CÁLCULO BASE DE COTIZACIÓN

 

Hola Chic@s !

Hoy empiezo esta sección de material práctico con una cosa tan básica como es calcular una base de cotización. A lo largo de la oposición nos limitamos a cantar o estudiar el famoso art. 147 TRLGSS pero cuando nos presentan una práctica no sabemos aplicar los artículos que “vomitamos”.

Por esta razón os traigo este ejemplo práctico. Al final del post os encontrareis el “esquema de conclusión” que os recomiendo que apuntéis al lado de vuestros apuntes y temas relativos a las bases de cotización. Con esto ganáis mucho, en cada vuelta que deis tendréis esa anotación y, sin que os deis cuenta, también se os grabará como el propio tema.

El ejemplo es de un trabajador con una retribución mensual. Este caso es el más básico que existe. Posteriormente se irán añadiendo otras peculiaridades que iré desgranando en otros posts.

Sin más… ALLÁ VAMOS !!

EJEMPLO PRÁCTICO

 

Un trabajador (oficial administrativo) de una empresa de construcción acredita las siguientes retribuciones:

  • Salario: 1000 Euros
  • Antigüedad: 76,25 Euros
  • Plus de transporte: 20,12 Euros
  • Plus convenio: 109,60 Euros

Además, tiene derecho a dos pagas extraordinarias en cómputo anual por importe del salario y antigüedad, cada una de ellas.

 

¿Cómo se determina la base de cotización tanto por contingencias comunes y por contingencias profesionales, desempleo, FOGASA y Formación profesional?

 

Base de cotización contingencias comunes.

Para saber cuál es la Base de cotización por contingencias comunes (BCcc) de este trabajador tenemos que atender a lo que establece el art. 147.1 y 2 Texto Refundido Ley General de la Seguridad Social (TRLGSS) así como el art.1 Orden TMS/83/2019, de 31 de enero, por la que se desarrollan las normas legales de cotización a la Seguridad Social, desempleo, protección por cese de actividad, Fondo de Garantía Salarial y formación profesional para el ejercicio 2019 (aplicable a 2020)

De la lectura de todos estos preceptos se deduce que tenemos que incluir todas las percepciones salariales que haya recibido el trabajador (salario, antigüedad, plus de transporte y plus de convenio) y que no estén dentro de las exclusiones del art. 147.2.

CONSEJO – TODO, ABSOLUTAMENTE TODO, COTIZA y por lo tanto lo meteremos en la BCcc. Los supuestos del art. 147.2 (exclusiones) son números clausus de tal manera que si la percepción salarial no está en ese listado automáticamente lo introducimos en la BCcc.

Los mayores problemas lo encontraremos en las dietas (gastos de locomoción, manutención etc) por ello haré más adelante un post con un ejemplo práctico.

De todas las percepciones salariales que recibe el trabajador ninguna está en la lista del art.147.2, de esta manera lo incluimos en la BCcc siendo la SUMA total de todos esos conceptos de 1205,97 euros.

A continuación, tenemos que meter las pagas extraordinarias. Para ello tenemos que tener en cuenta lo previsto en el art. 1.2. Orden TMS/83/2019, de 31 de enero, por la que se desarrollan las normas legales de cotización a la Seguridad Social.

¿Cómo se prorratea? Muy fácil. Si el trabajador tiene derecho a dos pagas extraordinarias que son el resultado de sumar el salario y la antigüedad el cálculo seria el siguiente:

(1000 E (salario) + 76,25 E (Antigüedad) ) x 2 (porque son dos pagas extras) y % 12 (dividimos entre 12 porque se prorratean a lo largo de los 12 meses Y la retribución del trabajador tiene carácter mensual) = 179,37 E

Una vez que hemos calculado y prorrateado las pagas extras sumamos:

1205,97 E + 179,37 E = 1385,34 Euros.

1385,34 E será la BASE DE COTIZACIÓN POR CONTINGENCIAS COMUNES.

IMPORTANTE- Una vez que tenemos esa cantidad (1385,34) tenemos que ver que no sea inferior ni superior a los topes de base de cotización que cada año se establecen por orden ministerial según el grupo de cotización del trabajador. (Si lo ponen en un supuesto práctico os dirán este dato).

