{"id":71936,"date":"2012-12-10T00:33:12","date_gmt":"2012-12-10T03:33:12","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/indemnizaciones-deben-pagar-ganancias\/"},"modified":"2012-12-10T00:33:12","modified_gmt":"2012-12-10T03:33:12","slug":"indemnizaciones-deben-pagar-ganancias","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/indemnizaciones-deben-pagar-ganancias\/","title":{"rendered":"INDEMNIZACIONES: DEBEN PAGAR GANANCIAS"},"content":{"rendered":"

Es para algunos casos de despidos sin causa y quedan eximidas las indemnizaciones especiales por embarazo y estabilidad gremial.<\/span>
<\/strong><\/p>\n

A trav\u00e9s de dos circulares, la AFIP aclar\u00f3 que, por los pagos de indemnizaci\u00f3n por antig\u00fcedad por despido sin justa causa, no corresponde que el empleador retenga el impuesto a las Ganancias hasta el tope legal que marca la ley de Contrato de Trabajo. <\/span><\/p>\n

Pero si la indemnizaci\u00f3n supera esa suma, el excedente est\u00e1 alcanzado por la retenci\u00f3n del impuesto.<\/span><\/p>\n

\u00abSi el monto pagado resulta mayor al que se obtendr\u00eda aplicando el l\u00edmite m\u00e1ximo aludido, la exenci\u00f3n se reconocer\u00e1 hasta una suma equivalente al SESENTA Y SIETE POR CIENTO (67%) del importe efectivamente abonado \u2014calculado conforme al primer p\u00e1rrafo del Art\u00edculo 245 de la Ley de Contrato de Trabajo\u2014, o hasta la obtenida aplicando el referido l\u00edmite m\u00e1ximo, la que sea mayor\u201d, dice la circular N\u00aa 4 de la AFIP.<\/span><\/p>\n

Ese art\u00edculo de la Ley de Contratos de Trabajo es el que establece que el trabajador debe cobrar una indemnizaci\u00f3n equivalente a \u201cun mes de sueldo por cada a\u00f1o de servicio (\u2026) tomando como base la mejor remuneraci\u00f3n mensual, normal y habitual\u201d del \u00faltimo a\u00f1o. Pero tambi\u00e9n fija que el monto que se toma como base no podr\u00e1 exceder el equivalente al triple del promedio \u201cde todas las remuneraciones previstas en el convenio colectivo de trabajo\u201d aplicable. Y establece l\u00edmites parecidos para los trabajadores fuera de convenio o los que cobran a comisi\u00f3n o con remuneraciones variables.<\/span><\/p>\n

Con la nueva norma de la AFIP, una aclaraci\u00f3n sobre el r\u00e9gimen de Ganancias basada en un fallo que ya hab\u00eda fijado esas limitaciones, las indemnizaciones por despido sin causa est\u00e1n exentos de ganancias hasta el l\u00edmite que fija la ley o hasta el 67% de la indemnizaci\u00f3n (el monto que resulte m\u00e1s alto). Por encima, s\u00ed deben pagar el impuesto.<\/span><\/p>\n

La otra circular de la AFIP aclara que los pagos en concepto de despido por maternidad o embarazo (articulo 178 de la LCR) y por estabilidad gremial (el caso de los delegados) no tienen ninguna retenci\u00f3n del impuesto a las Ganancias.<\/span><\/strong><\/p>\n

\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

Es para algunos casos de despidos sin causa y quedan eximidas las indemnizaciones especiales por embarazo y estabilidad gremial.<\/span>
<\/strong><\/p>\n","protected":false},"author":2,"featured_media":73547,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-71936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71936","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=71936"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71936\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=71936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=71936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=71936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}