How to read a Spanish payslip (nómina): every section explained
The payslip (nómina) is the document that records what your employer pays you. They all follow a similar official format, so once you understand the sections you can check any payslip and spot mistakes.
1. Header
It contains the company's details (name, tax ID and Social Security account code), your details (name, ID, Social Security number, professional category or group and seniority) and the pay period.
2. Earnings (devengos): what you earn gross
- Base salary (salario base): the fixed part set by your collective agreement or contract.
- Salary supplements (complementos): seniority, night work, hazard pay, languages, targets, etc.
- Overtime.
- Extra payments or their monthly share, if you are paid in 12 instalments.
- Non-salary items: allowances, transport supplement or compensation. They are treated differently for contributions and IRPF.
The sum is the total earned (total devengado), your gross salary for the month.
3. Deductions: what is taken off
- Social Security contributions: common contingencies, unemployment, vocational training and MEI. In 2026 they add up to 6.50% on a permanent contract. We explain them in our guide to 2026 contributions.
- IRPF withholding: the percentage your employer applies based on your salary and situation. See IRPF brackets.
- Advances, union dues or other deductions you have authorised.
4. Net pay (líquido a percibir)
It is the total earned minus total deductions: what reaches your bank account. This is your net salary.
5. Contribution bases
At the bottom there is a table with the base for common contingencies, the base for professional contingencies and the base subject to IRPF, together with what the employer contributes. This shows what you really cost the company.
Common mistakes worth checking
- Wrong professional category or contribution group.
- Seniority not updated.
- Overtime worked that does not appear.
- IRPF withholding that does not reflect a new child or a change in family situation (report it on Form 145).
To check whether your net pay adds up, use the net salary calculator.