PRÁCTICA – CASO 1 – CALCULO BASE COTIZACIÓN

 

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.

CALCULA LA BASE DE COTIZACIÓN POR CONTINGENCIAS COMUNES, CONTINGENCIAS PROFESIONALES, DESEMPLEO, FOGASA Y FORMACIÓN PROFESIONAL. 

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 : legilaboriss@gmail.com – El domingo publico la solución.

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