CÁLCULO BASE COTIZACIÓN CON DIETAS Y HORAS EXTRAORDINARIAS

Hoooola chic@s 

Os traigo la segunda parte del post que como os dije iría metiendo peculiaridades que podemos encontrarnos en el cálculo de la base de cotización. Esta vez, las peculiaridades la encontramos en las horas extraordinarias y en la dietas. 

Como siempre digo anotad el “esquema de conclusión” en vuestro tema. Si tenéis claro ese esquema podréis calcular las bases de cotización puesto que siempre es muy mecánico. 

Sin mas dilación…ALLÁ VAMOS. 

CASO PRÁCTICO

Un ingeniero técnico superior (grupo 1 cotización) contratado con carácter indefinido desarrolla su actividad en una empresa del sector aeronáutico percibiendo en marzo de 2020 las siguientes retribuciones:

  • Salario: 1200 Euros
  • Antigüedad: 66 E
  • Plus de idiomas: 56 E
  • Productividad: 65 E
  • Horas extras fuerza mayor 50 E
  • Gastos de locomoción 250 E (por 1000 km realizados)
  • Dietas de viaje: 275 E

Tiene derecho a dos pagas extras anuales por el importe de salario y antigüedad, cada una de ellas.

Las dietas corresponden a un viaje de dos días que tuvo que hacer dentro de España aportando factura del hotel por importe de 100 E.

SOLUCIÓN

CALCULO BASE COTIZACIÓN CONTINGENCIAS COMUNES (BCcc).

Teniendo presente lo ya expuesto en el primer post las diferencias con este supuesto la encontramos con que a este trabajador le han abonado percepciones salariales por horas extraordinarias y además percepciones relativas a gastos de locomoción y dietas de viaje.

  • Respecto de las horas extraordinarias.

Como sabéis las horas extraordinarias NO se incluyen en la BCcc (así lo establece el art. 147.2 TRLGSS). Sólo se incluyen BC contingencias profesionales y demás conceptos de recaudación conjunta (como veremos más adelante) y además son objeto de una cotización adicional.

Por lo tanto, esa cantidad de horas extras NO la incluiremos en nuestra suma para el cálculo de la BCcc.

  • Respecto a los gastos de locomoción y las dietas de viajes.

En este supuesto debemos distinguir los tres conceptos que utiliza la ley que son:

  • Gastos de locomoción
  • Gastos manutención
  • Gastos de estancia

En lo relativo a los gastos de locomoción la ley distingue según el trabajador haya utilizado el transporte público que estará exento y NO se incluirá en la BCcc SIEMPRE QUE ASÍ LO JUSTIFIQUE mediante factura o documento equivalente o si ha utilizado transporte “privado” o por su cuenta que solamente estará exento 0,19 Euros por Km realizado.

El supuesto nos dice que el trabajador ha recibido por gastos de locomoción 250 euros. De esos 250 euros que ha recibido una parte estará exenta y no lo meteremos en la BCcc. La pregunta es ¿Cómo calculamos la parte exenta? Muy fácil:

Si la parte exenta es 0,19 Euros x Km realizado y el trabajador ha recorrido 1000 km multiplicamos 1000 x 0,19 = 190.

190 es la parte exenta. Si el trabajador ha recibido 250 euros a estos últimos le restamos la parte exenta (190) siendo esto un total de 60 E. Esta última cantidad es la que incluiremos en la BCcc.

Respecto a las denominadas dietas que incluyen los gastos de manutención y estancia también existe una parte que está exenta de la BCcc.

El trabajador ha recibido 275 E. De estos 275 E estarán exentos:

  • 53,34 Euros (puesto que es la cantidad que se fija por ley como exenta cuando se PERNOCTA dentro de ESPAÑA por día) y multiplicado x 2 (porque ha estado dos días)= 106,68 Euros exentos. – GASTOS DE MANUTENCIÓN
  • 100 Euros por gastos de estancias. Estos 100 euros están exentos porque han sido justificados mediante la factura correspondiente. – GASTOS DE ESTANCIA
  • 106,68 + 100= 206,68 (parte exenta)
  • 275 (recibido por el trabajador)- 206,68 (parte exenta) = 68,32 Euros (cantidad que se incluirá en la BCcc)

NOTA 1: Todo aquello QUE NO ESTE JUSTIFICADO mediante factura (en aquello que la ley exija su justificación) deberá de incluirse en la BCcc. Importante leer siempre en el supuesto practico que ha sido debidamente justificado.

