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Diario El Mundo Home

dinero-propina

La Asamblea Legislativa aprobó hoy con 67 votos exonerar de pago de Impuesto sobre la Renta a los empleados que reciban aguinaldos de hasta dos salarios mínimos, es decir $503.40.

“Quienes reciban un aguinaldo de más de $500 dólares solo pagarán impuesto sobre la renta del excedente”, explicó el diputado de GANA, Francis Zablah.

La iniciativa promovida por la Comisión de Hacienda, busca beneficiar a las familias salvadoreñas afectadas por la crisis económica, según comunicaron los diputados.

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¿Cómo saber que usted está exento del pago? (Si se aprueba)

Calcule su aguinaldo

Art 198 Código de Trabajo:

1° De 1 año y menos de 3 años de servicio, se calculara con un salario equivalente a 15 días;
2° De 3 años a menos de 10 años de servicio, se calculara con un salario equivalente a 19 días;
3° De 10 años o más de servicio, se calculara con un salario equivalente a 10 días. Art 199 Código de Trabajo
Por unidad de tiempo: el salario diario por el número de días según la tabla establecida en el Art. 198;
Ejemplo: si alguien se encuentra en la primera categoría y su salario es el mínimo de sector comercio y servicio, deberá realizar la siguiente operación
15 (días que le corresponden según la tabla) x 8.39 (salario diario mínimo del sector comercio y servicios) = $125.85. Por cualquier otra estipulación de salario: salario ordinario entre 30 (base mensual) más las comisiones devengadas en los últimos seis meses anteriores entre el número de días laborables de dicho periodo.

Recuerde que esta compensación debe cancelarse: entre el 12 y el 20 de diciembre de cada año. Art 200 Código de Trabajo.

 

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de lo contrario nos reservamos el derecho de publicación.

Recuerde que este es un medio que está para generar opinión constructiva.

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