In the historical stage known as the Middle Ages, the guild masters used to hire people to work in their workshops. These people who were hired were paid by the day; This is known in the French language as Jorurée, it is from this French term that the current words are derived: day and day laborers, which can be said in simple terms that they are those people who work for a day's pay.
What is a wage?
The term wage It can be understood as the salary that a worker receives in exchange for a day of activities or work; otherwise it can also be interpreted as the work that an operator performs for each day.
Therefore, we can say that the wage is one of the forms that exists of remuneration of the work of a hired person, however, this term has been displaced by other terms of much more common use such as: salary, salary, compensation, paid allowance, stipend, or fees, among some others.
El wage considerably aggravates the inconvenience represented by the salary, Since it deprives the worker of any stimulus that makes him strive to improve his work, it also requires his vigilance, which must be continuous, therefore it is very expensive and even comes to present very few results, and in turn makes When the workers are working in a common way, that is to say that several have the same responsibilities, the effort will be regulated by that of the workers who are less diligent in their work, this implies laziness, bad attitude, poor quality, in other aspects; This is because the payment for the work performed will be the same for everyone, therefore there is no motivation to perform the task in a better way, but based on the minimum required is that the tasks entrusted to the employees will be carried out. It is because of this that what is called piecework (which is a mode that exists of hiring in which the employee charges based on the concept of the work that is performed, rather than based on the time spent), It is a replacement that has a lot of advantage to the day in many cases.
Now let's move on to define a day laborer, another term that can be used as a synonym is pawnIt is a person who has been hired who works in exchange for a wage or what is the same, payment for the time of a day's work; it is also often used more extensively as a term applied to landless agricultural workers.
Now, by extension of what the term implies laborer, It can also be applied to workers in the agricultural area who do not own land, that is, they do not work something that is theirs. What this figure of the day laborer represents is also closely linked to the large estates that are located in the south of Spain, and especially in those of Andalusia. In some of the Andalusian regions, the day laborers who were hired during the sowing or gañanía season are called gañanes.
The wage and the minimum interprofessional salary
Within the territory of Spain, the interprofessional minimum wage (SMI) It is the minimum wage with legal support that a worker can collect, regardless of the professional dedication of the person. This SMI can be expressed in different ways, all based on monetary units; either per day, per month or per year of work. This SMI is published every year in the BOE.
In order to establish the minimum wage that corresponds to each year, The Consumer Price Index (CPI) must be considered jointly, as well as what corresponds to the national average productivity, as well as the increase in the participation of labor in relation to national income and it must also be taken into account account to the economic situation analyzed in a general way. This minimum wage may be modified semi-annually in cases where there are variations on the budget assigned to the consumer price index (CPI).
The following are examples of wage behavior in recent years. For the year 2013 it was set by Royal Decree 1717/2012, with the date of December 28 at 21,51 euros for each day and 645,30 euros for each month, in addition to including 2 extraordinary payments. If these payments are divided into 12 payments, each corresponding to one month of the year, without extras, the resulting minimum monthly salary amounts to a value of 752,85 euros. This calculated amount refers to the gross salary, which corresponds to what is called full-time work (which, in Spain, in the vast majority of work activities means 40 hours of work per week, if this is divided in order to leave a schedule in which all working days of the week have the same number of hours assigned, corresponding to 8 hours a day). In the vast majority of cases, if for any reason a shorter working day is performed, a fee or the proportional part corresponding to the time worked will be received
According to worker's professional category, as well as the business agreements that are carried out, said amount may be increased or may also be reduced in cases where the worker is in certain training situations. Labor relations and also the details are expressed in the Workers' Statute
In December 2011 something very unusual happened, the Government of Mariano Rajoy froze the Minimum Wage, this is important to highlight because for the first time since the introduction of the minimum wage this happened. By 2012, the Popular Party government did the same, lying again frozen minimum wage. In 2014 this same situation reappeared, leaving the minimum wage frozen at 645,30 euros per month. As previously mentioned, by obligation, a contract must have 2 extra payments, it is in this way that, by adding the apportionment of payments corresponding to one part per month, the net Spanish minimum wage, that is, after taxes, is it would be around € 752,85 per month.