NOTA 2: Al final del post os dejaré un cuadro para saber los topes que están exentos según se trate de gastos de locomoción (con transporte público o trasporte privado) así como los gastos de manutención y estancia.

  • Calculo de las pagas extraordinarias.

Como ya expuse en el post anterior las pagas extras tenemos que prorratearlas. De tal manera que:

  • Salario (1200 E) + Antigüedad (66 E) x 2 (dos pagas) / 12 (meses)= 211 Euros

Con todo lo anterior ya podemos calcular la BCcc sumando todas las percepciones salariales que tenemos así:

  • Salario: 1200 Euros
  • Antigüedad: 66 E
  • Plus de idiomas: 56 E
  • Productividad: 65 E
  • Gastos de locomoción parte NO exenta: 60 E
  • Dietas de viaje parte NO exenta: 68,23 E
  • Paga extra prorrateada: 211 E

TOTAL —————————————————————————- 1726,23 Euros.

BASE DE COTIZACIÓN POR CONTINGENCIAS COMUNES – 1726,23 EUROS

Esta cantidad NO supera el tope máximo de base de cotización ni es inferior al tope mínimo establecido para el grupo 1 de cotización en la Orden TMS/83/2019, de 31 de enero, por la que se desarrollan las normas legales de cotización a la Seguridad Social. Por lo que nos quedamos con dicha cantidad.

CÁLCULO BASE COTIZACIÓN POR CONTINGENCIAS PROFESIONALES (BCccpp), DESEMPLEO, FOGASA Y FORMACIÓN PROFESIONAL.

A diferencia del post anterior en este caso SI tenemos horas extras que es el ÚNICO supuesto donde la BCcc NO es igual a la BCccpp.

En este caso la BCccpp es = a la suma de la BCcc + la cantidad recibida por horas extras, es decir:

1726,23 E (BCcc) + 50 E (horas extras) = 1776,23 Euros.

  • La BCccpp, desempleo, FOGASA y formación profesional será de 1776, 23 E

BASE COTIZACIÓN ADICIONAL HORAS EXTRAS.

Recordad que las horas extraordinarias son objeto de una cotización adicional de tal manera que la BC adicional de horas extras será la cantidad que haya recibido por dicho concepto esto es: 50 Euros.

ESQUEMA DE CONCLUSIÓN

  • En el momento que tengamos horas extras ya sabemos que la BCcc NO será igual que la BCccpp, desempleo, FOGASA y FP.
  • Cuando tengamos gastos de locomoción y dietas lo único que tendremos que calcular será la parte EXENTA y solo meteremos el exceso NO exento.
  • Prorrateamos las pagas extras
  • Comprobamos que la BCcc no es superior ni inferior de los topes de base de cotización del grupo de cotización del trabajador de las orden ministerial.
  • Para el calculo de la BCccpp sumamos BCcc y la cantidad obtenida por horas extras.
  • Las horas extras son objeto de cotización adicional, es decir, habrá una “BC adicional de horas extras”

NOTA 2

CONCEPTO IMPORTE EXENTO IMPORTE NO EXENTO
Gastos de manutención y estancia (Dietas) Gastos de estancia Importe justificado Importe no justificado
Gastos de manutención Pernocta España 53.34 € El exceso de tales cantidades
Extranjero 91.35 €
No Pernocta España 26.67 €
Extranjero 48.08 €
Personal de vuelo España 36.06 €
Extranjero 66.11 €
Gastos de Locomoción Transporte público Importe justificado Importe no justificado
Por su cuenta 0.19 €/Km recorrido + peajes y aparcamiento justificado El exceso

Aquí termina el post de hoy. Cualquier duda consultadme. 

Muchas gracias a todos y SEGUIMOS…!!

