What else can be taken off
- Advances you already received against the month (Workers' Statute, article 29.1).
- Value of goods received in kind: the car or the insurance appear as earnings (and are subject to contributions and tax) and are taken off here because they are not paid to you in money.
- Court or administrative garnishments. Salary up to the minimum wage (SMI) cannot be garnished (Civil Procedure Act, article 607.1). Anything above the SMI is garnished by bands: 30 % up to twice the SMI, 50 % up to three times, 60 % up to four times, 75 % up to five times and 90 % of the rest (article 607.2). For family responsibilities the court can lower those percentages by 10 to 15 % (607.4), and the scale is applied to the net, after Social Security and IRPF have been deducted (607.5).
- Other deductions: union dues if you asked for them, company loans, staff meals.
Net pay and signature
Net pay (líquido total a percibir) = total earnings − total deductions. That is what must reach your account. The «recibí» on the model acknowledges receipt of the payslip and of the amount.
If something does not add up
- Compare your category and base salary with the tables of your collective agreement; check that overtime matches the working-time record and that the extra payments are there (spread or separate).
- Check your contribution bases in the Social Security report: the company must report to the Treasury every item it pays you (LGSS, article 147.3).
- Ask for the correction in writing. If they do not pay or pay late, late-payment interest is 10 % (Workers' Statute, article 29.3) and you can claim in the labour court: amounts become time-barred after one year from when you could have claimed them (article 59.2).
- If the company is insolvent, FOGASA pays unpaid wages recognised in conciliation or by judgment, up to twice the daily SMI per day owed and a maximum of 120 days; you have one year to apply (articles 33.1 and 33.7).
In practiceFor six months you have been paid €40 less than your agreement's table. Ask for the
difference in writing with the payslips and the table; if they do not answer, file the conciliation request before one
year has passed since each month's pay. A labour adviser, an employment lawyer or your union can do it with you.
Source: Ley de Enjuiciamiento Civil (Ley 1/2000; Civil Procedure Act, consolidated text, in Spanish), article 607 · Estatuto de los Trabajadores (Real Decreto Legislativo 2/2015; Workers' Statute, consolidated text, in Spanish), articles 29.3, 33 and 59 · Orden ESS/2098/2014, modelo de recibo individual de salarios (payslip model, in Spanish), annex, section II (deductions) and net pay