Práctica de salarios y cotizaciones

Synopsis of Práctica de salarios y cotizaciones

«Práctica de salarios y cotizaciones» is the practical guide by Isabel López y López, published by CEF in paperback (576 pages, in Spanish).

Guide adapted to 2019 regulations explaining how to prepare salary receipts and settle Social Security contributions, by self-assessment or direct settlement. It reviews accruals, deductions, contributions, IRPF, affiliation, the RED System and bonuses, and applies them in practical cases, including a global case with ten workers and TC-2 documents.

Corresponds to the 27th edition, published in May 2019. It incorporates the regulatory changes of Royal Decree-Laws 28/2018, 6/2019 and 8/2019.

For HR professionals, students and business owners who need practical support in managing payroll and contributions.