Oposiciones →
Module 2 of 7 · 15 min

The header: your details, the company's and the contribution group

Free payslip course: read the module, review with the questions and move on to the next one. At the end, a test and a PDF certificate.

Module 2 of 7 · Course contents

The top part identifies who pays, who is paid and the period being settled.

Company details

  • Name or company name, address and CIF (tax number).
  • Contribution account code (código de cuenta de cotización): the number under which the company pays contributions for you to Social Security.

Your details

  • Name, NIF (tax ID) and Social Security number (número de afiliación), which is yours for life.
  • Category or professional group, under the collective agreement, and seniority (start date).
  • Contribution group, from 1 to 11: not your category under the agreement but the Social Security scale. Each group has a minimum base and a maximum (Order PJC/297/2026, article 3): in 2026, group 1 (engineers and graduates) has a minimum base of €1,989.30 a month; groups 4 to 7 (assistants, clerical officers and administrative assistants, ancillary staff), €1,424.40; groups 8 to 11 contribute by the day (minimum €47.48 a day). The maximum is the same for everyone: €5,101.20 a month.

Settlement period

The month (or part of a month) being paid and the number of days: 30 if you are paid monthly, or the calendar days worked if you are paid by the day.

In practiceIf you are a clerical officer (group 5) and your payslip shows group 7, you are classified wrongly; in 2026 the minimum base is the same (both are €1,424.40), but the category in your employment record and what the agreement entitles you to are not. Ask for it to be corrected.

Source: Orden ESS/2098/2014, modelo de recibo individual de salarios (payslip model, in Spanish), annex, header of the model · Orden PJC/297/2026, cotización a la Seguridad Social para 2026 (2026 contribution rules, in Spanish), article 3

Quick review

Check that you've understood. These are questions from the final test: tap an answer to see whether it's right and why.

What is the maximum contribution base in 2026?

What is the monthly minimum base for contribution groups 4 to 7 in 2026?

Module practice test

5 new questions, different from the final test. Tap an answer to see whether it is right, why, and which rule it comes from.

1. What does the contribution account code identify?

2. How many contribution groups are there in the General Scheme?

3. What is the monthly minimum base of group 1 (engineers and graduates) in 2026?

4. How do groups 8 to 11 (first-class tradespeople to labourers and under-18s) contribute?

5. Which number of yours appears in the header and stays with you for your whole working life?

Course contents