Individual account: content and delivery to employee

The account records work and compensation by pay period, with deductions and quarterly and annual totals. It must identify the employer and worker before use. Compensation elements are entered no later than when they become due. A pay statement remains due at each final settlement.

Deliver identification data within two months of the worker's start. The complete annual copy is due before March 1 of the following year; if departure occurs during the year, within two months of the end of the quarter of departure. The regulatory framework is the Royal Decree of August 8, 1980, published August 27, 1980; the practical page consulted bears no update date.