Now let's address what they entail wages in relation to accounting. Within the classification of special wages, there are four types of wages: the first is a sales wage, the second corresponds to a cash receipts wage, the third type of wage refers to the purchase wage, and the last one is the wage wage. special is a daily cash payments. The companies that make use of one or more of these wages publish the transactions. In those cases where the wage does not belong to any of the four types of special wages, lThe transaction will be published in the general journal, because this general journal can be adapted to practically any type of transaction. The division exists because a unique way is established to accommodate the specific types of transactions it contains.
On each of the occasions in which a company pays cash, to keep track of it, a record of this transaction is published in the journal that corresponds to cash payments. In this wage is included in all payments that are made through the use of checks, cash payments and the various types of electronic payments in which the money passes immediately to the worker. In accounting, every time you pay in cash you are credited with the cash account. The reason this happens is that “cash” is an asset account, and all of these asset accounts have a normal debit balance. This balance represents the money that the company has immediately, this implies that some things such as outstanding balances or accounts payable are not included in these numbers.
In order that the control of wages is done in a better way, all transactions carried out during the period of a month are recorded, then the columns of wages are added. After having done the above, the totals of the company's debits and credits must be equal to each other. If this does not happen, it is evidence that an error or mistake has occurred during the process. Later, when the totals are complete and others are verified, each total corresponding to the column is entered in the general ledger, which is a record that is kept of all the accounts and balances that the company has. All these steps are carried out so that the company can have better organized the accounts of what it has, with regard to the payment of wages.
The forms of payment that companies can choose
Companies can choose to renumber their employees in different ways. In addition, some of them have their tax advantages for both the worker and the company. It must be borne in mind that each country can pay in different ways, and although there has been talk of the minimum wage in Spain, there are countries in which that minimum wage does not exist. As each country is governed independently, different forms of business arise, as well as different rights to its workers. Beyond the functions that a worker can offer to the company they work for, each company depending on the sector, the way in which it carries out its activity, and the country to which it belongs, can pay their wages differently.
To do this, we are going to look at some of the different ways in which this salary can be paid.
Offering shares of the company itself
It's a practice quite typical in Anglo-Saxon countries, but in Spain it is still something very minority. This form of remuneration pursues different objectives. On the one hand, if the shares are offered free of charge or at a lower price than the market has, the worker can stop paying taxes as long as the total value does not end up exceeding € 12.000 per year.
Another advantage of this way of remunerating workers is to align their interests with those of the company. This logic lies in the fact that the better the company works, the more the shares will be worth, because the owners are the main stakeholders in the company performing well.
Paying restaurant tickets
This form of payment is already much more widespread in the whole of Spain. They are a type of payment card or coupons that can be used in hospitality shops and restaurants that accept them (there are usually many already).
For the worker, the first € 11 per day that are received, on business days, They are exempt from personal income tax withholding. The advantage of the company is that it is exempt from payment of corporation tax.
With company pension plans
They are contributions that companies make to social security products, and one of them is pension plans. They enjoy a double tax advantage. For companies, these contributions are deductible from corporate tax. As for the workers can be tax deductible all contributions to pension plans up to a maximum of € 8.000 with a limit of 30% of your income.
Transport
It is a way in which the company can pay for the displacement of its employees and they benefit by not having to pay it. The worker will not have to pay taxes for them up to a maximum of € 1.500 per year and € 136'36 monthly.
We could also include here that the company offers a company vehicle, in which case it will be exempt from paying 20% of the value of the new vehicle.
Health Insurance
It is a fairly common practice among large companies. Both workers and self-employed the first € 500 per year can be deducted if you take out health insurance. As an advantage, the worker's civil liability insurance or occupational accident insurance are not taxed either.
Daycare checks
One of the favorite options for those who have children. Daycare checks are used to pay the expenses of children between 0 and 3 years old who go to daycare centers and children's centers. As with restaurant tickets, these are exempt from paying income tax and as an advantage there is no monthly or annual limit for these checks.
Courses and training
La double advantage That the payment of the courses and training has for the worker and for the company is in the interests of each one. On the one hand, it will be free for the worker to receive this training that also belongs to the field for which he works. On the other hand, for the company to be able to have better trained employees in their areas.