Understanding Special Collectives Management

Special collectives are groups of people who require different payroll treatment because they have a special labor relation with the company for which they work. Companies consider the cost related to these people as personnel expenses. PeopleSoft Global Payroll for Spain considers individuals in the following groups to be special collectives:

• Displaced persons and expatriates

• Scholarship holders

• Preretired

• Professionals

PeopleSoft Global Payroll for Spain provides functionality to manage the relationship between companies and these groups. This includes functionality to manage payments, social security contributions, taxation, and reporting for each of the special collective types.