{"id":59,"date":"2026-08-12T14:09:01","date_gmt":"2026-08-12T14:09:01","guid":{"rendered":"https:\/\/calculatusueldo.es\/?p=59"},"modified":"2026-08-12T14:09:02","modified_gmt":"2026-08-12T14:09:02","slug":"partes-de-una-nomina-explicadas","status":"publish","type":"post","link":"https:\/\/calculatusueldo.es\/?p=59","title":{"rendered":"Partes de una n\u00f3mina explicadas"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Una n\u00f3mina es el documento que refleja cu\u00e1nto has generado por tu trabajo, qu\u00e9 cantidades se te descuentan y cu\u00e1nto dinero recibir\u00e1s finalmente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aunque el formato puede variar entre empresas, la mayor\u00eda de las n\u00f3minas contienen varios apartados que cumplen una funci\u00f3n concreta.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Datos de la empresa<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En la parte superior suelen aparecer los datos de la empresa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nombre o raz\u00f3n social.<\/li>\n\n\n\n<li>CIF.<\/li>\n\n\n\n<li>Domicilio.<\/li>\n\n\n\n<li>C\u00f3digo de cuenta de cotizaci\u00f3n.<\/li>\n\n\n\n<li>Otros datos identificativos.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Estos datos permiten identificar al empleador que emite la n\u00f3mina.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Datos del trabajador<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tambi\u00e9n aparecen los datos del empleado, como:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nombre y apellidos.<\/li>\n\n\n\n<li>DNI o NIE.<\/li>\n\n\n\n<li>N\u00famero de afiliaci\u00f3n a la Seguridad Social.<\/li>\n\n\n\n<li>Categor\u00eda o grupo profesional.<\/li>\n\n\n\n<li>Grupo de cotizaci\u00f3n.<\/li>\n\n\n\n<li>Puesto de trabajo.<\/li>\n\n\n\n<li>Antig\u00fcedad.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Es importante comprobar que estos datos sean correctos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Per\u00edodo de liquidaci\u00f3n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Indica el per\u00edodo al que corresponde la n\u00f3mina.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ejemplo:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Del 1 al 31 de marzo de 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si has trabajado durante todo el mes, normalmente aparecer\u00e1 el per\u00edodo completo. Si has comenzado o terminado el contrato durante ese mes, puede aparecer un per\u00edodo m\u00e1s corto.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Devengos<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Los <strong>devengos<\/strong> son las cantidades que has generado durante el per\u00edodo de trabajo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se suelen dividir en:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Percepciones salariales.<\/strong><\/li>\n\n\n\n<li><strong>Percepciones no salariales.<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Percepciones salariales<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Son las cantidades que forman parte de tu remuneraci\u00f3n por el trabajo realizado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pueden incluir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salario base.<\/li>\n\n\n\n<li>Complementos salariales.<\/li>\n\n\n\n<li>Antig\u00fcedad.<\/li>\n\n\n\n<li>Plus de nocturnidad.<\/li>\n\n\n\n<li>Complementos de puesto.<\/li>\n\n\n\n<li>Horas extraordinarias.<\/li>\n\n\n\n<li>Comisiones.<\/li>\n\n\n\n<li>Incentivos.<\/li>\n\n\n\n<li>Pagas extraordinarias.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Percepciones no salariales<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Son cantidades que pueden aparecer en la n\u00f3mina pero que tienen una naturaleza diferente del salario.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dependiendo del caso, pueden incluir determinados gastos, indemnizaciones o suplidos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Su tratamiento fiscal y de cotizaci\u00f3n puede ser diferente seg\u00fan el concepto.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Salario base<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>salario base<\/strong> es la cantidad fijada para el trabajador seg\u00fan su categor\u00eda o grupo profesional y las condiciones aplicables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ejemplo:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Salario base: 1.500 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A esta cantidad pueden a\u00f1adirse diferentes complementos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. Complementos salariales<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Los complementos son cantidades adicionales al salario base.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pueden estar relacionados con:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Antig\u00fcedad.<\/li>\n\n\n\n<li>Puesto de trabajo.<\/li>\n\n\n\n<li>Turnos.<\/li>\n\n\n\n<li>Nocturnidad.<\/li>\n\n\n\n<li>Responsabilidad.<\/li>\n\n\n\n<li>Productividad.<\/li>\n\n\n\n<li>Condiciones especiales del trabajo.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">No todos los trabajadores tienen los mismos complementos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. Pagas extraordinarias<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La n\u00f3mina debe reflejar c\u00f3mo se abonan las pagas extraordinarias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pueden cobrarse de forma separada en determinados momentos del a\u00f1o o estar <strong>prorrateadas<\/strong> en las n\u00f3minas mensuales, seg\u00fan corresponda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por eso es importante saber si tu salario anual se distribuye en <strong>12 o 14 pagas<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. Total devengado<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>total devengado<\/strong> es la suma de las cantidades que has generado antes de aplicar las deducciones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ejemplo:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Concepto<\/th><th>Importe<\/th><\/tr><tr><td>Salario base<\/td><td>1.600 \u20ac<\/td><\/tr><tr><td>Complementos<\/td><td>300 \u20ac<\/td><\/tr><tr><td>Incentivos<\/td><td>100 \u20ac<\/td><\/tr><tr><td><strong>Total devengado<\/strong><\/td><td><strong>2.000 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Los <strong>2.000 \u20ac<\/strong> ser\u00edan el importe bruto del ejemplo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">9. Deducciones<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Despu\u00e9s de los devengos aparecen las <strong>deducciones<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Son cantidades que se descuentan de la n\u00f3mina.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entre las m\u00e1s habituales est\u00e1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cotizaciones del trabajador a la Seguridad Social.<\/li>\n\n\n\n<li>Retenci\u00f3n de IRPF.