| RECRUITMENT | 50% of salary | 40.000 € | | | | | |
| INITIAL TRAINING | 50% of salary | 40.000 € | | | | | |
| SALARY/YEAR | | | 80.000 € | 92.250 € | 96.068 € | 100.105 € | 104.378 € |
| SALARY INCREASE/YEAR | | | | 3% | 3% | 3% | 3% |
| BASE SALARY | | | 5.357 € | 5.518 € | 5.683 € | 5.854 € | 6.030 € |
| BONUSES | 1.0% of sales | | 5.000 € | 15.000 € | 16.500 € | 18.150 € | 19.965 € |
| EXTRA PAYMENTS | 2 extra payments per year are included | | 10.714 € | 11.036 € | 11.367 € | 11.708 € | 12.059 € |
| COMMON CONTINGENCIES | 23.6% of gross salary | | 18.880 € | 21.771 € | 22.672 € | 23.625 € | 24.633 € |
| UNEMPLOYMENT | 5.5% of gross salary | | 4.400 € | 5.074 € | 5.284 € | 5.506 € | 5.741 € |
| SALARY GUARANTEE FUND (FOGASA) | 0.2% of gross salary | | 160 € | 185 € | 192 € | 200 € | 209 € |
| VOCATIONAL TRAINING | 0.6% of gross salary | | 480 € | 554 € | 576 € | 601 € | 626 € |
| EXTRA SALARY EXPENSES | | | 23.920 € | 27.583 € | 28.724 € | 29.931 € | 31.209 € |
| COMPANY CAR | 12 x lease €500 | | 6.000 € | 6.000 € | 6.000 € | 6.000 € | 6.000 € |
| MOBILE | 12 mes x 100 € | | 1.200 € | 1.236 € | 1.273 € | 1.311 € | 1.351 € |
| OFFICE FOR RENT | 20 M2 x 25 € | | 500 € | 515 € | 530 € | 546 € | 563 € |
| EQUIPMENT, TABLE AND PC | €7,500 / 5 Years | | 1.551 € | 1.551 € | 1.551 € | 1.551 € | 1.551 € |
| AMORTIZATION OF CI | €80,000 / 5 Years | | 14.890 € | 14.890 € | 14.890 € | 14.890 € | 14.890 € |
| PRIVATE HEALTH INSURANCE | If the company offers private health insurance. | | – | – | – | – | – |
| PENSION PLAN | Additional contributions to private pension plans. | | – | – | – | – | – |
| OTHER BENEFITS | They can include restaurant vouchers, transportation, childcare, etc. | | – | – | – | – | – |
| ADMINISTRATIVE COSTS | They include payroll management, insurance, and other administrative expenses. | | – | – | – | – | – |
| FIXED COSTS | | 80.000 € | 128.061 € | 144.025 € | 149.036 € | 154.334 € | 159.941 € |
| ANNUAL WORKING HOURS AND COST/HOUR | | 1.776h | 72,11h | 81,09h | 83,92h | 86,90h | 90,06h |
| SEVERANCE PAY (IPD) | 33 days of salary/year, maximum 24 monthly payments. | | | 21.409 € | 44.308 € | 68.825 € | 95.100 € |
| FIXED COSTS C.IPD | | | | 165.434 € | 193.344 € | 223.159 € | 255.042 € |
| ANNUAL WORKING HOURS AND COST/H C. IPD | | 1.776h | | 93,15 € | 108,86 € | 125,65 € | 143,60 € |
