The remuneration of workers will be determined by the provisions of the applicable collective bargaining agreement, which may be improved by that which is agreed in the employment contract between the parties.
In any case, the remuneration must reach the minimum amount provided for as the National Minimum Wage, which Royal Decree 99/2023 of 14 February - which sets the national minimum wage for 2023 - has set for 2023 at €36 per day or €1,080 per month in 14 payments, in other words, €15,120 gross per year.
Salary is deemed to mean both the remuneration received in cash and in kind, although the latter may not exceed 30% of the worker's total remuneration nor give rise to any reduction in the full amount in cash of the national minimum wage.
Workers have the right to receive two extraordinary bonuses a year, one of them for the Christmas holidays and the other in the month determined in the collective bargaining agreement. Furthermore, the collective bargaining agreement will determine the amount of these extraordinary payments and the possibility of their pro rata assignment on a monthly basis.
Any compensation and allowances received in compensation for expenses incurred as a result of the employee's work activity are excluded from the salary concept.
The settlement and payment of the salary must be carried out punctually in a reference period of no more than one month.
The employer must provide the worker with a salary or payroll receipt that clearly breaks down the different remuneration concepts received by the worker.
Delay in payment of salary entails the accrual of annual interest of 10%.