Free payslip course test: 25 questions and certificate

Final test: 25 questions

Answer all 25 questions. You pass with 20 or more correct (80%). When it is marked you will see the explanation and the rule behind each answer. You can retake it as many times as you like.

1. How often, at most, must the company pay you your regular wages?Every two monthsEvery quarterEvery monthWhenever the company decides

2. Which model must the payslip follow?Any one the company choosesThe Ministry's (Order ESS/2098/2014), unless the agreement or a deal with the representatives sets another one that is just as clearAlways the collective agreement'sNo payslip is needed if you are paid by transfer

3. What interest accrues on salary the company pays late?3 %The legal interest rateNone10 % of the amount owed

4. Are you entitled to an advance on work already done before payday?YesNo, neverOnly with more than a year's seniorityOnly if the union authorises it

5. What is the maximum contribution base in 2026?€1,424.40 a month€4,720.50 a month€5,101.20 a monthThere is no maximum

6. What is the monthly minimum base for contribution groups 4 to 7 in 2026?€1,989.30€1,424.40€1,000€47.48

7. What is the maximum share of salary payments that can be paid in kind?30 %10 %50 %There is no limit

8. How many extra payments a year are you entitled to?OneThreeIt depends on the companyTwo: one at Christmas and another in the month set by the agreement

9. What is the yearly limit on overtime, not counting force majeure?40 hours80 hours120 hoursThere is no limit

10. Are per diems and the transport allowance salary?Yes, alwaysYes, if they exceed €100No: they are non-salary payments, reimbursements of expenses of your workOnly in hospitality

11. How are the extra payments included in the common contingencies contribution base?Only in the month they are paidThey are not subject to contributionsOnly if the agreement says soSpread over the twelve months, even if they are paid separately

12. Is overtime included in the common contingencies base?Yes, alwaysYes, if it is more than 10 hours a monthNo, except for the contribution for work accidents and occupational diseasesIt never carries contributions

13. If your contribution base comes out above the maximum base of your group, what do you contribute on?The maximum baseWhatever comes outThe minimumDouble

14. What percentage of the common contingencies base does the worker pay for common contingencies in 2026?23.60 %4.70 %28.30 %6.35 %

15. What percentage does the worker pay for unemployment on a permanent contract in 2026?1.60 %5.50 %0 %1.55 %

16. What percentage does the worker pay for unemployment on a fixed-term contract in 2026?1.55 %1.60 %6.70 %8.30 %

17. How much does the worker pay towards the Intergenerational Equity Mechanism (MEI) in 2026?0.15 % (the employer, 0.75 %)0.90 %1.20 %Nothing

18. Who pays the FOGASA contribution?Only the workerHalf eachOnly the employerThe tax office

19. What additional contribution does the worker pay on overtime that is not force majeure in 2026?4.70 %2.00 %12.00 %None

20. What is the minimum IRPF withholding rate on a contract shorter than a year?15 %2 %0 %35 %

21. What happens if you do not tell the company your personal and family situation (form 145)?Nothing is withheld35 % is withheldIt applies the withholding rate without taking your circumstances into accountYou are fined on the spot

22. Can you ask the company to apply a higher withholding rate?No, the tax office sets itOnly if you are a directorOnly in JanuaryYes, in writing, and it applies at least until the end of the year

23. What part of the salary cannot be garnished?NoneThe part that does not exceed the minimum wage (SMI)HalfThe whole salary

24. If you are owed wages, when does the claim become time-barred?One year from when you could have claimed themAfter 20 daysAfter five yearsIt never does

25. If the company is insolvent, how many days of unpaid wages does FOGASA pay at most?30 days365 days120 days, capped at twice the daily SMIIt does not pay wages, only compensation

Your PDF training certificate

Unlocked when you pass the test (20 out of 25).

This is a free-format training certificate: it shows that you studied the course and passed the test. It is not a payroll qualification and does not qualify you as a labour adviser or payroll professional, and the course is general information: for your own case, ask a professional or your union.

Next step: your rights in health and safety

You now know how to read what you earn; the health and safety course explains what your employer owes you in safety and health: training, equipment, health checks and when you can stop, under Law 31/1995.

Free course: Basic health and safety at work (PRL)8 modules · 30 questions

More free courses with a certificate

Final test: Reading your payslip

Final test: 25 questions

Your PDF training certificate

Next step: your rights in health and safety

More free courses with a certificate

Bienvenido