Understanding your payroll is something important because, that way, you will know, when it is delivered to you, if what they are paying you is what they owe. There are many payroll examples, but the truth is that a worker goes through many situations that make his payroll vary.
For this reason, on this occasion, we want to leave you with some payroll examples that will help you to know if your payroll and that example are really similar (changing the salary and some other amounts. Do you want to see some examples?
The most important parts in a payroll
Source: BBVA
We assume that you know what is a payroll, because if you have come looking for examples it is because you need to compare yours with that of a real example.
However, it is convenient that you know what the parts of a payroll are in order to know if yours is the same or is different from what should be done regularly.
So the parts are:
Payroll header
It must include the data related to the company, not only the name and fiscal address, but also its CIF number.
In addition, the worker's data will go in this part. Make sure that it not only puts your name and address, but also your ID and social security number. It also includes the start date of the worker and the job position he occupies, as well as his type of contract and the worker's qualification.
Finally, the latest data is the settlement period, that is, what that payroll corresponds to and when is the payment date.
Accruals
Here you can find two types. On the one hand, there are salary perceptions that are made up of:
- Base salary.
- Salary supplements. For example, seniority, productivity, results...
- Extraordinary hours. that go apart
- On the other hand, there would be non-salary earnings, which have the characteristic of not having a personal income tax deduction and not contributing to Social Security.
- Among them you find:
- Social Security benefits.
- Expense reimbursements.
- Compensation (for transfer, dismissal…).
Deductions
The last part of a payroll (except for the totals that come later) are for deductions, that is, what must be taken from earnings based on contributions, employee situation, etc.
In Spain, the deductions are for:
- Common contingencies.
- IRPF (if the worker advances to the Treasury part of what he thinks he will have to pay in the Income Statement).
- Unemployment.
- Training.
- Normal overtime.
- Extra hours of force majeure.
- Advances.
- Other deductions.
Total liquid perceived
This last part, always located at the bottom of the list, includes a summary of all of the above. The objective is to give the worker a net figure of what he is going to be paid for that month of work, removing the deductions that the employee has from the gross salary and all accruals.
Payroll Examples
Source: BBVA
Now yes, once you understand what all the parts of a payroll are, we can leave you with some payroll examples that help you understand different situations.
Payroll of a worker with a full-time contract
Header:
Company name: FireExtreme CIF: B8281737A
Worker name: Juan Pérez
Identification number: 12345678A
Job Title: Programmer
Payment date: 01/02/2023
Payment period: January 2023
Accruals:
Gross salary: €2.000
Salary supplements: €100
Total accrued: €2.100
Deductions:
Common contingencies (4,70%): €98.70
Professional training (0,10%): €2.10
Unemployment (1,55%): €32.05
Personal Income Tax (Personal Income Tax, 15%): €315
Total deductions: €448.75
Liquid to perceive:
Total accrued: €2.100
Total deductions: €448.75
Liquid to receive: €1.651.25
Salary of a part-time worker
Header:
Worker name: Juan Pérez
Identification number: 12345678A
Job Title: Programmer
Payment date: 01/02/2023
Payment period: January 2023
Accruals:
Gross salary (part-time): €1.000
Salary supplements: €50
Total accrued: €1.050
Deductions:
Common contingencies (4,70%): €49.35
Professional training (0,10%): €1.05
Unemployment (1,55%): €16.03
Personal Income Tax (Personal Income Tax, 15%): €157.50
Total deductions: €223.93
Liquid to perceive:
Total accrued: €1.050
Total deductions: €223.93
Liquid to receive: €826.07
Payroll of a full-time worker with apportionment of extra payments
Header:
Worker name: Juan Pérez
Identification number: 12345678A
Job Title: Programmer
Payment date: 01/02/2023
Payment period: January 2023
Accruals:
Gross salary (full-time): €2.000
Salary supplements: €50
Extra pay 1 (prorated): €125
Extra pay 2 (prorated): €125
Total accrued: €2.300
Deductions:
Common contingencies (4,70%): €108.10
Professional training (0,10%): €2.30
Unemployment (1,55%): €35.65
Personal income tax (15%): €345.00
Total deductions: €491.05
Liquid to perceive:
Total accrued: €2.300
Total deductions: €491.05
Liquid to receive: €1.808.95
Payroll example of a full-time worker with payroll apportionment and wage garnishment
Header:
Worker name: Juan Pérez
Identification number: 12345678A
Job Title: Programmer
Payment date: 01/02/2023
Payment period: January 2023
Accruals:
Gross salary (full-time): €2.000
Salary supplements: €50
Extra pay 1 (prorated): €125
Extra pay 2 (prorated): €125
Total accrued: €2.300
Deductions:
Common contingencies (4,70%): €108.10
Professional training (0,10%): €2.30
Unemployment (1,55%): €35.65
Personal income tax (15%): €345.00
Seizure: €200.00
Total deductions: €791.05
Liquid to perceive:
Total accrued: €2.300
Total deductions: €791.05
Liquid to receive: €1.508.95
Other Visual Payroll Examples
Source: Between procedures
Source: Workers Union
Source: Templates and models
Source: Factorial
Source: Holded
As we know that sometimes, due to data like this, you may not understand it well, we have done a search to leave you with payroll examples in images so that you can see them closer to yours. Keep in mind that, although they carry the same information, the way of presenting it may differ between them since, while it contains what it should carry, the order of how it is done (or each concept is understood) may be different.
Do you have a different situation from the ones we have done payroll examples? Ask us and we'll help you make an example that can help you understand your payroll.