INCAPACIDAD TEMPORAL POR ACCIDENTE DE TRABAJO.

Hola chic@s

Recojo en este post la segunda parte de cálculo de prestaciones de incapacidad temporal. Esta vez el origen tiene un accidente de trabajo cuyo % es distinto y es mucho mas fácil que el de enfermedad común puesto que no hay juegos de periodos ni de porcentajes. 

TEMA 82 ITSS, TEMA 70 SUB ITSS,  TEMA 9 ACTUARIOS DE LA SS, TEMA 56 GESTORES DE LA SS,  TEMA 21 INTERVENTORES DE LA SS, TEMA 21 LETRADOS DE LA SS, TEMA 17 TÉCNICOS DE LA SS.

SUPUESTO PRÁCTICO

ALLÁ VAMOS….

Manuel Rodriguez sufre el día 14 de febrero de 2014 un accidente de trabajo cuando prestaba servicios para su empresa, incluida en el Régimen General de la Seguridad Social dando lugar a una situación de incapacidad temporal hasta el día 21 del mismo mes.

La base de cotización correspondiente al mes de enero por contingencias profesionales de Don Manuel fue de 2.263,42 Euros que coincide con la base de cotización por contingencias comunes. La retribución del trabajador es mensual y no ha realizado ninguna hora extraordinaria en los doce meses anteriores a la IT.

¿Qué prestación tendrá derecho a percibir Don Manuel?

SOLUCIÓN

Para saber la cuantía que recibirá el trabajador tendremos que aplicar el % previsto legalmente a una determinada base reguladora. Tened en cuenta que al ser un accidente de trabajo no se exige ningún periodo de carencia previa.

La base reguladora es la base de cotización del mes anterior (enero). La dividiremos entre 30 al tener el trabajador una retribución mensual. De esta manera:

2.263,42 Euros / 30 = 75,45 Euros/ Día.

Una vez que tenemos la base reguladora diaria aplicamos el % que para IT derivada de AT es el 75% por lo tanto; 75,45 Euros x 75% = 56,59 Euros.

Los efectos económicos de la prestación de IT se producen el día 15 de febrero, día siguiente de la baja médica, por lo que recibirá la prestación durante 7 días, desde el día 15 al 21 del mes de febrero, así:

56,59 x 7 días = 396,13 Euros.

El supuesto es muy sencillo. La cosa se complica cuando existen horas extraordinarias por eso realizaré uno que las contenga.

Feliz día del libro. Leer os hará libres. 

Cualquier duda ya sabéis.. SEGUIMOS 

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