Absenteeism
Employee absence from their post during working hours, whether justified or not. It is measured to detect problems with organisation, health or workplace climate.
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A
B
Biometric signature
An electronic signature that captures the signer’s biometric data (stroke, pressure) from a phone or tablet. It has legal validity in accordance with the eIDAS regulation.
C
Collective agreement
An agreement between the company (or employers’ association) and worker representatives that sets the working conditions of a sector or company: pay, working hours, leave, etc.
Contribution base
The amount on which Social Security contributions are calculated. It usually matches gross monthly pay plus the pro-rata share of extra payments.
E
ERE
Expediente de Regulación de Empleo (Collective Redundancy Procedure): a procedure for the collective dismissal of workers for economic, technical, organisational or production-related reasons.
ERTE
Expediente de Regulación Temporal de Empleo (Temporary Employment Regulation): the temporary suspension of contracts or reduction of working hours. The employee keeps the employment link and receives unemployment benefit.
Extra payment
Additional remuneration paid once or several times a year (usually in summer and at Christmas). It may be spread across the twelve monthly payments.
F
Final settlement
The document and financial settlement that clears the amounts outstanding at the end of the employment relationship: the month’s salary, untaken holidays and the pro-rata share of extra payments.
G
Gross salary
The total agreed remuneration before applying IRPF and Social Security deductions. Net salary is what the employee ultimately receives.
H
Holidays
A paid annual rest period of at least 30 calendar days per year worked. They accrue in proportion to the time registered as employed.
Hours bank
A flexibility system that accumulates hours worked over or under the schedule so they can be offset in another period, instead of being paid or deducted immediately.
I
IPREM
Indicador Público de Renta de Efectos Múltiples (Public Multiple-Effect Income Indicator): a reference used to grant aid, subsidies or unemployment assistance, instead of the SMI.
IRPF
Impuesto sobre la Renta de las Personas FÃsicas (Personal Income Tax). The company withholds a percentage of the payslip on account of this tax based on salary and personal circumstances.
L
Leave of absence
A temporary suspension of the contract at the employee’s request. It may be voluntary, for the care of family members or compulsory, with differing rights to keep the post.
O
Objective dismissal
Termination of the contract for economic, technical, organisational or production-related reasons. Compensation is 20 days per year worked, capped at 12 months’ salary.
Onboarding
The process of welcoming and integrating a new employee: training, documentation, access rights and adaptation to the company culture.
Overtime
Hours worked beyond the agreed standard schedule. They must be recorded, offset with rest time or paid, and must not exceed 80 per year (save for exceptions).
P
Payslip
A document detailing an employee’s salary over a period: earnings, deductions (IRPF, Social Security) and net amount to be received.
Permanent-seasonal contract
A permanent contract for seasonal or intermittent work that recurs over time. The employee is called back each season while retaining their seniority.
Probationary period
The initial phase of the contract during which either party may terminate it without compensation or notice. Its duration is set by the collective agreement or the Workers’ Statute.
R
Remote work
The regular provision of services from a distance. Ley 10/2021 requires a written agreement, reimbursement of expenses and recording of remote working hours.
Rotating shifts
A system in which workers periodically alternate time bands (morning, afternoon, night). It requires careful planning to respect rest periods.
S
Seniority
The length of time an employee has been providing service to the company. It determines severance pay and, under many collective agreements, salary supplements.
Severance pay
Financial compensation for the employee when the company terminates the contract. Its amount depends on the type of dismissal and on seniority.
Sick leave
A situation of temporary incapacity in which the employee cannot perform their role due to illness or accident. The benefit is paid by the company, the mutual insurer or Social Security depending on the case.
SMI
Salario MÃnimo Interprofesional (National Minimum Wage): the minimum legal remuneration that any full-time worker must receive, set annually by the Government.
Social Security contribution
The financial contribution that the company and the employee make to Social Security to fund pensions, unemployment and benefits. It is calculated on the contribution base.
Staff turnover
The rate at which employees join and leave the company. High turnover raises hiring and training costs and usually signals retention problems.
T
Time record
The legal obligation to log the entry and exit time of every employee. Records must be kept for 4 years and be available to the Labour Inspectorate.
U
Unfair dismissal
A dismissal that a judge declares unjustified. It gives the right to compensation of 33 days’ salary per year worked (subject to caps) or to reinstatement.
W
Whistleblowing channel
A mandatory internal reporting system (Ley 2/2023) that allows employees and third parties to report irregularities confidentially or anonymously.
Working hours
The agreed daily, weekly or annual working time. The law requires the actual schedule of the entire workforce to be recorded.
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