ES Pagas Extra
Hoja de trabajo del devengo de pagas extraordinarias: pago único frente a prorrateo, devengo mensual y su tratamiento en la cotización, como apoyo a la preparación de la nómina.
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ES Pagas Extra
Spanish extra-pay (pagas extraordinarias) accrual worksheet: lump-sum vs prorrateo, monthly devengo and the cotización treatment, as a payroll preparation aid.
Spanish workers are entitled by the *Estatuto de los Trabajadores* (art. 31) to at least two *pagas extraordinarias* per year. This app models each employee's extra-pay scheme — paid as lump sums (June / December) or *prorrateadas* (spread across the twelve monthly payslips) — and builds the monthly accrual (*devengo*) worksheet with the correct cotización (Social Security) treatment.
Características principales
Extra-pay schemes
define per employee the number of pagas, their *periodo de devengo* (annual or semestral) and whether they are prorrateadas.
Monthly accrual engine
compute the amount accrued each month towards each paga, the cumulative provision and the pending balance at any date.
Lump-sum vs prorrateo
compare the two models and show the per-payslip amount under prorrateo, including the *base de cotización* impact (extra pay always cotiza, whether paid as a lump sum or prorrateada).
Devengo proration
handle partial accrual for mid-period hires and leavers (alta/baja), prorating by days worked in the accrual window.
Convenio colectivo defaults
capture per-convenio rules (number of pagas, periodo de devengo, prorrateo policy, base) and push them onto the employee schemes.
Recibo preparation
build the recibo de salarios fragment for each extra pay: the devengo line plus the worker cotización deductions (contingencias comunes, desempleo, FP, MEI) and the líquido to be received.
Liquidación on baja
settle the extra pay accrued but not yet paid when an employee leaves mid-period.
Lump-sum vs prorrateo comparison
a wizard that shows the month-by-month cash-flow difference between the two payment models (annual gross and cotización are identical).
Worksheet / CSV export
export the monthly accrual schedule for the payroll team.
Capturas de pantalla
Comparar Modelos De Pago
Exportar Devengos
Especificaciones
- Compatible: Odoo 18.0 / 19.0 / 20.0
- Licencia: OPL-1
- Idiomas: Español, Inglés
- Autor: Pokutsoft
- Dependencias: hr, mail
- Soporte: support@pokutsoft.com
Important correction
The worker MEI deduction used to be a module constant. It is now a dated rate table, and the 2026 exercise carries the worker MEI of 0,15 % (Orden PJC/297/2026, art. 16). Receipts prepared for 2026 before this version used the previous rate and should be reviewed; the 2025 row keeps the values the module shipped and says so in its source field.
Update date: 2026-09-19
User guides (PDF)
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