SOLUCIÓN CASO 2. EXAMEN ITSS PARTE SS. COMPROBACIÓN BASES COTIZACIÓN

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Ya estamos a jueves 30 y como os prometí os dejo por aquí la resolución del caso practico parte seguridad social del examen del ITSS. La mayoría de vosotros que me lo habéis enviado lo habéis hecho genial.

Como veis la clave esta en pillar el truco del cálculo de dietas, gastos de locomoción y prestar atención de aquellos conceptos que deben o no ser incluidos en la Base de Cotización.

Sin más dilación EMPEZAMOS ¡!

SOLUCIÓN

Comenzamos con el DIRECTOR DE CENTRO. La BC de este trabajador debe incluir los siguientes conceptos:

– Salario Base: 2700
– Plus Especial Dedicación: 650
– Plus Transporte: 85
– Dietas: 14,40
– Gasto locomoción: 15,99
– Cuota prima de seguro AT: 16,67
– Prorrata de paga extra: 558,83
TOTAL BC = 4040.89 €

Este supuesto era el más complicado de los 4 trabajadores.

En primer lugar, la duda podría estar en la cuota de la prima de AT. Sin embargo vemos que este concepto NO está incluido en el art. 147.2 TRLGSS que como sabes es un precepto con numero clausus y todo lo que no este en ese articulo LO METEMOS EN LA BC. Como la prima de seguro no está en este art. lo añadiremos a la BC.

Pero ADEMAS hay que leer muy bien el supuesto práctico que nos dice que esta prima tiene carácter anual por lo que al ser una percepción económica de vencimiento superior al mensual tendrá que ser prorrateada (al igual que ocurre con las pagas extras son los dos únicos conceptos que deberán de ser prorrateados a lo largo de los 12 meses).

Por lo que esos 200 euros lo dividimos entre 12 = 16,67 Euros que incluimos en la BC.

El cálculo de la pagas extra es muy fácil: La suma de Salario base y complemento de dedicación por 2 (al ser dos pagas) y lo dividimos entre 12 = [2x (2700+650)]/ 12= 558.83 €

En lo relativo a los gastos de locomoción la empresa le había abonado 48,60 euros mensuales que derivan de multiplicar 0.27 Euros/Km por 60 Km y por 3 (al ser tres reuniones) que hace el trabajador por cada reunión mensual. Como el trabajador ha hecho 3 reuniones mensuales serian 180 Km por mes (60 x 3).

Pues bien, como sabéis la parte exenta en los desplazamientos es de 0,19 E/Km. Partiendo de ese dato si el trabajador ha realizado 180 km lo multiplicamos por 0,19 y nos da = 34,20 Euros. Esta última cantidad es la cantidad EXENTA. Por lo tanto, para saber qué cantidad tenemos que incluir en la BC a los 48,60 que la empresa le ha abonado al trabajador le restamos los 34, 20 euros (parte exenta) siendo = 14,40 euros que incluimos en la BC.

Finalmente respecto a la manutención seguimos el mismo esquema lógico que para los gastos de locomoción. El trabajador recibe 32 euros para comida y por reunión como ha tenido tres multiplicamos 32 x 3 = 96 euros. La parte exente deriva de multiplicar 26,67 por ser en España y NO pernoctar. Esa cantidad la multiplicamos por 3 y nos da = 80,01. A los 96 euros le restamos la parte exenta (80,01) siendo la cantidad a incluir en la BC = 15,99 Euros

La suma de todos los conceptos nos da una BC de 4040.89 € que se encuentra comprendida entre los topes mínimos y máximo de BC.

La primera conclusión que podemos sacar es que la base de cotización declarada por la empresa es INCORRECTA (3908 E)

En segundo lugar tenemos a los OFICIALES DE ALMACÉN. Aquí hacemos el mismo esquema:

– Salario Base: 2000
– Plus Especial Dedicación: 300
– Plus Transporte: 85 €
– Pagas extra= 2x (2000+300)= 4600/12= 383.33

TOTAL BC = 2768,33 Euros se encentra dentro de los topes correspondientes.
Igualmente la BC declarada por la empresa es errónea (2683 E)

En tercer lugar tenemos al PEÓN DE ALMACÉN. Se incluyen los siguientes conceptos:
– Salario Base: 1000
– Plus Especial Dedicación: 100
– Plus Transporte: 85
– Pagas Extra= 2x (1000 + 100)/12= 183.33

TOTAL BC = 1368.33€ se encuentra dentro de los topes.

La BC declarada por la empresa TAMBIÉN ES INCORRECTA.

Finalmente el ADMINISTRATIVO DE RECEPCIÓN tendrá la siguiente BC:

– Salario Base: 1900
– Plus Especial Dedicación: 300
– Plus Transporte: 85
– Pagas Extra: 2200 x 2= 4400 /12= 338.46

TOTAL BC: 2623.46 € se encuentra dentro de los topes

También esta BC declarada es incorrecta (2568)

ACTUACIONES INSPECTORAS

Respecto a las actuaciones inspectoras siempre cuando leamos esas dos palabras “actuaciones – inspectoras” en nuestra cabeza tenemos que preguntarnos ¿Qué INSTRUMENTOS TIENE LA ITSS para paliar esta situación?

