What is holerite and what is its importance?

Excel Spreadsheets

In this article we will talk about:

What is holerite?

Holerite is a very common term in any company and is usually tied to the concept of payroll. It is a document that records the monthly salaries of each employee that are on the company's payroll. The term holerite was derived from the name of the American businessman Herman Hollerith, who at the end of the 19th century created a system of recording information through punched cards, thus allowing the processing of large amounts of data faster and more agile.

Currently, the term holerite is used to name the printed statement of payment of any employee. In addition to containing the main information of the employee and the company as the name, CPF, CNPJ, position, among others, it is possible to visualize the gross salary value and all the deductions pertinent to the month of competence, such as INSS, health, transportation, among others, and finally, the total of the net salary to be received after all the deductions is presented.

Why is paycheck important?

The payroll is essential so that the employee is aware of all the financial records that were generated in the month worked, besides being a proof of income for the worker in the opening of crediários and other financings. It is also a guarantee that the value of the salary deposited by the company is the same as stated in this statement.

For companies, payroll represents the record of all salaries, rebates and bonuses of its employees, as well as proving that the company is complying with its tax and labor obligations. Even for this reason, there will always be two ways of saying this. One for the employee and another for company registration.

Synonyms of holerite:

The term holerite is also known and called as:

  • Contracheque;
  • Statement of payments;
  • Receipt of wages;
  • Among Others

In any case, all these denominations have the same function of providing information regarding the worker's salary.

Important calculations made on the net:

In order for the company and the worker to know the value of the net salary, some deductions must be made on the basis of important calculations. Check below the example of some of the main calculations that are performed in the holerite:


An employee has the gross monthly salary of R $ 894,65 as shown below.

What is holerite and what is its importance?

In this case, we will calculate your net salary according to each discount.


Referring to the current INSS rate table, it is possible to note that for the above example, we will have 8% discount on the employee's salary. Therefore, we have:

  • INSS = 894,65 x 0,08 (8%) = 71,57

Valley Transport and Meal Valley

For the calculation of Vale transport we will have the discount of 6% in each modality (there are other forms of discount as well). The calculation is done as follows:

  • Transport worth = 894,65 x 0,06 (6%) = 53,68
  • Meal Voucher = 894,65 x 0,06 (6%) = 53,68

Union Contribution

The union contribution is calculated based on 1 worked day, being discounted only once a year and may vary from case to case. For this calculation, we need to know the value of the employee's daily wage. In this case, just divide your total salary by the number of days in the month.

  • Union Contribution = 894,65 / 30 = 29,82

Health insurance

The amounts referring to the Health Plan are subtracted directly from the employee's gross salary and in this case, their rate varies from company to company. For our example I'm going to use $ 143,88

Final result

As a final result, it is possible to observe that the formation of the net salary is made by adding up all the discounts and subtracting the total with the gross salary. In this way, we have:

What is holerite and what is its importance?

It is worth mentioning that above was a simplified example of calculations present in the holerite. It may also include benefits related to overtime, additional unhealthiness or dangerousness or bonuses, and other values ​​can also be discounted directly on the sheet.

How to generate a paycheck on your payroll:

At times you may have the need to issue the pay stubs on your payroll. In these cases it is important that you understand everything that needs to be done to arrive in the printed form and delivered to the employee for signature. The first step is to add all of your employees' information to the payroll worksheet:

Payroll - holerite - employee registration and information

In addition to job data, work hours will still require salary and banking information. After that, you just have to post all the data of what happened that month. This entails controlling the overtime, benefit rebates, benefits benefits, surcharges, and rebates that exist in the employee's gross salary.

Payroll - Holerite - Launches

This will generate a monthly ready slip (in our example, for the month of January of 2015):

Payroll - holerite

And you can (and should) print this holerite in two ways (which are already payroll worksheet). That way, one stays with your company and another with the employee:

Payroll - Print Holder

According to the aforementioned tips, it was possible to know what is payroll and what its importance for both companies and their employees.

Indicating a tool for calculating payroll

Liked the hint of how to cast your pledge with a payroll worksheet ready? It is the main tool we indicate for calculating payroll and issuing pay stubs. To close, leave your comment below what are your biggest difficulties when it comes to this payment statement!

Excel Spreadsheets


  1. It was the same doubt that I was looking for in the blog and in the publication that, by the way, are very good. Really enjoyed.
    Rafael praised for taking this doubt. My Company has a serious problem in delivering the payslip at the due date, I do not know why.

  2. By the fifth working day of the subsequent month, as well as the payment of the salary

  3. The subject matter is very explanatory !! Just wondering how long the holerit should be placed in disarray and delivered to the employees of a company?


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