Payroll Checker

Parse and validate Spanish payslips (nóminas)

Inspired by ATPC by Ramiro Aparicio (friscoMad). Payroll validation logic based on Franco Albareti's payslip checking spreadsheet.

100% Private: All processing happens locally in your browser. Your payslips never leave your device.

Save Slots

Save your current session (payslips + configuration) to a slot. Each slot is independent. Data is stored locally without PII (no names, no DNI, no filenames).

Current Session

No payslips loaded.

Saved Slots

No saved slots yet.

Full Backup

Export everything — config, saved slots, and on-call data — as a single file. Payslip PDFs are not included; upload them separately on the new device to re-parse.

Upload Payslip PDFs

Upload your Spanish payslip PDFs. If password-protected, enter the password below (usually your DNI/NIE).

Drag & drop payslip PDFs here
or click to select

Upload and parse payslips to see results here.

Expected Salary Configuration

How it works

Enter your annual gross salary from your employment contract. The tool will calculate your expected monthly gross (÷12, since prorrata is included). Variable items like Wallet and Awardco are excluded from validation since they change monthly.

When enabled, on-call stipends and response pay from the On-Call Tracker are added to expected monthly gross for each payslip month. Switch to the On-Call Tracker page to manage rotation and incident data.

Tax Regime & Beckham Law

Configure your tax regime. If you qualify for the Beckham Law (Régimen de Impatriados), IRPF should be withheld at a flat 24% instead of the progressive rate.

RSU / Equity Tracking
RSU Validation Mode
Additional Compensation Categories

Mark items that are not part of your base contract salary but appear on your payslip. These will be separated in the annual projection. You can set expected monthly amounts for each.

Advanced: Benefit Start Dates

If a benefit started mid-year, set its start month so calculations account for fewer expected months.

Advanced: Display & Currency

Configure how amounts are displayed. Useful if you want to see values in USD or prefer US number formatting.

Or: Use a parsed payslip as baseline

After parsing payslips, click below to use the first one as your expected baseline. Future payslips will be compared against it.

Understanding Your Spanish Payslip

Earnings (Devengos)

Base Salary / Salario Base
Your fixed monthly salary as per your employment contract. This is the foundation of your compensation and is subject to social security contributions and income tax.
Plus Convenio / Plus Convenio
Additional payment established by the collective bargaining agreement (convenio colectivo) applicable to your sector. This ensures minimum compensation standards across the industry.
Absorbable Improvement / Mejora Absorbible
A salary supplement that can be absorbed by future legally-mandated salary increases. This is often used to bring your total compensation above the minimum required by the collective agreement.
Non-Compete Agreement / Pacto No Competencia
Compensation for agreeing not to work for competitors during or after your employment. This is taxable income.
Wallet / Benefits / Wallet
Flexible benefits allowance (like Forma/Cobee) that you can use for various expenses. May include portions that are tax-exempt up to legal limits.
Extra Pay Prorate / Prorrata Pagas
In Spain, employees receive 14 payments per year (12 monthly + 2 extra "pagas"). This line shows the monthly proration of those extra payments, included in your regular paycheck rather than as separate payments in June and December.
Exempt Insurance / Seguros Exentos
Company-paid insurance premiums (health, life, etc.) that are exempt from income tax up to legal limits. This is a tax-free benefit.
Taxable Insurance / Seguros Sujetos
Company-paid insurance premiums that exceed the tax-exempt limit and are therefore subject to income tax.
RSU In-Kind Income / Especies Si. RSUs Dep
Restricted Stock Units (RSUs) that vested this period, reported as in-kind income (retribución en especie). This amount is added to your gross earnings but offset by the "In-Kind Deduction" since you receive shares rather than cash. The IRPF on this amount appears as "Passed-on Income Tax" (Repercutidos).
RSU Tax Reported / RSUs Tax Reported
The taxable value of RSU vesting reported for IRPF purposes. This is a real earning included in T. DEVENGADO (not merely informational). The difference from RSU In-Kind Income may reflect employer-absorbed withholding or cost basis adjustments.
Profit Sharing / Profit Sharing
Variable bonus tied to company or individual performance. Taxable income; it is categorized under "Bonuses" when the checker validates your compensation.
Awardco / Awardco
Employee recognition/rewards platform payout. Typically taxable income; categorized as "Awardco" in compensation validation.
On-Call Compensation / On-Call
Combined on-call stipend and incident response pay. Compare it against the On-Call Tracker, which breaks down expected stipends (€20 per workday, €50 per weekend/holiday) and overtime response pay.

