X-ray of a payroll

Supreme Blessing of the Final of the Month, the payroll in which we detail the result of the sweat of our forehead is, however, a great unknown beyond the key number that usually appears highlighted in bold: the net that will give us the account current. Error that we must correct. Because the data of that document, apparently abstraus if we do not give you the privilege at an attentive look, can be of vital importance.

Imagine: A typographical error adds a zero to the usual base salary of an employee, which is therefore automatic multiplied by 10; The employee detects it and calls the bank, which solves the matter. Honradez sum? Also, probably, but above all prudence. The case is real and realized Ambrosio Recio, Human Resources Director of Banco Santander in Aragon, Navarra and La Rioja.

"He contacted us quickly to communicate the error. When we talked to him he told us that first in which he is fixed on his payroll is at the IRPF retention amount and that on that occasion he almost gives him a heart attack, but analyzing the payroll With tranquility we understood everything. " Taxes, for example, and their immensely problematic potential, lurk into the payroll. Eye.

Let's apply, then, the microscope. Recio sculpture The basis of the analysis: "The payroll is the document with legal validity received by the employees of a company and reflects the amount of money they perceive in exchange for their work." We go to the minimum content (none of this should be missing in yours, check): "The identification data of the company, as a name of the company, registered office and cif; the worker's data, as a name, NIF, social security number , work center and antiquity in the company; the liquidation period, which is usually usually a natural month; social security data, as quoted days, quotation base and fee that contribute worker and company; the tax data, basically retribution Monthly (dined, but also in kind) and retention type of corresponding IRPF; and the relationship of perceptions / accrual, deductions, liquid to be perceived, place of emission and date of fertilizer ". None of this may be missing: the payroll is a document regulated by law, a serious thing.

The only thing that changes is the number of perceptions that each worker receives and its amount.

Although some concepts sound very technical, it is never so much. Thus, Recio explains the difference between accruals and deductions in a simple way: the first "constitute a worker who charges a worker and the detail of the different concepts, both salary and extraalarial", while deductions "are composed of all retentions that apply on our payroll, mainly those that come from the IRPF and the social security fees. "

In any case, Recio recommends "employing five minutes each month to review our payroll. Although it is currently a fully automated process and it is rare that errors occur, you can take a quick look at the account column and familiarize ourselves with the concepts salary that we have recurrently. " Thus we can "see if a new concept appears or disappears, because adjustments derived from some retributive policy change or a legal change can occur and that we have not been recorded by it."

Nor should we stop looking at "the type of retention, which can vary depending on the salary oscillations we suffer throughout the year", due to things like "the variable remuneration or social benefits that are granted in the middle of a period of one period of liquidation "

The most common faults when reading a payroll usually occurs when confusing the accruals of perceptions, refusing, because "on many occasions, the base salary carries a 14-time accrual and the 12-time". They also usually generate confusion "The adjustments in the type of retention by the appearance of extraordinary perceptions, such as an antiquity, or variable remuneration".

It is important to remember that, "when the retention type goes up, the liquid that we are going to perceive is lower, and that is why the confusion arises." Finally, it may also happen that "the company does not have the employee's personal data well collected and the retentions are not correctly applied by IRPF."

Although it is not easy to interpret a payroll and have the certainty in a short time that it is well calculated, Remember that "our labor legislation is very rigorous and does not allow reducing the difficulty for its calculation." That said, it is evident that it would not be practical to go to an expert every month to verify that our payroll is well calculated. It would be necessary to reserve that bullet for "when changes in salary conditions occur, such as the one that leads to an ascent; when temporary contracts are chained that force constant liquidations, or when we cause low in the company and the last payroll is the settlement, which obliges To regularize many wage perceptions at a time that is not the usual. "

In those cases, "the most authorized people in order to explain well the breakdown and calculation of a payroll are those of the Department of Accounting and Administration." But if what we are looking for is "contrasting the calculation with an independent expert, the normal thing is to go to the advice of an expert lawyer in labor law, since payrolls do not stop being a document regulated by law."