{"id":73847,"date":"2018-02-20T21:03:40","date_gmt":"2018-02-21T00:03:40","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/importante-nuevos-topes-cargas-sociales\/"},"modified":"2018-02-20T21:03:40","modified_gmt":"2018-02-21T00:03:40","slug":"importante-nuevos-topes-cargas-sociales","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/importante-nuevos-topes-cargas-sociales\/","title":{"rendered":"IMPORTANTE: NUEVOS TOPES DE CARGAS SOCIALES"},"content":{"rendered":"

Mediante la Resoluci\u00f3n 28\/18, la ANSES estableci\u00f3 las modificaciones a los topes m\u00e1ximos y m\u00ednimos a utilizar para el c\u00e1lculo de aportes y contribuciones patronales. Definici\u00f3n de Remuneraci\u00f3n.<\/span><\/h4>\n

<\/p>\n

Los nuevos valores y topes m\u00e1ximos y m\u00ednimos a utilizar para el c\u00e1lculo de aportes y contribuciones patronales desde marzo 2018 ser\u00e1n los siguientes:<\/span><\/p>\n

– El valor de la movilidad se determina en 5,71%.<\/span><\/p>\n

– M\u00ednimo: $2.664,52<\/span><\/p>\n

– M\u00e1ximo: $86.596,10<\/span><\/p>\n

Sin tope para el c\u00e1lculo del importe de la contribuci\u00f3n de Ley de Riesgos del Trabajo.<\/span><\/p>\n

Se considera Remuneraci\u00f3n a: Sueldo, Jornal, Comisiones, Vi\u00e1ticos sin comprobante, Remuneraci\u00f3n en especies, Gastos de representaci\u00f3n, Premios, Adicionales por antig\u00fcedad, Asignaci\u00f3n por t\u00edtulo, Propinas habituales no prohibidas, Salario por enfermedad, accidente, vacaciones, licencias especiales, Preaviso otorgado, S.A.C., Horas extras, Honorarios en relaci\u00f3n de dependencia, Gratificaciones Habituales, y todo lo que est\u00e9 relacionado directamente con la prestaci\u00f3n de servicios.<\/span><\/p>\n

No se considera Remuneraci\u00f3n a: Vi\u00e1ticos con comprobante, Gratificaciones por Egreso, Indemnizaciones por falta de preaviso, por antig\u00fcedad, por vacaciones no gozadas, Asignaciones Familiares, Indemnizaci\u00f3n por accidente o incapacidad, Maternidad, Integraci\u00f3n de Mes, Reintegros de gastos, Subsidios por desempleo, y adem\u00e1s todos los conceptos enumerados en los art\u00edculos 103 bis, 223 bis y 105 de la LCT. Beneficios Sociales y Asignaciones no Remunerativas. (Ley 24.700 de 25\/09\/96)<\/span><\/p>\n

Excepci\u00f3n a topes m\u00ednimos \u2013 Licencias<\/span><\/h4>\n

Cuando el trabajador se encuentre con Licencia, por ejemplo, sin Goce de Haberes, la remuneraci\u00f3n puede ser igual a cero ($0) o menor al tope m\u00ednimo vigente para el periodo. En dicho caso, deber\u00e1 determinar la cantidad de d\u00edas trabajados de manera correcta.<\/span><\/p>\n

– La base imponible m\u00ednima queda establecida en $ 2.664,52 y la m\u00e1xima en $ 86.596,10, a partir del devengado marzo de 2018.<\/span><\/p>\n

Haber previsional<\/span><\/p>\n

Adem\u00e1s, la resoluci\u00f3n fij\u00f3 los haberes m\u00ednimo garantizado y m\u00e1ximo, vigentes a partir del 1 de marzo de 2018, son 7.660,42 y $ 56.121,65 respectivamente.<\/span><\/p>\n

PUAM Y PBU<\/span><\/h4>\n

Por \u00faltimo, se establece el importe de la Prestaci\u00f3n B\u00e1sica Universal (PBU) y de la Pensi\u00f3n Universal para el Adulto Mayor (PUAM) de acuerdo a lo dispuesto en el art\u00edculo 3\u00ba del Decreto 110\/18 Reglamentario de la Ley N\u00ba 27.426, aplicable a partir del mes de marzo de 2018, en la suma de $ 3.619,07.-) y $ 6.128,34.- respectivamente.<\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Mediante la Resoluci\u00f3n 28\/18, la ANSES estableci\u00f3 las modificaciones a los topes m\u00e1ximos y m\u00ednimos a utilizar para el c\u00e1lculo de aportes y contribuciones patronales. Definici\u00f3n de Remuneraci\u00f3n.<\/p>\n","protected":false},"author":2,"featured_media":0,"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-73847","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73847","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=73847"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73847\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}