½Û×ÓÊÓƵ

3.1ÌýÌýÌýÌý Salary

According to Spanish Worker's Statute, salary must be defined as 'The totality of the economic perceptions of the workers, in money or in kind, for the professional provision of labour services on behalf of others, whether they remunerate the actual work, whatever the form of remuneration, or the rest periods computable as of work'.

Composition of the salary

In payroll, salary is made up, of:

1. Ìý

   •ÌýÌýÌýÌý 'base salary' that rewards the work provided by the employee based on the time worked/works defined, and,

2. Ìý

   •ÌýÌýÌýÌý 'salary supplements' that reward special circumstances or conditions of the employee

The most common pay elements reflected in payroll are:

1. Ìý

   •ÌýÌýÌýÌý base salary

2. Ìý

   •ÌýÌýÌýÌý salary supplements

3. Ìý

   •ÌýÌýÌýÌý work seniority

4. Ìý

   •ÌýÌýÌýÌý extra payments

5. Ìý

   •ÌýÌýÌýÌý job supplements (profit sharing, bonuses for the amount of work, etc)

The salary structure can be established through an employment contract or collective bargaining and does not necessarily include all the pay elements indicated above.

Base salary

According to the Workers' Statute