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Free course · 2 hours · Workers' Statute and 2026 contribution rules

Course on reading your Spanish payslip free, with certificate

For anyone paid a salary in Spain: what the payslip must show by law, what earnings are, where the contribution bases come from, which percentages Social Security takes from you in 2026 and how income tax (IRPF) withholding is worked out. A 25-question test and a training certificate in PDF, no sign-up.

What is the payslip and what must it show? It is the individual receipt your employer gives you when paying you, with earnings shown separately from deductions (Workers' Statute, article 29). It follows the model in Order ESS/2098/2014, unless the collective agreement sets another one that is just as clear. It has three parts: earnings (base salary, supplements, extra payments, allowances), deductions (Social Security, IRPF, advances, garnishments) and the bases for contributions and IRPF, with the employer's contribution. In 2026 a worker on a permanent contract pays 6.50 % of their base to Social Security (4.70 + 1.55 + 0.10 + 0.15). This course explains it in 7 modules, with a 25-question test and a PDF certificate.

Note: this is general information with the 2026 figures, not advice on your own payslip and not a payroll qualification. To make a claim, go to a labour adviser (graduado social), an employment lawyer or your union.

FreeCourse, test and certificate, no sign-up
7 modulesAbout 15–20 minutes each
25 questionsPass with 20, with explanation and source
2026 figuresOrder PJC/297/2026 and the BOE, read on 26/10/2026
  1. StudyThe 7 modules, at your own pace, with your payslip beside you.
  2. Take the test25 questions; you can retake it.
  3. Download the PDFWith your name, the date, the syllabus and a code to check it.

Start the course

The course: 7 modules

Each module has its own page: the text, a practical example, the rule it comes from and a few review questions. Your progress is saved in this browser.

  1. 1What the payslip is and when you must get itThe payslip (nómina) is the individual receipt that proves your salary has been paid.15 min
  2. 2The header: your details, the company's and the contribution groupThe top part identifies who pays, who is paid and the period being settled.15 min
  3. 3Earnings: what you make, salary and non-salaryEarnings (devengos) are everything the company pays you that month. The model splits them into two blocks.20 min
  4. 4Contribution bases and the IRPF baseAt the bottom, under «Determinación de las bases», the payslip shows the amounts the deductions are calculated on.20 min
  5. 5What Social Security takes from you in 2026The «Deducciones» section starts with the worker's contributions to Social Security.20 min
  6. 6Income tax (IRPF) withholdingThe second large deduction is the IRPF withholding: the company pays part of your salary to the tax office in advance…20 min
  7. 7Other deductions, net pay and how to claimAdvances you already received against the month (Workers' Statute, article 29.1).20 min
  8. ✓Final test and certificateFinal test: 25 questions
Asked for a «carnet de manipulador de alimentos»?What Spanish law really requires, whether online courses count and whether it expires (in Spanish)

Frequently asked questions

Are the course and the certificate really free?
Yes. The 7 modules, the test and the PDF certificate are free and no sign-up is needed. LaborIA is funded by advertising.
Is it an official or accredited certificate?
No. It is a free-format training certificate: it lists the contents, the legislation, the date and your score, with a code to check it has not been altered. No body accredits it and it is not a qualification to work as a payroll manager.
Do the figures apply to my 2026 payslip?
Yes: the rates and bases are those of Order PJC/297/2026, in force from 1 January 2026 and read on 26 October 2026. They change every year with the new contribution order; the next year's is usually published in the first quarter.
Why is my contribution base higher than my month's pay?
Because it includes the proportional share of the extra payments even if you get them separately (LGSS, article 147.1). If you earn €1,600 with two extra payments of €1,600, the base is €1,866.67.
Can they deduct things that are not in the law?
Only what the law or the agreement allows or you have authorised: contributions, IRPF, advances, the value of pay in kind, garnishments and, if you ask for it, union dues. All tax and Social Security charges that fall on you are paid by you, and any agreement saying otherwise is void (Workers' Statute, article 26.4).
Do you keep my name or ID number?
No. The PDF is generated in your browser: your name and your document are not sent to LaborIA or to anyone.

Check a certificate

For employers: type the details exactly as they appear on the certificate. Your browser checks that the code matches that name, ID number and date. LaborIA stores no data, so this confirms the certificate has not been altered, not who took the test.

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Rules and official sources

Texts read on 26 October 2026 in the BOE. General information: contribution rates and figures change every year with the contribution order.