Mandatory Salary Register: What It Is, Who Needs One and How to Do It
Since 2021, all companies in Spain, regardless of size, must have an updated salary register. It is not optional and the Labor Inspectorate can request it at any time.
What is it?
A document recording average salary values, supplements and extra-salary payments, broken down by sex and professional category (Royal Decree 902/2020).
Purpose
To detect and correct pay inequalities between men and women. If the average difference exceeds 25% in the same category, the company must justify it with objective causes.
How to create it
Collect all pay concepts and calculate averages and medians by sex for each group. Reference period is the calendar year. An HR management system that centralizes payroll information makes this much easier.
Frequently Asked Questions
Which companies must keep a pay register?
All of them, regardless of size, must record salaries broken down by sex, category and level.
What must the pay register contain?
Base salary, complements, non-salary perceptions and average perceptions, broken down by sex, professional group and category.
Who can access the register?
The legal representatives of workers. Each worker can request it through their representative.
Disclaimer: This article is for informational purposes only and does not constitute legal advice. The information may not be complete, accurate or up to date. For specific legal matters related to your company, always consult a qualified labor law professional or your employment advisor.