Recibo de sueldo, meaning "salary receipt" or "pay stub," is a mandatory document that employers must provide to employees with each salary payment. Known as recibo de nómina in Mexico and holerite or contracheque in Brazil, it serves as both a transparency tool and a legal record of compensation.
Required Information
A compliant recibo de sueldo must include the employee's name and identification, pay period dates, gross salary breakdown (base salary, bonuses, overtime, commissions), all deductions (income tax, social security, pension, union dues), employer contributions (social charges, health insurance), and net pay. Many countries now require digital formats with electronic signatures.
Country-Specific Requirements
In Argentina, the recibo de sueldo must follow the format specified by law and requires the employee's signature. In Mexico, the CFDI de nómina (digital payroll receipt) must be issued through the SAT's electronic system and is required for tax deduction purposes. In Brazil, the contracheque must detail each component including INSS, FGTS, and IRRF deductions.
EOR Relevance
EOR providers generate compliant pay stubs for each country, ensuring all required fields are included and the format meets local regulations. This is critical because improperly formatted pay stubs can be used as evidence in labor disputes and may result in fines during labor inspections.