{"id":4901,"date":"2024-07-18T00:00:00","date_gmt":"2024-07-18T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/cotizacion-del-bonus\/"},"modified":"2024-07-18T00:00:00","modified_gmt":"2024-07-18T00:00:00","slug":"cotizacion-del-bonus","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/cotizacion-del-bonus\/","title":{"rendered":"Cotizaci\u00f3n del bonus"},"content":{"rendered":"<p>Si una empresa abona conceptos retributivos que se han devengado en per\u00edodos superiores al mensual o que no tienen car\u00e1cter peri\u00f3dico dentro del correspondiente ejercicio econ\u00f3mico, se deben prorratear en las liquidaciones mensuales.<\/p>\n<p>Por ejemplo, si en el mes de junio ha pagado un bonus de 3.000 euros correspondiente a unos objetivos que se han devengado en la primera mitad del a\u00f1o, la forma correcta de cotizar es la siguiente:<\/p>\n<ul>\n<li>En la base de cotizaci\u00f3n de junio se debe incluir 1\/6 parte de los 3.000 euros (500 euros).<\/li>\n<li>De enero a mayo de ese mismo a\u00f1o, se debe presentar una liquidaci\u00f3n complementaria para incrementar la base de cotizaci\u00f3n de cada uno de esos meses en 500 euros.<\/li>\n<\/ul>\n<p>De esta manera, los 3.000 euros, que se habr\u00e1n devengado a lo largo de medio a\u00f1o, se habr\u00e1n cotizado igualmente a lo largo de todos esos meses. Es decir, durante su per\u00edodo de devengo.<\/p>\n<p>Si una empresa pretende cotizar por los 3.000 euros en el mes de su abono, estar\u00e1 dejando cuant\u00edas sin cotizar a la Seguridad Social, ya que esos 3.000 euros, sumados a la remuneraci\u00f3n mensual de junio, probablemente exceder\u00edan de la base m\u00e1xima de cotizaci\u00f3n y ese importe que excede no se habr\u00eda cotizado, ahorr\u00e1ndose la empresa una cuant\u00eda importante en concepto de cotizaciones de forma indebida.\u00a0 Si la Inspecci\u00f3n se percatara, le reclamar\u00edan una cotizaci\u00f3n adicional de 500 euros en las bases de enero a mayo, con un recargo del 20% (aunque la empresa podr\u00eda pedir una devoluci\u00f3n de ingresos indebidos por el exceso cotizado en junio).<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales le informar\u00e1n sobre cualquier duda respecto a la cotizaci\u00f3n a la Seguridad Social.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si una empresa abona conceptos retributivos que se han devengado en per&iacute;odos superiores al mensual o que no tienen car&aacute;cter peri&oacute;dico dentro del correspondiente ejercicio econ&oacute;mico, se deben prorratear en las liquidaciones mensuales. Por ejemplo, si en el mes de junio ha pagado un bonus de 3.000 euros correspondiente a unos objetivos que se han [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cotizaci\u00f3n del bonus | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/cotizacion-del-bonus\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotizaci\u00f3n del bonus | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si una empresa abona conceptos retributivos que se han devengado en per&iacute;odos superiores al mensual o que no tienen car&aacute;cter peri&oacute;dico dentro del correspondiente ejercicio econ&oacute;mico, se deben prorratear en las liquidaciones mensuales. 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