Earnings (devengos) are everything the company pays you that month. The model splits them into two blocks.
1. Salary payments (subject to contributions)
- Base salary: pay fixed per unit of time or of work (Workers' Statute, article 26.3).
- Salary supplements: for personal circumstances (seniority, languages), for the work done (night work, hazard, shifts) or for the company's situation and results (bonuses). The agreement says which are consolidated; those tied to the job or to results are not, unless agreed (article 26.3).
- Overtime: hours beyond the maximum ordinary working day. Paid at least like an ordinary hour or compensated with rest; with no agreement, compensated with rest within the following four months (article 35.1). The limit is 80 a year, not counting force majeure (articles 35.2 and 35.3), and the company gives you the summary of your recorded working time with the payslip (article 35.5).
- Extra payments (gratificaciones extraordinarias): you are entitled to two extra payments a year, one at Christmas and the other in the month set by the agreement; the agreement may spread them over the twelve months (article 31).
- Pay in kind (car, health insurance, housing, vouchers): it can never exceed 30 % of salary payments or reduce the minimum wage paid in money (article 26.1).
2. Non-salary payments
These are not salary (article 26.2): compensation or reimbursements for expenses of your work (per diems, mileage, transport allowance, tool wear), Social Security benefits and compensation (for example, sick pay the company advances on behalf of Social Security) and compensation for transfers, suspensions or dismissals.
The sum of both blocks is the total earnings: your gross pay for the month.
Source: Estatuto de los Trabajadores (Real Decreto Legislativo 2/2015; Workers' Statute, consolidated text, in Spanish), articles 26, 31 and 35 · Orden ESS/2098/2014, modelo de recibo individual de salarios (payslip model, in Spanish), annex, section I (earnings)