3.674 comentarios en «CÁLCULO BASE COTIZACIÓN CON DIETAS Y HORAS EXTRAORDINARIAS»

  1. Hola! Has puesto de paga extra prorrateada 105,5 y salía 211; aunque el resultado total está bien. Mil gracias, explicas mejor que mi prepa… la verdad jajajaja

  2. Hay ahora mismo una pequeña controversia respecto a la justificación de las dietas , el reglamento de IRPF, que es a la normativa que se remite la norma, dice que se justificara lugar , motivo y fecha del desplazamiento no exigiendo factura .
    Es decir que si se justifica debidamente esto , podrían excluirse los 26,67 , 53,34…
    Lo último que se es que esta cuestión está en el Supremo .
    A efectos de aprobar la oposición se sigue aplicando la necesidad de factura , pero a efectos del trabajo diario en la inspección ahora mismo hay las dos corrientes .
    Un saludo

    1. Gracias por tu aportación Natalia. La mayoría de los inspectores que conozco exigen una factura puesto que de lo contrario sería un “coladero” y la empresa podría enmascarar muchos conceptos retributivos y no cotizarlos. Saludos.

  3. Entiendo como tú que lo que se hace en la mayoría de los casos en las Inspecciones es exigir la justificación del dia, lugar y motivo de desplazamiento para manutención y factura para gastos de estancia.Una factura no debiera ser admisible para la exclusión de cotización de los gastos de manutención. Tema más controvertido son las dietas en contrato de obra.Ahí lo dejo para un futuro caso!.Saludos!

  4. en conclusión en manutencion probar dia , lugar y motivo de desplazamiento ( tickets…etc) que individualicen qué trabajador y qué desplazamiento ha realizado y en el supuesto de estancia, factura de hotel o similares.Esto en la práctica de la Itss y en oposiciones pues también.Ver si se prueba el desplazamiento.Ojo en locomoción que el vehículo sea el propio del trabajador y que no nos metan un vehículo de empresa…