¿Qué situación? La situación de que una empresa ha cotizado MENOS de lo debido. Esta ultima situación es una INFRACCIÓN en materia de Seguridad Social así, el art. 22.3 TRLISOS nos dice: No ingresar, en la forma y plazos reglamentarios, las cuotas correspondientes que por todos los conceptos recauda la Tesorería General de la Seguridad Social o no efectuar el ingreso en la cuantía debida, habiendo cumplido dentro de plazo las obligaciones establecidas en los apartados 1 y 2 del artículo 26 del texto refundido de la Ley General de la Seguridad Social, siempre que la falta de ingreso no obedezca a una declaración concursal de la empresa, ni a un supuesto de fuerza mayor, ni se haya solicitado aplazamiento para el pago de las cuotas con carácter previo al inicio de la actuación inspectora, salvo que haya recaído resolución denegatoria.

Por lo tanto DESDE EL MOMENTO que descubrimos una infracción ya tenemos que levantar/ extender un acta de infracción.

Ya tenemos la primera actuación inspectora a proceder – EXTENSIÓN DE ACTA DE INFRACCIÓN.

No quiero entrar más en este supuesto (respecto al acta de infraccion) por eso no pondré preceptos infringidos y sanción a imponer (que si tendríais que hacerlo para el examen). No lo hago porque quiero hacer un post relacionado con las sanciones en materia de SS que tiene sus peculiaridades.

En segundo lugar, esa empresa que ha cotizado menos debiendo una cantidad económica a la SS (concretamente a la TGSS) pues bien, el instrumento que cuenta el inspector/subinspector para reclamar esas cantidades NO ABONADAS es el ACTA DE LIQUIDACIÓN.

Sin animo de ser detallista y técnico (que ya en un post se explicará) en dicha acta de liquidación habrá que hacer contar como es lógico las CANTIDAD adeudada total (la suma de las cantidades NO abonadas cada mes y un recargo del 20%) y el periodo de tiempo al que se refiere esa cantidad adeudada.

Como digo, ya profundizaremos en el acta de infracción y de liquidación en materia de seguridad social. Esta vez solo me interesaba que os quedaseis que si existe una FRACCIONARIO levantaremos nuestra correspondiente ACTA DE INFRACCIÓN y cuando la empresa ha cotizado menos es decir le debe “money” a la TGSS tenemos que utilizar el ACTA DE LIQUIDACIÓN donde se reflejará esa cantidad no cotizada y el periodo de tiempo al que se refiere.

Por ultimo, mencionar que han existido dos personas que en sus soluciones me han mencionado el llamado requerimiento de pago de deudas que se refiere el art. 34.1 TRLGSS que establece: En los casos a los que se refieren las letras a), b) y c),(del art. 34) la Inspección de Trabajo y Seguridad Social podrá formular requerimientos a los sujetos obligados al pago de cuotas adeudadas por cualquier causa, previo reconocimiento de la deuda por aquellos ante el funcionario actuante. En este caso, el ingreso de la deuda por cuotas contenida en el requerimiento será hecho efectivo en el plazo que determine la Inspección de Trabajo y Seguridad Social, que no será inferior a un mes ni superior a cuatro meses. En caso de incumplimiento del requerimiento, se procederá a extender acta de liquidación y de infracción por impago de cuotas.

Desde luego que esta es una opción que tiene la ITSS en vez de extender el acta de liquidación. Solo quiero dejar constancia que también se puede acudir esta vía. Con esta forma lo que se esta haciendo es darle una oportunidad a la empresa para que pague en un plazo que le dará el inspector/subinspector PREVIO reconocimiento de la deuda por el deudor sin levantar ACTA DE INFRACCIÓN.

Obviamente y tal como dice el precepto si se incumple ese requerimiento en el plazo correspondiente se levantará el acta de infracción y de liquidación. El requerimiento es una opción que tiene el inspector/subinspector.

Finalmente, y para que os vayáis haciendo con el tecnicismos diremos que se LEVANTA ACTA DE INFRACCIÓN COORDINADA CON ACTA DE LIQUIDACIÓN. ¿Por qué coordinada? Porque derivan de los MISMOS hechos. Es decir esa acta de liquidación se extiende por una infracción cometida previamente que es NO ingresar las cantidades debidamente. De ese hecho derivan las dos actas.

Con esto finalizamos la resolución del caso. En la ultima parte relativa a las actuaciones inspectoras profundizaremos mas adelante.

Muchas gracias a todos los que me habéis enviado las practicas, ya veréis como el hecho de ir haciéndolas las cosas se van a ir quedando mucho mejor.

SEGUIMOS.

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