The payroll is a document that houses a lot of information and of great importance for all workers, but which is not usually given the importance it collects. Among these data there is one that is very important, since it will determine what our future retirement pension will be.
Although the design of the payrolls may vary, all must comply with the same pattern as regulated by the Ess/2098/2014 (available in the Official State Gazette), respecting what was stated in article 104.2 of the General Law of Social Security. In other words, payrolls must contain a series of sections that will be mandatory to complete, since they are important for the worker.
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Thus, for example, in the heading, this must contain the identification data of the company and the worker (name, surname, ID, social security number, position category, contribution group, seniority). You must also specify the liquidation period and the days worked in the month.
Then, in salary perceptions, the base salary and other concepts provided by the collective agreement, such as pluses and accessories must be understood. Non -salary perceptions include transport diets and pluses, also regulated by the collective agreement.
Under the perceptions, there are the quotes and withholdings that the company must carry out for Social Security and Finance. Deductions include common contingencies, unemployment and training. IRPF retention, which varies according to the payroll, the type of contract and the family situation, is admitted to the worker account.
The contribution base determines the regulatory base of the retirement pension
The total contribution base is calculated by adding all the perceptions that are subject to social security contribution, in addition to adding the proportional part of extraordinary payments.
The common contingency contingency base is used for the calculation of the retirement pension. In addition, it is also used to calculate other social security benefits, such as temporary work disability due to common illness or non -labor accident, as well as permanent disability pensions, widow’s or orphanhood. It is even used for situations of motherhood, paternity, risk during pregnancy and during natural breastfeeding.
In this way, the contribution base indicates what we are quoting to social security for retirement. In 2024, the regulatory base is calculated from those of the contribution bases of the 25 years immediately prior to the month prior to the causative fact. That is, it is divided by 350 the last 300 contribution bases, the result plus the application of other concepts will be the regulatory base or what is commonly known as 100% of the pension.
In the case of overtime, these will be subject to additions. That is, the contribution base will increase, since when working more, the salary is greater and therefore the quotes must be superior.
Do not confuse with the unemployment contribution bases. These will be used to calculate the unemployment contributory benefit, better known as the unemployment of the State Public Employment Service (SEPE). It is also used for other purposes such as training, recycling, requalification and professional reclassifications.