in the section ‘Worker contributions to Social Security contributions’.
As can be seen in the image, there are four specific points. Starting from the example of a payroll of a full-time permanent contract, and according to the , the worker will pay 4.70% of his base salary for common contingencies, 1.55% unemployment and 0 10% for professional training.
Below, in the part of company contributions to Social Security, these amounts are collected, which are 23.60% for common contingencies, 5.50% for unemployment, 0.60% for professional training and 0.20% to FOGASA (Salary Guarantee Fund).
Returning to the worker’s obligations, we will have to return to the deductions part to see what amount is paid to the Tax Agency as Personal Income Tax (Personal Tax). In this section, the percentage that has been reached in agreement with the company and the amount that it represents must be recorded.
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