{"id":15272,"date":"2023-08-21T07:47:14","date_gmt":"2023-08-21T07:47:14","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=15272"},"modified":"2023-08-23T16:50:22","modified_gmt":"2023-08-23T16:50:22","slug":"payroll-register-in-spain-what-is-it-and-in-which-cases-is-it-mandatory","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/payroll-register-in-spain-what-is-it-and-in-which-cases-is-it-mandatory\/","title":{"rendered":"Payroll register in Spain, what is it and in which cases is it mandatory"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15272\" class=\"elementor elementor-15272\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-04eda23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04eda23\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ad3f07\" data-id=\"9ad3f07\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef563dc elementor-widget elementor-widget-text-editor\" data-id=\"ef563dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The salary register or wages register, technically known as the <strong>payroll register<\/strong>, is a mandatory document for many companies in Spain. Below we will analyse its content, the circumstances in which it is necessary and the advantages for a company of having this register.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a253a9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a253a9e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af55a66\" data-id=\"af55a66\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e05cbd elementor-widget elementor-widget-heading\" data-id=\"3e05cbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the payroll register\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3a4a2e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a4a2e5\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c755fc4\" data-id=\"c755fc4\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6247d6d elementor-widget elementor-widget-text-editor\" data-id=\"6247d6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The payroll register in Spain is a system that obliges companies to keep a documented record of the values of wages, salary supplements and non-wage payments of their workforce, broken down by sex and distributed by occupational groups, occupational categories or jobs of equal or equal value.\u00a0<\/p><p>This register is implemented with the aim of ensuring transparency and addressing the gender pay gap by promoting equal pay for work of equal value. Companies must have this register available to workers, their representatives and the Labour and Social Security Inspectorate.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0d4cbf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d4cbf1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-36c0ad2\" data-id=\"36c0ad2\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8982540 elementor-widget elementor-widget-heading\" data-id=\"8982540\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cases in which the payroll register is compulsory\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0084561 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0084561\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0c4a0db\" data-id=\"0c4a0db\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ea4bd6 elementor-widget elementor-widget-text-editor\" data-id=\"0ea4bd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Remuneration registration is mandatory for all companies in Spain, regardless of their size or number of employees. This obligation was established in <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-3244\" target=\"_blank\" rel=\"noopener\">Royal Decree Law 6\/2019, of 1 March<\/a>, which amends Organic Law 3\/2007, of 22 March, for the effective equality of women and men.<\/p><p>The regulation requires that all companies, without exception, must have a register of their workers&#8217; salaries, divided by sex and broken down by professional groups, as we have seen above.<\/p><p>In addition, from April 2021, companies with more than 100 employees are obliged to carry out a pay audit to verify whether their pay system respects equality between women and men. <strong>The main objective of the pay register and the pay audit is to prevent pay discrimination based on sex.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-aa75bf5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa75bf5\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f039e5e\" data-id=\"f039e5e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ab06c3 elementor-widget elementor-widget-heading\" data-id=\"9ab06c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What information is contained in the wage register\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-91a877b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91a877b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86547cb\" data-id=\"86547cb\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f45fc7 elementor-widget elementor-widget-text-editor\" data-id=\"9f45fc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Creating a payroll register in Spain involves several steps:<\/p><ul><li>Data collection: You must collect information on the salaries of all your employees, including base salaries, allowances and non-wage payments, and the data must be broken down by gender.<\/li><li>Grouping by category: You should organise this data according to occupational groups, occupational categories or jobs.<\/li><li>Calculation of the mean and median: You should calculate the arithmetic mean and median of the distributions of wages, allowances and fringe benefits for each of the groups.<\/li><li>Data analysis: If the wage register shows a wage gap of more than 25 per cent on average between men&#8217;s and women&#8217;s wages, the company must justify that this difference is not due to gender.<\/li><li>Maintenance of the register: The register must be kept for at least four years and must be available to workers&#8217; representatives and the Labour and Social Security Inspectorate.<\/li><li>Wage audit: Companies with more than 100 workers must carry out a wage audit to verify that their remuneration system respects gender equality.<\/li><\/ul><p>It is important to note that these records must be updated annually.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-05987b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05987b2\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f19f5e1\" data-id=\"f19f5e1\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f4f6bc1 elementor-widget elementor-widget-heading\" data-id=\"f4f6bc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which items are not included in the wage register?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fbdc997 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbdc997\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bbbd002\" data-id=\"bbbd002\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-071c9e0 elementor-widget elementor-widget-text-editor\" data-id=\"071c9e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The salary register in Spain must include all the remuneration received by employees; however, there are certain exceptions that, due to their extraordinary or specific nature, are not counted for this register.\u00a0<\/p><ul><li>Severance payments: Severance payments for dismissal or transfer are not considered as remuneration, as they do not compensate for work performed, but rather compensate for an exceptional situation.<\/li><li>Allowances: Allowances granted by the company to employees, such as study or childcare allowances, are not considered as remuneration, as they are intended to cover an expense and not to remunerate work.<\/li><li>Per diem and mileage: Amounts received by workers as per diem or mileage allowances to cover travel and commuting expenses are also not considered as remuneration, as they are compensatory and not remuneration.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-8dae2dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8dae2dc\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-37eea9c\" data-id=\"37eea9c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f9bb29 elementor-widget elementor-widget-heading\" data-id=\"9f9bb29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Penalties for companies for not having a payroll register \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9c0d44a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c0d44a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b82036e\" data-id=\"b82036e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-064808a elementor-widget elementor-widget-text-editor\" data-id=\"064808a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In Spain, companies that do not comply with the obligation to keep a remuneration register may face sanctions, in accordance with the provisions of the revised text of the Law on Infractions and Sanctions in the Social Order approved by Royal Legislative Decree 5\/2000, of 4 August.<\/p><p>Infringements can be classified as minor, serious and very serious. Failure to keep a pay register may be considered a serious offence. Penalties for serious infringements can range from \u20ac626 to \u20ac6,250, depending on the seriousness and the criteria of the Labour and Social Security Inspectorate.<\/p><p>In addition, non-compliant companies could face reputational damage and the risk of labour lawsuits. If a company does not have a pay register, it could be more difficult to prove that it is not discriminating against employees in terms of pay, which could lead to pay discrimination claims and the obligation to compensate affected workers.<\/p><p>It is therefore very important for companies to ensure that they comply with the obligation to have a pay register and keep it up to date.<\/p><p>If you have any doubts about this register, contact <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/\" target=\"_blank\" rel=\"noopener\">Asesor\u00eda Orihuela Costa<\/a>, our team will evaluate your company&#8217;s salary equalisation and will take care of making and updating the register, so that it complies with the current regulations.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The salary register or wages register, technically known as the payroll register, is a mandatory document for many companies in Spain. Below we will analyse its content, the circumstances in which it is necessary and the advantages for a company of having this register. What is the payroll register The payroll register in Spain is [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15245,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1,46],"tags":[],"class_list":["post-15272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/08\/spreadsheet-2816806_640-640x445.jpg",640,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/08\/spreadsheet-2816806_640-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/08\/spreadsheet-2816806_640-300x225.jpg",300,225,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/08\/spreadsheet-2816806_640.jpg",640,480,false]},"yoast_head":"<!-- This site is optimized with the 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