Deductions (Deducciones)

Common Contingencies / Cotización Contingencias Comunes (4.70%)
Social security contribution covering healthcare, maternity/paternity leave, and retirement pension. The 4.70% is the employee portion; your employer pays an additional 23.60%.
Intergenerational Equity / Mecanismo Equidad Intergeneracional (0.15%)
A contribution to ensure pension sustainability across generations, introduced in 2023. This funds the reserve for future pension obligations.
Solidarity Contribution / Cotización Adicional Solidaridad
Additional contribution for high earners (income above the maximum contribution base) to support the pension system. Introduced in 2024.
Professional Training / Cotización Formación Profesional (0.10%)
Contribution to fund professional training and continuous education programs for workers.
Unemployment Insurance / Cotización Desempleo (1.55%)
Contribution to the unemployment benefit system. If you lose your job, this funds your unemployment payments. Your employer pays an additional 5.50%.
Income Tax Withholding / Tributación IRPF
Personal income tax (Impuesto sobre la Renta de las Personas Físicas) withheld at source. The percentage varies based on your salary, personal situation, and regional tax rates. This is a prepayment of your annual tax; you'll reconcile it when filing your tax return (Declaración de la Renta).
In-Kind Deduction / Descuento Conceptos en Especie
Deduction for benefits received "in kind" (like insurance premiums paid by the company). These are added to your taxable income but then deducted since you don't receive them as cash.
Passed-on Income Tax / Imp. Ingr. Cta. Repercutidos
Income tax on in-kind benefits (taxable insurance, RSU vests) that your employer "passes on" to you by deducting it from your cash pay. It is validated separately from regular IRPF, and when IRPF looks low by exactly this amount the checker shows "✓ (−Rep)".
ESPP / ESPP
Your contribution to the Employee Stock Purchase Plan, deducted from net pay. When shares are purchased, an ESPP refund or taxable gain can appear as earnings, and the checker excludes the refund from the IRPF base it expects.
Liquidity Adjustment / Ajuste Líquido
An adjustment applied to the net amount paid out (líquido) rather than to taxable pay. The checker recognizes this line so it is not flagged as unparsed; check the amount against what payroll says it corrects.

Contribution Bases (Bases de Cotización)

Total Remuneration / REM. TOTAL
The total gross amount of all salary concepts before any deductions.
Common Contingencies Base / BASE C.C.
The amount used to calculate social security contributions. This has minimum and maximum limits set annually by the government. In 2024, the maximum is €4,720.50/month.
IRPF Base / BASE I.R.P.F.
The amount subject to income tax withholding. This may differ from total remuneration due to tax-exempt items like certain insurance premiums.
Total Earnings / T. DEVENGADO
The payslip's own total of all earnings. The checker compares the sum of the earnings it parsed against this figure to catch missing or misread lines.
Total Deductions / T. A DEDUCIR
The payslip's own total of all deductions. The checker compares the sum of the deductions it parsed against this figure.
Net Pay / Líquido a Percibir
The final amount deposited into your bank account after all deductions. This is your "take-home pay."

Equity Taxation: US → Spain Transfer

When you transfer from the US to Spain mid-vesting, RSU income is split between jurisdictions based on where you worked during the grant-to-vest period. This guide explains the process, formulas, and how to read your payslip.

The Pro-Rata Formula

Grant-to-Vest Allocation / Asignación por Período de Vesting
Each RSU vest is split based on weekdays worked in each country between the grant date and the vest date. This is confirmed by IRS Chief Counsel Memo 202327014 (US) and Spain's DGT ruling V0425-25.
US-sourced = Vest Value × (US workdays ÷ Total workdays)
Spain-sourced = Vest Value × (Spain workdays ÷ Total workdays)
Each quarterly vest is calculated independently — earlier vests have more US days, later vests have more Spain days. Workdays are weekdays (Mon–Fri, ~260/year).
Practical Example / Ejemplo Práctico
Grant: Jan 1, 2022. Transfer to Spain: Jun 1, 2024. Vest: Mar 31, 2026.
Total workdays (grant→vest): ~1,105
US workdays (Jan 2022→Jun 2024): ~630
Spain workdays (Jun 2024→Mar 2026): ~475
US: 57% · Spain: 43%
If that vest is worth €5,000 → €2,850 US-sourced, €2,150 Spain-sourced.

Taxation by Jurisdiction

US-Sourced Portion / Parte Atribuida a EEUU
Not taxable in Spain. Under the Beckham Law regime, only income from work performed in Spain is subject to Spanish taxation. The US-sourced portion is excluded entirely from your Spanish tax base.

US taxation: If you're a US citizen, the full vest value is taxable on your US return (worldwide income). You claim a Foreign Tax Credit (Form 1116) for any Spanish taxes paid on the Spain-sourced portion.

California: Uses the same grant-to-vest allocation. The CA-sourced portion is taxable even after you leave (Form 540NR). California does not allow credits for foreign taxes.
Spain-Sourced Portion / Parte Atribuida a España
Taxable in Spain. This portion is subject to Spanish IRPF.

