The non-wage earnings are those that are included in the payroll and that are included in the contract, but do not pay for actual work (such as salary payments), or rest periods. Examples of these are compensation for expenses incurred by the worker as a result of their work, compensation, etc.
Although they are not considered as salary, they do contribute to Social Security and pay income tax, mostly; There are exceptions, as long as they do not exceed the established amount.
Examples of non-wage earnings
- Compensation and supplies. These are amounts that are paid to workers for expenses incurred as a result of their activity. For example, maintenance and travel expenses (restaurants, hotels), expenses for urban transport, locomotion or compensation for different causes (wear and tear of tools, work clothes, etc.)
- Social Security benefits. They are those that occur due to temporary disability due to illness, accident and even partial unemployment.
- Improvements in the protective action of Social Security. Similar to the previous point, it is when the company improves the benefits of the Administration, in case of pregnancy, lactation, disability, etc.
- compensation. When deaths, transfers, suspensions occur, or because the worker has had an accident due to some negligence attributed to the company.
- other perfections. Here some social benefits are brought together, such as payment in kind, retirement incentives, doctors, insurance, nursery checks, etc.
Along with the salary perceptions, you will find the non-salary ones as «accruals» in the employment contract. If you have any questions, you can always consult the collective agreement in which you find yourself.
