Module: PYES | Molga: 05 | Currency: EUR | Group: Europe
Key Statutory Facts
Parameter | Value |
Social Security EE | 6.35% (4.7% pension+1.55% paro+0.1% FP) |
Social Security ER | ~29.9% total (pension+desempleo+FOGASA+AT) |
Income Tax | IRPF 19–47% progressive withholding |
Annual Payments | 14 salary payments (base + June + December) |
Overtime | Horas extraordinarias — max 80/year; 175% or compensated |
Year-End | Modelo 190 (annual) by Jan 31 |
Monthly | Modelo 111 (IRPF) by 20th; RNT/RLC to TGSS |
FOGASA | Salary guarantee fund (0.2% ER) |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
TGSS affiliation | AEAT registration | PYES activation | Convenio colectivo
Chapter 2: Enterprise Structure
Provincias | CNAE (activity code) | CategorÃa profesional | Bases de cotización | EUR
Chapter 3: Integration
PTP | NIE/NIF replication | Seguridad Social number | Contrato type mapping
Chapter 4: Payroll Engine
PYES schema | TGSS cotización PCRs | IRPF withholding | 14 pagas setup | Horas extras
Chapter 5: Operations
RNT/RLC file (RPCEDT0ES) | Modelo 111 (AEAT) | SEPE unemployment | Nómina generation
Chapter 6: Go-Live
TGSS validation | AEAT test | 14-payment parallel run | Hypercare
Compliance
- Monthly: RNT/RLC to TGSS by last day of month
- Monthly: Modelo 111 IRPF to AEAT by 20th
- Annual: Modelo 190 by January 31