Un arquitecto (grupo 1 cotización) desarrolla los servicios de su actividad en un despacho de arquitectos percibiendo en febrero de 2020 las siguientes retribuciones:

  • Salario: 1450 Euros
  • Antigüedad: 70 E
  • Mejora voluntaria IT de convenio: 120 E
  • Plus de idiomas: 58 E
  • 6 Horas extras fuerza mayor 75 E
  • Productividad: 65 E
  • Gastos de locomoción 450 E (por 1500 km realizados)
  • Dietas de viaje: 385 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 tres días que tuvo que hacer dentro de España aportando factura del hotel por importe de 200 E.


Datos a tener en cuenta – 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.

Envíame tu solución y comento tu corrección : – El domingo publico la solución.


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