CASO 2 – PRÁCTICA COTIZACIÓN EXAMEN ITSS 2018

Holaaa Chiic@s 

Pues si, ya estáis preparados para hacer nada más y nada menos que el supuesto practico del tercer examen de ITSS del año 2018. ¿Seguro? segurisimo… Teniendo en cuenta los post de calculo de base de cotización ya podéis realizarlo. 

  • Leemos bien el supuesto 
  • Miramos los conceptos a incluir
  • Calculamos la estructura de dietas y extras. 
  • He suprimido lo que solicitaba el supuesto que eran las actuaciones inspectoras que deberían realizarse. Si crees que estas en disposición ya de decirlas ¡ ESTUPENDO ! – Lo importante ahora es dominar las bases de cotizaciones. 

Sin mas dilaciones ALLÁ VAMOS

SUPUESTO PRÁCTICA

ORDEN DE SERVICIO 1089/19.

Se efectúa visita de inspección a la empresa PAQUETERÍA AL POR MAYOR, S.A., el día 01/06/2019, comprobándose las siguientes circunstancias:

1).- La empresa está dedicada a la actividad de logística, figurando en el CNAE 52.

2).- El centro de trabajo visitado está destinado al almacenamiento de productos de diversa índole procedentes de un solo cliente, con el que PAQUETERÍA AL POR MAYOR, S.A. ha firmado el oportuno contrato mercantil.

3).- La mercantil PAQUETERÍA AL POR MAYOR, S.A. cuenta con un convenio colectivo estatutario de empresa. La tabla salarial recoge un sueldo base, un complemento de especial dedicación y un plus transporte. Hay dos pagas extraordinarias anuales, por el importe del sueldo base más el complemento de especial dedicación.

4).-La mercantil PAQUETERÍA AL POR MAYOR, S.A. cuenta, en el centro de trabajo mencionado, con una plantilla de 5 trabajadores:

  • Un Director de centro. Realiza tareas de oficina, pero parte de su trabajo, que incluye la supervisión de las tareas, le exige desplazarse repetidas veces, a lo largo de su jornada laboral, por todas las instalaciones de la empresa, incluyendo zonas de almacén y muelles de carga y descarga. Ocasionalmente debe salir fuera del centro de trabajo para celebrar reuniones con el cliente en las dependencias de éste último. Sueldo base: 2.700 euros/mes; especial dedicación: 650 euros/mes; plus transporte: 85 euros/mes. Grupo 1 de cotización.La empresa ha contratado, el 01/01/2019, un seguro de accidentes a favor de este trabajador. El importe anual de la prima, que se ha pagado en el mes de marzo de 2019, es de 200 euros.Además, percibe un plus de locomoción cuando asiste a reuniones con la empresa cliente, a una distancia ida y vuelta de 60 kms, a razón de 0,27 euros por kilómetro recorrido, y 32 euros para sufragar el gasto en comidas por cada día de reunión. Desde enero de 2019 ha tenido que acudir a 3 reuniones mensuales, habiendo recibido los siguientes importes con carácter mensual:

– Kilometraje: 48,6 euros.

– Gastos de comida: 96 euros.

Se comprueba que la base de cotización mensual de este trabajador es de 3.908 euros (incluida prorrata de pagas extraordinarias). Esta base es uniforme en todos los meses del periodo, y desde enero de 2019.

  • Dos oficiales de almacén. Realizan tareas de almacenamiento, preparado de pedidos, y recepción de material. Sueldo base: 2000 euros/mes; especial dedicación: 300 euros/mes; plus transporte: 85 euros/mes. Grupo 8 de cotización.Se comprueba que la base de cotización mensual de estos trabajadores es de 2.683 euros (incluida prorrata de pagas extraordinarias). Esta base es uniforme en todos los meses del periodo, y desde enero de 2019.
  • Un peón de almacén. Realiza labores no cualificadas de limpieza y orden del centro de trabajo. Sueldo base: 1000 euros/mes; especial dedicación: 100 euros/mes; plus transporte: 85 euros/mes. Grupo 10 de cotización.Se comprueba que la base de cotización mensual de este trabajador es de 1.283 euros (incluida prorrata de pagas extraordinarias). Esta base es uniforme en todos los meses del periodo, y desde enero de 2019.
  • Un administrativo de recepción. Realiza labores de control de admisión y salida de vehículos y mercancías. Esta tarea le supone desplazarse por todo el centro de trabajo Sueldo base: 1.900 euros/mes; especial dedicación: 300 euros/mes; plus transporte: 85 euros/mes. Grupo 5 de cotización.Se comprueba que la base mensual de cotización de este trabajador es de 2.567 euros (incluida prorrata de pagas extraordinarias). Esta base es uniforme en todos los meses del periodo, y desde enero de 2019.

Pregunta: Se deberá indicar si las bases de cotización son correctas o no, justificando la respuesta.

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