Para el año 2020 se mantendrá la aplicación de la Orden TMS/83/2019, de 31 de enero, por la que se desarrollan las normas legales de cotización a la Seguridad Social, desempleo, protección por cese de actividad, Fondo de Garantía Salarial y formación profesional para el ejercicio 2019

El trabajador está dentro del grupo de cotización 5 que corresponde a oficial administrativo como nos dice el enunciado. La base mínima para este grupo 5 es de 1050 E y la base máxima 4070,10 E. Al estar comprendida la cuantía de 1385,34 E entre ambas nos quedamos con esta última.

Si la cuantía fuera inferior a la mínima o superior a la máxima nos quedaríamos con los topes correspondientes.

 

Base de cotización por contingencias profesionales, desempleo, FOGASA y formación profesional.

La BC por todas estas contingencias es la MISMA que para la BCcc ¿Por qué? Porque en este supuesto no consta que el trabajador haya realizados horas extraordinarias. Como sabéis la BC contingencias profesionales hay que añadir la cantidad que el trabajador haya recibido por horas extras. Como no ha recibido esta será igual que la base de cotización por contingencias comunes.

  • BC Contingencias comunes – 1385,34 E
  • BC Contingencias profesionales – 1385,34 E
  • BC Desempleo – 1385,34 E
  • BC FOGASA – 1385,34 E
  • BC Formación profesional – 1385,34 E

ESQUEMA DE CONCLUSIÓN

  • Sumamos todas las percepciones salariales y miramos si hay alguna exclusión del 147.2.
  • Calculamos y prorrateamos pagas extras
  • Sumamos el resultado primero con el resultado de las pagas extras
  • Ya hemos obtenido la BCcc OJO aquí comprobamos que no superamos bases mínimas ni máximas
  • La BC contingencias profesionales, desempleo, FOGASA y FP será igual a la BCcc siempre que NO HAYA HORAS EXTRAORDINARIAS.

Como veis el esquema es muy simple y solo hay que prestar mas atención en los conceptos incluidos/excluidos de la BC, el cálculo de la pagas extras y que no sobrepasen los topes correspondientes.

Si tenéis alguna duda me comentáis. Espero que os sirva.

Gracias y ¡ SEGUIMOS !

 

2.090 comentarios en «CÁLCULO BASE DE COTIZACIÓN»

      1. porque las pagas extras son 12: son de meses (el año entero una cada mes) + 2: que son gratificaciones que lo recoge el articulo 31 del ET

        1. Asi es ! A veces puede que el convenio colectivo mejore esas dos pagas extras y en vez de 2 pueden ser 3 o 4. Lo multiplicaremos por el numero de pagas que se otorgue al trabajador.

      1. perdon si molesto, se que no está en 147.2 LGSS pero las ‘comisiones’, mejoras voluntarias y domingo o festivo trabajado (por convenio colectivo se contabilizan el doble)?
        Es decir, el consejo se que es ponerlo todo, pero es que son tantas cosas que le sumo que pienso que (para desempleo, por ejemplo, que no se cuentan horas extraordinarias) tengo miedo hacerlo mal.

        1. Hola Nicole, no molestas !!! No entiendo bien tu pregunta. Si te refieres si deben de incluirse en la BC rotundamente si. SOLO puedes excluir lo que te dice el 147.2. FIN, fuera de eso todo tiene que ir dentro.

          Respecto lo de las horas extras y desempleo…estas horas extras NO se tienen en cuenta en el calculo de la base reguladora de desempleo. Pero si se incluyen en la base de cotizacion. Son cosas distintas.

  1. Hola, en el caso de que se realice la liquidación a día 20 del mes de enero x despido, y en la nómina de ese mes se perciban las comisiones generadas por el año anterior, la base de cotización tope se divide entre 20dias q son los devengados??

  2. si cobro una pension parcial del 85 y 15 de la empresa como caculo mi pension sila empresa me paga salario base 166,3 plus convenio 21,81 paga navidad 27,72 paga marzo 7,85

  3. Hola, ante todo gracias por las explicaciones y ayuda.
    En este caso quería preguntar: En varis nóminas he visto que figura la expresión B.C. Teórica. A qué se refiere y como se calcula? Igualmente veo que en una nómina indica BC TEORICA : 1778,16 A esta cantidad le suma Prorrata Pagas Extra por valor de 268,04 que se corresponde al resultado de la Indicación BC Cont Comun.. de 2.046,20
    Disculpadme pero no entiendo el significado ni como sale esa BC TEORICA. Me lo podeis explicar por favor? Gracias

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