Payroll of a household employee
Patrick Gordinne Perez2024-12-30T13:07:45+00:00Since last October, the household employee’s pay slip has included the new Unemployment and FOGASA contributions.
It is compulsory to draw up and submit a payslip for domestic workers, as set out in article 8.6 of Royal Decree 1620/2011. The payslip is the receipt given to the domestic worker and shows the amount paid for the services provided.
How much is the contribution for domestic service?
The percentages for calculating the contribution are as follows:
Contribution payable by the domestic employee:
- Common contingencies: 4.70% of the contribution base.
- Unemployment: 1.05 % of the contribution base.
Contributions payable by the employer:
- Common contingencies: 23.60% of the contribution base.
- Occupational contingencies: 1.50% of the contribution base.
- Unemployment: 5% (80% subsidised) of the contribution base.
- FOGASA: 0.2% (80% subsidised) of the contribution base.
As has been done up to now, the employer will pay the entire contribution to the TGSS in the monthly bill and will deduct the part of the contribution that corresponds to the domestic employee from the domestic employee’s pay slip.
How to make the domestic employee’s pay slip
Two elements must be taken into account: the salary of the domestic employee and the contribution base. The Social Security contribution base is established according to the gross salary earned by the domestic worker, these are the 2022 brackets.
How to complete the new payroll form for domestic workers
Taking into account the above elements, the new payslip form for domestic workers must include:
- Data on the domestic employee: name and surname, DNI or NIE, NAF (Social Security Affiliation Number), category and seniority.
- Details of the employer: name of the owner of the family home, DNI or NIE, address and CCC (Contribution Account Code).
- Settlement period and number of hours worked, as well as date of payment.
- Salary: the gross amount corresponding to the salary payment is shown, broken down according to the payments and salary in kind (accommodation, food, etc.). If it has been agreed to prorate the extra payments, the part corresponding to the proration of both payments is included.
- Deductions: the regulatory base is consulted (see table above). For example, for a domestic worker who works 40 hours a week and receives the SMI, i.e. €1,166.67 gross, the deduction for common contingencies will be 4.7% on the base of €1,166.70, which is €54.83, and the deduction for unemployment will be 1.05% on the regulatory base, i.e. the amount of €12.25.
- Total amount to be received: this is the net amount received by the domestic worker, i.e. the difference between the gross salary and the deductions.
From 1 October 2022 there are benefits in the contribution of the employer’s contribution for certain cases. If you are an employer, for more information, please contact us and we will study whether you may be eligible for tax rebates or reductions.