Delivery and receipt of the payroll

Article 29 of the Workers’ Statute, regarding the settlement and payment of salaries, indicates that the documentation of the salary shall be made by means of the delivery to the worker of an individual receipt justifying the payment of the salary.

This receipt must conform to the model of the Ministry of Employment and Social Security, unless another model is established by collective agreement or, failing this, by agreement between the company and the workers’ representatives, provided that it contains, with due clarity and separation of the different items of remuneration, as well as the legally applicable deductions.

The model

The official salary receipt model is set out in the Order of 27 December 1994, approving the individual salary receipt model, updated on 12 November 2014 to include the worker’s business costs in the payroll.

The current model is established in Order ESS/2098/2014. In this link you can download the official model in PDF.

The annex of this order establishes all the data that the individual receipt justifying the payment of wages must contain:

  • Identification of the employer.
  • Identification of the worker.
  • The settlement period.
  • The accruals -wage and non-wage payments-.
  • Deductions – worker’s contribution to Social Security contributions.
  • Personal income tax -IRPF-.
  • Advances.
  • Value of products received in kind and other deductions.
  • The total to be deducted, the total liquid to be received, signature and stamp of the company, date and “receipt”.

However, wage receipts which, without eliminating any of the items included in the official model or altering their denomination, contain modifications of a purely formal nature or include additional elements of information for the worker on the remuneration received, will also be valid.

In this respect, the Supreme Court ruling of 17 January 2019 is very significant, which establishes that the payslip must comply with the principle of transparency, in the sense that: “The content of the payslip must be transparent, that is, it must be easy to check the items paid and the calculation and amount of each one of them by carrying out the minimum number of mathematical operations and without the need to record data which, although the worker is aware of them, are not communicated to him by the company”.

Does it have to be on paper or can the payroll be delivered by e-mail?

Labour legislation, in article 29, establishes the obligation to make the payment in a punctual and documentary manner. Therefore, there is no doubt about the employer’s obligation to deliver a payslip.

With regard to the requirement of delivery on paper, the Supreme Court in the ruling of 1 December 2016 considers that it is not necessary to deliver it on paper, so that it can be delivered electronically as long as the worker can access it by the means provided by the company.

What happens if the payslip is not submitted?

Failure to deliver the payslip in any of the aforementioned valid formats is a minor offence, with a fine of between €60 and €625.

In the event of non-compliance, the worker can file a complaint with the labour inspectorate, or request the company to provide the payslips in court.

Payroll can be paid by cheque or bank draft.

Salary can be paid in cash or by cheque or bank cheque. It is up to the employer to choose between payment in cash and payment by cheque or bank transfer.

However, the employer cannot oblige the employee to open a current account with a particular bank in order to receive the salary

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