<\/li>\n\n\n\n<li>Otras deducciones que puedan corresponder.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">10. Cotizaciones a la Seguridad Social<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Una parte del salario del trabajador se destina a las cotizaciones correspondientes a la Seguridad Social.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En la n\u00f3mina pueden aparecer diferentes conceptos relacionados con:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contingencias comunes.<\/li>\n\n\n\n<li>Desempleo.<\/li>\n\n\n\n<li>Formaci\u00f3n profesional.<\/li>\n\n\n\n<li>Otros conceptos de cotizaci\u00f3n aplicables.<\/li>\n\n\n\n<li>Horas extraordinarias, cuando corresponda.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La empresa tambi\u00e9n realiza aportaciones a la Seguridad Social, que no deben confundirse con las cantidades descontadas al trabajador.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">11. Retenci\u00f3n de IRPF<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>IRPF<\/strong> es el Impuesto sobre la Renta de las Personas F\u00edsicas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La empresa realiza una retenci\u00f3n sobre la n\u00f3mina y la ingresa como pago a cuenta del impuesto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El porcentaje puede variar seg\u00fan las circunstancias de cada trabajador.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ejemplo, pueden influir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salario anual.<\/li>\n\n\n\n<li>Situaci\u00f3n familiar.<\/li>\n\n\n\n<li>Hijos.<\/li>\n\n\n\n<li>Tipo de contrato.<\/li>\n\n\n\n<li>Circunstancias personales.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Por eso, dos trabajadores con el mismo salario bruto pueden tener un salario neto diferente.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">12. Bases de cotizaci\u00f3n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La n\u00f3mina tambi\u00e9n suele incluir las <strong>bases de cotizaci\u00f3n<\/strong> utilizadas para calcular las cotizaciones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Puedes encontrar diferentes bases, como:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Base de contingencias comunes.<\/li>\n\n\n\n<li>Base de contingencias profesionales.<\/li>\n\n\n\n<li>Bases relacionadas con determinados conceptos de recaudaci\u00f3n conjunta.<\/li>\n\n\n\n<li>Base adicional de horas extraordinarias, cuando corresponda.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Estas bases no tienen por qu\u00e9 coincidir exactamente con el salario bruto.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">13. L\u00edquido a percibir<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>l\u00edquido a percibir<\/strong> es la cantidad que finalmente recibir\u00e1 el trabajador despu\u00e9s de aplicar las deducciones correspondientes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De forma simplificada:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Total devengado \u2212 deducciones = l\u00edquido a percibir<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ejemplo:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.000 \u20ac \u2212 330 \u20ac = 1.670 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este ejemplo, el trabajador recibir\u00eda <strong>1.670 \u20ac<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">14. Firma y otros datos<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dependiendo del formato utilizado por la empresa, la n\u00f3mina puede incluir tambi\u00e9n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fecha de emisi\u00f3n.<\/li>\n\n\n\n<li>Firma o sello de la empresa.<\/li>\n\n\n\n<li>Firma del trabajador, cuando corresponda.<\/li>\n\n\n\n<li>Forma de pago.<\/li>\n\n\n\n<li>Cuenta bancaria parcialmente identificada.<\/li>\n\n\n\n<li>Informaci\u00f3n adicional.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Ejemplo de una n\u00f3mina simplificada<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Imaginemos:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Devengos<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Concepto<\/td><td>Importe<\/td><\/tr><tr><td>Salario base<\/td><td>1.600 \u20ac<\/td><\/tr><tr><td>Complementos<\/td><td>300 \u20ac<\/td><\/tr><tr><td>Incentivos<\/td><td>100 \u20ac<\/td><\/tr><tr><td><strong>Total devengado<\/strong><\/td><td><strong>2.000 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Deducciones<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Concepto<\/td><td>Importe<\/td><\/tr><tr><td>Seguridad Social<\/td><td>\u2212130 \u20ac<\/td><\/tr><tr><td>IRPF<\/td><td>\u2212200 \u20ac<\/td><\/tr><tr><td><strong>Total deducciones<\/strong><\/td><td><strong>\u2212330 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Resultado<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.000 \u20ac \u2212 330 \u20ac = 1.670 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>l\u00edquido a percibir<\/strong> ser\u00eda de 1.670 \u20ac en este ejemplo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Las 5 partes que debes recordar<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si quieres entender r\u00e1pidamente una n\u00f3mina, c\u00e9ntrate en estas cinco partes:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Datos del trabajador y de la empresa<\/strong><br>Te dicen qui\u00e9n emite y qui\u00e9n recibe la n\u00f3mina.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Devengos<\/strong><br>Muestran todo lo que has generado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Total devengado<\/strong><br>Representa el importe bruto antes de las deducciones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Deducciones<\/strong><br>Muestran las cantidades que se descuentan, como Seguridad Social e IRPF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. L\u00edquido a percibir<\/strong><br>Es la cantidad final que recibir\u00e1s.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">En resumen<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La estructura b\u00e1sica de una n\u00f3mina puede entenderse as\u00ed:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Devengos \u2192 salario bruto \u2192 deducciones \u2192 salario neto<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Leer correctamente estos apartados te permite saber <strong>cu\u00e1nto has ganado, cu\u00e1nto se ha descontado y cu\u00e1nto recibir\u00e1s realmente<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si alguna cifra no coincide con tu contrato, convenio o situaci\u00f3n laboral, conviene revisarla antes de dar la n\u00f3mina por correcta.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una n\u00f3mina es el documento que refleja cu\u00e1nto has generado por tu trabajo, qu\u00e9 cantidades se te descuentan y cu\u00e1nto [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-59","post","type-post","status-publish","format-standard","hentry","category-nomina"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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