Complements
This topic discusses:
Complements in Spain.
Language complement.
Degrees or special skills complement.
Mejora Voluntaria.
Public transportation and distance complement.
Extra periods.
Complements complete the final gross pay for each employee or group of employees. Complements understood as basic earnings are always calculated as Unit * Rate, where the worked days is in the Unit component of the calculation rule.
Three types of complement earnings exist:
Personal conditions.
Work completed.
The company's situation and results.
Note: The payroll calculation process treats all these complements in the same way.
In this topic, detailed information is provided about personal condition complements, which include language skills, degrees or special skills, mejora voluntaria, and transportation. Complements for work completed and company situation are discussed in other topics in this product documentation.
Generally, employees receive a language complement only if they were hired specifically for their language skills and if using those language skills are a tool in their job.
The calculation rule for the language complement element is defined as Unit * Rate, where Unit is the days worked in a month and Rate is a rate code.
Because the language complement is an employee-specific earnings, it must be assigned individually for each employee who qualifies.
The language complement is defined on the Earnings component (GP_EARNING). Accumulators for the language component are discussed in this topic.
The degrees or special skills complement is used to compensate employees for their knowledge of a subject or for their skills.
Note: The calculation rule, page setup, and accumulators for the degrees or special skills complement are the same as those for the language complement.
Mejora voluntaria is the substitute for the complemento absorbible. It is a complement that you manually calculate to pay an employee the difference between the market price and the specific salary reflected in the labor agreement for his category if you have defined compensation at the labor agreement level.
Note: The calculation rule, page setup, and accumulators for the mejora voluntaria complement are the same as those for the language complement.
The public transportation and distance complement is paid to employees to compensate for the distance between their residence and the company location. From December 2013 (RDL 16/2913) the entire amount paid as Public Transportation and Distance Complement contributes to Social Security. However, prior to Decemeber 2013, the maximum social security exempted was 20 percent of IPREM (Indicador Público de Renta de Efectos Multiples). Depending on whether the employee contributes to social security on a monthly or daily basis, the IPREM amount was calculated either monthly or daily.
Indicador Público de Renta de Efectos Multiples is a monthly or daily value established annually
Because the public transportation and distance complement is an employee-specific earning, you must assign it individually for each employee who qualifies.
Note: There is an exception to daily employees and the transportation complement. Sometimes, the transportation complement is paid monthly, regardless of whether an employee contributes to Social Security on a monthly or daily basis. You can specify how the earning is calculated by assigning a daily or nondaily frequency on the Job Data - Compensation page. Frequencies other than daily generate monthly transportation complements. The TRANSPORTE earning is identified in the Custom Fields area with the value 1-TRNSPRTE.
In addition to 12 pay periods per year, employees are also eligible for two or more extra period payments, as defined by their labor agreements. Two extra period payments are the statutory minimum; however, a labor agreement may set a higher number. Extra periods are either paid as a lump sum or prorated over the year.
Note: Extra periods are discussed in detail in another topic in this product documentation.