The minimum data that must be included in the payroll are the following:
1. Personal details of employer and employee as follows:
(i) full name
(ii) address
(iii) ID number
(iv) social insurance number or employer’s registration number
2. Date of payment
3. Period of payment
4. Payment data as follows:
(i) basic wage with reference to the number of weekly working hours;
(ii) overtime pay with reference to the number of overtime hours and of calculation method of overtime compensation
(iii) any other payments.
5. Employee contributions as follows:
(i) Social Insurance Fund
(ii) General Health System
(iii) any other contributions provided for by law or regulation or written agreement or collective agreement.
6. Employer contributions as follows:
(i) Social Insurance Fund
(ii) Social Cohesion Fund
(iii) Redundancy Fund
(iv) Human Resource Fund
(v) General Health System
(vi) other contributions provided for by law or regulation or written agreement or collective agreement.
7. Data included if applicable:
(i) cost-of-living adjustment
(ii) commission
(iii) 13th wage
(iv) 14th wage
(v) travel expenses
(vi) contributions to the Social Insurance Central Holiday Fund
(vii) employer and/or employee contributions to the Provident Fund.