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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

The parties to an employment contract are free to agree the salary they wish, within the limits prescribed by law and the applicable collective bargaining agreement as discussed in 9.2.

Typically, salary is paid on a monthly basis (12 months). Sometimes, two additional salary payments are also agreed in July and December of every year (3.1), unless otherwise provided for by the applicable collective bargaining agreement (eg it may require payments in more instalments, permit the employer to pro-rate the extraordinary payments, etc). See 1.3 for payslip requirements.

The general restrictions regarding salary are the following:

1. Ìý

   •ÌýÌýÌýÌý Multi-purpose Public Indicator of Income (IPREM)

2. Ìý

   The IPREM (a grant measuring tool) is used to set social security benefits and pension benefits. It is usually adjusted once per year, in January.

3. Ìý

   The IPREM for 2025 is:

4. Ìý
   1. Ìý

      –ÌýÌýÌýÌý EUR 20 per day

   2. Ìý

      –ÌýÌýÌýÌý EUR 600 per month

   3. Ìý

      –ÌýÌýÌýÌý EUR 8,400 per year, including the two extraordinary salary payments

5. Ìý

   •ÌýÌýÌýÌý A