{"id":5597,"date":"2025-01-08T00:00:00","date_gmt":"2025-01-08T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/retenciones-a-trabajadores\/"},"modified":"2025-01-08T00:00:00","modified_gmt":"2025-01-08T00:00:00","slug":"retenciones-a-trabajadores","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/retenciones-a-trabajadores\/","title":{"rendered":"Retenciones a trabajadores"},"content":{"rendered":"<p>A efectos de determinar el tipo de retenci\u00f3n aplicable a cada uno de sus empleados, debe tener en cuenta la totalidad de las retribuciones que tenga previsto satisfacerles \u2013tanto las fijas como las variables\u2013 y sus circunstancias personales:<\/p>\n<ul>\n<li><i>Retribuciones previsibles.<\/i> En caso de que existan retribuciones variables (bonus, incentivos por productividad, horas extras\u2026), compute al menos las satisfechas durante el a\u00f1o anterior, salvo que concurran circunstancias que permitan acreditar que este a\u00f1o van a ser de importe inferior. Tambi\u00e9n deber\u00e1 tener en cuenta las retribuciones en especie previstas.<\/li>\n<\/ul>\n<ul>\n<li><i>Circunstancias personales.<\/i> Tambi\u00e9n deber\u00e1 tener en cuenta las circunstancias personales y familiares de su trabajador \u2013n\u00famero de hijos, si su c\u00f3nyuge percibe rentas, si satisfacen pensiones compensatorias, etc.\u2013, seg\u00fan la informaci\u00f3n que \u00e9ste le haya facilitado a trav\u00e9s del modelo 145. Este modelo debe cumplimentarse al inicio de la relaci\u00f3n laboral, y a partir de entonces es el trabajador quien debe comunicar los cambios de circunstancias. No obstante, es conveniente que en enero de cada a\u00f1o vuelva a ofrecer a sus empleados la posibilidad de rellenar un nuevo modelo 145 informando de los cambios producidos en el a\u00f1o anterior y que todav\u00eda no hayan comunicado.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales le ayudar\u00e1n a calcular las retenciones por IRPF aplicables a sus empleados.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A efectos de determinar el tipo de retenci&oacute;n aplicable a cada uno de sus empleados, debe tener en cuenta la totalidad de las retribuciones que tenga previsto satisfacerles &ndash;tanto las fijas como las variables&ndash; y sus circunstancias personales: Retribuciones previsibles. En caso de que existan retribuciones variables (bonus, incentivos por productividad, horas extras&hellip;), compute al [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5598,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[12],"tags":[],"class_list":["post-5597","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Retenciones a trabajadores | 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\/retenciones-a-trabajadores\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retenciones a trabajadores | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"A efectos de determinar el tipo de retenci&oacute;n aplicable a cada uno de sus empleados, debe tener en cuenta la totalidad de las retribuciones que tenga previsto satisfacerles &ndash;tanto las fijas como las variables&ndash; y sus circunstancias personales: Retribuciones previsibles. 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