When drawing up a payroll, different factors must be taken into account when calculating the final amount that an employee receives for his or her work. These factors are: the type of contract, the employee’s personal situation, the applicable collective agreement, extra pay, sick leave and the professional category and contribution group.
Factors to take into account when preparing a payslip
Type of contract
When calculating an employee’s payroll, a full-time worker is not the same as a part-time worker, nor is a permanent contract the same as a fixed-term contract.
Employee's personal situation
When drawing up an employee’s pay slip, it is essential to know whether an employee is married or has children or dependents in order to determine the IRPF deduction.
The applicable collective agreement
The applicable collective agreement affects the salary supplements to be received by the employee, as well as overtime pay or non-wage payments such as per diems.
It is important to know whether the payments will be prorated or whether they will be given in their corresponding parts when applying the personal income tax withholding.
If the employee has been on medical, paternity or maternity leave, this will also affect the payroll.
Professional category and contribution group
These data also affect the calculation of the Social Security contribution bases.