Under Beckham Law: Flat 24% rate on employment income up to €600,000 (47% above that). This applies to all Spain-sourced employment income, including the Spain-sourced share of RSUs (shown as retribución en especie on the payslip).

Without Beckham Law: Progressive state plus autonomous community rates (19%–47% combined on the default scale; some regions such as Madrid are lower). You may be able to apply the 30% irregular income reduction to RSUs accruing over 2+ years (capped at €300k), though it is contested for recurring plan vests — this reduction is not available under Beckham Law.

Reading RSUs on Your Spanish Payslip

RSU In-Kind Income / Especies Si. RSUs Dep
The full fair market value of shares vesting this month, reported as in-kind income (retribución en especie). This is added to T. DEVENGADO but offset by the In-Kind Deduction below. Important: Your employer may report the full vest value here, not just the Spain-sourced portion — the jurisdiction split is handled at tax filing time (Modelo 151), not on the payslip.
RSU Tax Reported / RSUs Tax Reported
The taxable value of the RSU vesting for IRPF purposes. May differ from "In-Kind Income" if the employer absorbs part of the withholding or adjusts for cost basis. This is a real earning included in T. DEVENGADO.
In-Kind Deduction / Descuento Conceptos en Especie
Deduction that offsets the in-kind income — since you receive shares, not cash. This appears in T. A DEDUCIR and ensures RSUs don't inflate your cash net pay.
Passed-on Income Tax / Imp. Ingr. Cta. Repercutidos
IRPF withheld on the in-kind income, "passed on" to you (deducted from your cash pay). Under Beckham Law, this should be at 24%. If your employer withholds at the progressive rate instead, you're being over-withheld and can reclaim the difference via Modelo 151.

Over-Withholding & Refunds

Beckham Law Over-Withholding / Retención Excesiva Ley Beckham
If your employer withholds IRPF at the progressive rate (e.g. 30%) instead of the Beckham flat 24%, you are being over-withheld each month. The difference accumulates and is refunded when you file your Modelo 151 (the Beckham regime tax return, filed April–June of the following year).

To fix going forward: Provide your employer with your Modelo 149 (Beckham regime election) and AEAT acknowledgment. They are then obligated to apply the 24% rate.
Double Taxation Relief / Convenio de Doble Imposición
The US-Spain tax treaty (Article 24) uses the foreign tax credit method:
  • US side: Claim FTC (Form 1116) for Spanish taxes paid on Spain-sourced income
  • Spain side: Under Beckham Law, US-sourced income isn't taxed in Spain, so no credit needed
  • California: Does not allow foreign tax credits — CA-sourced income is taxed regardless
The FTC prevents true double taxation, but you may still pay the higher of the two rates on overlapping income.

Key Dates & Filing

Annual Tax Filing / Declaración Anual
  • Spain (Beckham): File Modelo 151 (April–June following the tax year)
  • US Federal: File Form 1040 + Form 1116 (FTC) by April 15 (automatic 2-month extension for expats to June 15)
  • California: File Form 540NR by April 15
Ensure your employer provides Modelo 190/296 summaries for Spanish filing, and W-2 for US filing.

Income Summary Letter

Generate a printable income summary that explains your total compensation including RSU equity that doesn't appear on your Spanish payslips. Useful for rental applications, mortgage pre-approvals, or other proof-of-income needs.

Opens in a new printable window
⚠ WORK IN PROGRESS — NOT TAX ADVICE

This is a rough estimation tool for reference purposes only. It is not a substitute for professional tax advice. Consult a CPA or tax attorney specializing in US expat taxation (e.g., Greenback, Bright!Tax, or a Big 4 international tax group) to prepare your actual return. Tax brackets are estimated for 2026 and may differ from final IRS figures.

US Federal Tax Estimator

Projected uses grant data + Beckham rate for full year estimate
MFJ requires spouse ITIN + consent. Usually better brackets.
⚠ Once FEIE is elected, can't revoke for 5 years without IRS permission.
Total IRPF + Repercutidos from payslips
Total shares sold at vest (uses share price to compute $)
If entered, overrides shares × price calculation
⚠ WORK IN PROGRESS — NOT TAX ADVICE

Rough annual IRPF estimate for a US/Spain situation. It models employment income only (salary + RSUs) and ignores most deductions and regional credits. Confirm with an asesor fiscal before filing. Scales are 2026 estimates.

Spain IRPF Estimator (full year)

Switch to Regular resident to see the comparison and its extra inputs.
Only affects the regular-resident regime.
Regular regime only; not available under Beckham. Contested for RSUs: recurring plan vests are often treated as ordinary income, so this is opt-in.
Deductible in regular regime only
On top of the €5,550 personal minimum
Payslips so far + months without a payslip at the rate to the right
Beckham: 24% once the Modelo 149 is applied. Regular: your latest payslip rate. Changing this re-estimates the withheld total.
For the Spanish foreign tax credit (regular regime)