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    ทุกคนทุกเพศทุกวัยต่างก็เอ่ยถึงและต้องการทดลองเล่น ณ ในเวลานี้พูดได้ว่าไม่มีใครไม่ทราบบาคาร่า
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    การเล่นไพ่จำพวกนี้นั้นผลตอบแทนเป็นผลกำไรจะได้มากหรือได้น้อยก็ขึ้นกับจังหวะการออกไพ่ในแต่ละรอบ ดวง ทักษะและก็เคล็ดวิธีที่ดี ประสบการณ์ในการเล่น
    การมองเกมออก ก็สามารถทำกำไรจากตรงนี้ได้อย่างไม่ยากเย็นแล้ว การเล่นไพ่ประเภทนี้จึงตอบปัญหานักการพนันคนจำนวนไม่น้อย แล้วก็กลายเป็นที่โปรดอยู่ในใจของคนอีกหลายคน การเดิมพันจะมีเนื้อหา คำศัพท์
    ข้อตกลงต่างๆอธิบายให้เข้าใจง่ายๆได้ดังนี้ ศัพท์คร่าวๆที่ใช่ในเกมที่ท่านควรทราบเป็นเบสิกสำหรับเพื่อการเล่นเป็นPlayer หรือผู้เล่น , Banker หรือ เจ้ามือ , TIE หรือ เสมอ ,
    Bonus หรือที่เราเรียกกันว่าโบนัสนั่นเอง , player pair หรือ banker pair เป็นการลงเดิมพันแบบไพ่ออกแต้มมาคู่กัน นอกเหนือจากนั้นยังมีข้อตกลงการเรียกไพ่ใบที่ 3 หากท่านเลือกลงพนันฝั่งผู้เล่น (player)
    แล้วได้ไพ่สองใบแรกออกแต้มมาเป็น 0-5 แต้ม ท่านจำเป็นต้องเรียกไพ่ใบที่ 3 โดยอัตโนมัติ หากไพ่ออกมาได้ 5-6 แต้ม ท่านต้องรอฝั่งตรงข้ามคือฝั่งเจ้ามือ (banker) ว่าได้แต้มเยอะแค่ไหน แม้ฝั่งเจ้ามือได้ 8-9 แต้มก็จะจบเกมโดยทันที เนื่องจากว่าเป็นแต้มที่สูงที่สุดของไพ่แล้ว รวมทั้งอีกอย่างที่ท่านจะต้องทราบเกี่ยวกับข้อตกลงก็คือกรรมวิธีการนับคะแนน หรือการออกแต้มของไพ่ ซึ่งถ้าเกิดไพ่ออกมาเป็น A = 1แต้ม , แม้ได้ไพ่ J Q K 10
    = 0 แต้ม , ถ้าหากออกไพ่มา
    2-9 = 2-9 แต้ม หากได้ไพ่มาก็สามารถนับแต้มได้ตามไพ่ได้เลยกรรมวิธีเลือกเดิมพัน เราสามารถเลือกลงพนันได้หลายแบบอย่าง ดังนี้-ฝั่งผู้เล่น ถ้าเกิดเราเลือกลงทุนฝั่งเจ้ามือ (player) แล้วแต้มออกมาสูงกว่าอีกฝั่งท่านจะชนะ โดยมีอัตราผลตอบแทนคือ 1 :
    1 ถ้าหากว่าพวกเราเลือกลงทุนฝั่งเจ้ามือ
    (banker) แล้วไพ่ออกมาแต้มสูงหรือมากยิ่งกว่าอีกฝั่งจะมีอัตราผลตอบแทนเป็น 1 :
    0.95 -การเลือกลงทุนแบบเสมอหรือTIEนั้น หากไพ่ส่งผลออกมาเสมอกันระหว่างผู้เล่น(player) กับเจ้ามือ(banker) ตัวอย่างเช่น 4-4 5-5 8-8 2-2 เพียงแต่ไพ่ออกแต้มมาเท่ากัน ท่านก็จะสำเร็จตอบแทนมากยิ่งกว่าการลงเดิมพันแบบธรรมดาถึง 8 เท่า -การลงพนันอีกแบบนึงคือ การเลือกพนันแบบโบนัส(Bonus) เป็นการลงพนันโดยจำเป็นต้องลุ้นให้ไพ่ที่ออกมานั้นห่างกันมากกว่า 4 แต้ม เป็นต้นว่า ถ้าท่านเลือกลงเดิมพันฝั่งเจ้ามือ(banker) ไพ่ฝั่งผู้เล่นออกแต้มมา 2 แต้ม
    ไพ่ฝั่งเจ้ามือจำต้องออกแต้มมากกว่าหรือพอๆกับ 6 แต้มเท่านั้น ก็เลยจะชนะและก็ได้รับโบนัสโดยทันที
    และหากว่าท่านเลือกลงพนันฝั่งใดฝั่งนึงแล้วได้ไพ่มากยิ่งกว่าอีกฝั่ง 8 แต้มขึ้นไปท่านจะได้ผลตอบแทนไปเลย 30 เท่า -แล้วก็การลงเดิมพันแบบท้ายที่สุด เป็นการลงเดิมพันแบบไพ่คู่ ถ้าเกิดท่านเลือกลงไพ่คู่ฝั่งเจ้ามือ (banker pair) ไพ่2ใบแรกต้องออกมาเป็นเลขที่เช่นกันทั้ง2ใบ เช่น 1-1
    2-2 เหมือนกันหากท่านเลือกลงพนันไพ่คู่ฝั่งผู้เล่น (player pair) หากไพ่ 2 ใบแรกออกมาแต้มเช่นกันท่านก็จะได้รับผลตอบแทนมากยิ่งกว่าธรรมดาไปเลย 11 เท่าสำหรับแบบเกมก็จะมีลักษณะแบบที่กล่าวถึงไปแล้ววนๆไปแบบนี้ตลอดทั้งเกม รวมทั้งผลตอบแทนจะแตกต่างออกไปในแต่ละโต๊ะ ท่านสามารถเลือกลงเดิมพันตามทักษะได้ตามอยากได้ และก็สามารถเปลี่ยนแปลงกระบวนการลงพนันตามยุทธวิธีของแต่ว่าคนเพื่อเพิ่มช่องทางสำหรับการทำเงินได้เลย

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