9.2.5 Salary Record

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Spain /9. Employment law /9.2 Employment contracts / 9.2.5 Salary record

Commentary

Spain

Since April 2021, in Spain it is mandatory for all companies to maintain a salary registry. This is a document in which

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2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

5.2 Employee registration

Introduction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

3.5 Bicycle mileage allowance

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9.2.5 Salary record

Spain

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

5.2 Employee registration

Introduction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

3.5 Bicycle mileage allowance

4.4 Car allowance

5.4.4 Obligations for foreign employers where no PE is created

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

2.3.3 Danish Hydrocarbon Tax

4.12 Beneficial loans

8.2 Appeals process

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.2 How are filings done?

5.1 Employer registration

8.1 Penalties for late tax filing and late payment

7.1 Per diems

3.2.1 Travel meals and per diems

7.1 Commuting costs

TOLLEY

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EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

9.2.5 Salary record

Spain

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT