{"id":2804,"date":"2015-01-19T15:57:46","date_gmt":"2015-01-19T15:57:46","guid":{"rendered":"https:\/\/avantges.com\/?p=2804"},"modified":"2024-10-17T13:12:34","modified_gmt":"2024-10-17T11:12:34","slug":"nuevo-recibo-de-nomina","status":"publish","type":"post","link":"https:\/\/avantges.com\/es\/nuevo-recibo-de-nomina\/","title":{"rendered":"Nuevo recibo de n\u00f3mina"},"content":{"rendered":"<p>El pasado 12 de noviembre entr\u00f3 en vigor la\u00a0Orden\u00a0ESS\/2098\/2014 (publicada en el BOE el d\u00eda anterior), por el cual se modifica el anexo de la Orden de 27 de diciembre de 1994, por la que se aprob\u00f3 el modelo de recibo individual de salario, estableci\u00e9ndose, de este modo, un <strong>nuevo modelo del recibo de salario de los trabajadores<\/strong>.<\/p>\n<p><!--more--><\/p>\n<p>Hasta ahora el recibo de la n\u00f3mina conten\u00eda la base de cotizaci\u00f3n y el tipo de retenci\u00f3n correspondiente a la aportaci\u00f3n del trabajador, pero no se inclu\u00eda el detalle de la aportaci\u00f3n del empresario a la Seguridad Social.<\/p>\n<p>Estas cotizaciones del trabajador se calculan sobre la base de cotizaci\u00f3n y son las de\u00a0contingencias comunes (4,70 %), horas extraordinarias (2-4,70 %), desempleo (1,55-1,60 %) y formaci\u00f3n profesional (0,10 %).<\/p>\n<p>La nueva Orden establece que, a partir de ahora, <strong>deber\u00e1 a\u00f1adirse la informaci\u00f3n correspondiente a las aportaciones que realiza la empresa a la Seguridad Social para cada trabajador<\/strong>, de modo que los trabajadores ver\u00e1n reflejados en sus recibos de n\u00f3mina los conceptos siguientes, que son importes calculados en funci\u00f3n de su base de cotizaci\u00f3n y aplicando los porcentajes que indicamos:<\/p>\n<p>\u2022Aportaci\u00f3n de la empresa por contingencias comunes: 23,6 %<\/p>\n<p>\u2022Aportaci\u00f3n de la empresa por contingencias profesionales: El porcentaje var\u00eda en funci\u00f3n de la actividad del trabajador.<\/p>\n<p>\u2022Aportaci\u00f3n de la empresa por formaci\u00f3n profesional: 0,6 %<\/p>\n<p>\u2022Aportaci\u00f3n de la empresa al Fondo de Garant\u00eda Salarial (FOGASA): 0,2 %<\/p>\n<p>\u2022Horas extraordinarias: var\u00eda en funci\u00f3n del tipo de hora extra: 12,00 % (Fuerza mayor) \u00f3 23,60% (resto)<\/p>\n<p>\u2022Aportaci\u00f3n por desempleo: Var\u00eda en funci\u00f3n del tipo de contrato: del 5,5% al 7,7%<\/p>\n<p>En su conjunto, la aportaci\u00f3n de la empresa puede situarse entre el 30-35 % de la base de cotizaci\u00f3n.<\/p>\n<p>Las empresas tienen <strong>6 meses para adaptarse<\/strong> al nuevo modelo de recibo, esto es, <strong>hasta el pr\u00f3ximo 12 de mayo de 2015<\/strong>.<\/p>\n<p>El siguiente enlace da acceso al texto \u00edntegro de la norma publicada el pasado d\u00eda 12 de noviembre, que incluye un modelo del nuevo recibo de n\u00f3mina: <a href=\"http:\/\/goo.gl\/k7HHDn\">B.O.E.<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El pasado 12 de noviembre entr\u00f3 en vigor la\u00a0Orden\u00a0ESS\/2098\/2014 (publicada en el BOE el d\u00eda anterior), por el cual se modifica el anexo de la Orden de 27 de diciembre de 1994, por la que se aprob\u00f3 el modelo de recibo individual de salario, estableci\u00e9ndose, de este modo, un nuevo modelo del recibo de salario [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2806,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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