Module: PYES | Molga: 16 | Currency: EUR | Group: Europe
Includes: Seguridad Social | IRPF retención | 14 salaries | Pagas extraordinarias | 3 case studies
🧭 The Gross-to-Net Pipeline
Bruto (/101) → Seguridad Social EE → IRPF → Neto (/560)
Spain mandates 14 salary payments (12 monthly + 2 extraordinary payments in June and December). IRPF (withholding tax) is employer-computed based on annual projection.
📌 Spain Payroll Anchors
- Seguridad Social (SS) EE: Contingencias Comunes 4.70% + Desempleo 1.55% + Formación 0.10% = ~6.35%
- SS ER: ~30%+ of gross
- IRPF (Impuesto Renta Personas Físicas): 19%–47% progressive; employer withholds monthly
- 14 salaries: monthly + Paga Extra Junio + Paga Extra Diciembre (each = 1 month salary)
- SEPE: unemployment benefits administered by Social Security
👥 Case Studies
ㅤ | Case A: Engineer | Case B: Admin | Case C: Director |
Monthly Gross | EUR 2,800 | EUR 1,600 | EUR 8,000 |
SS EE (~6.35%) | EUR 178 | EUR 102 | EUR 508 |
IRPF (approx. %) | 12% | 5% | 28% |
Net Pay (approx.) | EUR 2,286 | EUR 1,418 | EUR 5,256 |
🏗️ Step 1 — Salary Structure (EUR)
Component | WT | Monthly | Notes |
Salario base | ES01 | 2,800 | Base wage |
Paga Extra (provision) | ES20 | 467 | 1/6 of annual extra |
GROSS /101 | ㅤ | 2,800 | Monthly cash only |
🔢 Step 2 — SS + IRPF (Case A)
Deduction | Amount |
SS EE 6.35% | EUR 178 |
IRPF 12% on (2,800 − 178) | EUR 314 |
Net /560 | EUR 2,308 |
🏷️ Key Wage Types
WT | Description | Payslip? |
ES01 | Salario | ✅ |
/3S1 | SS EE | ✅ |
/3T1 | IRPF | ✅ |
/560 | Neto | ✅ |
SuccessLabs Academy | SAP ECP Spain Payroll (PYES) | Gross-to-Net Playbook