{"id":9026062,"date":"2017-06-21T08:00:19","date_gmt":"2017-06-21T07:00:19","guid":{"rendered":"http:\/\/gremicat.es\/?p=9893"},"modified":"2017-06-21T08:00:19","modified_gmt":"2017-06-21T07:00:19","slug":"cotitzacio-de-les-indemnitzacions","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/cotitzacio-de-les-indemnitzacions\/","title":{"rendered":"Cotitzaci\u00f3 de les indemnitzacions"},"content":{"rendered":"<p style=\"text-align: justify; font-size: 18px;\">En general, si una empresa acomiada a un treballador i li abona la indemnitzaci\u00f3 que legalment li pertany, no haur\u00e0 de cotitzar a la Seguretat Social per aquest concepte.<\/p>\n<p>[texto_central]<\/p>\n<p style=\"text-align: justify;\">Aix\u00f2 passa, per exemple, si es tramita un acomiadament objectiu o un de col\u00b7lectiu i s&#8217;abona la indemnitzaci\u00f3 de 20 dies de salari per any de servei que s&#8217;aplica en aquests casos. A m\u00e9s:  <\/p>\n<p style=\"text-align: justify;\"><em>-Si efectua un acomiadament disciplinari i abona una indemnitzaci\u00f3 sense acudir a l&#8217;acte de conciliaci\u00f3, aquesta indemnitzaci\u00f3 tamb\u00e9 estar\u00e0 exempta de cotitzaci\u00f3 per la quantia que no excedeixi de la prevista per a l&#8217;acomiadament improcedent (33 dies per any, o 45 dies pel temps treballat abans del 12 de febrer de 2012). En l&#8217;IRPF, no obstant aix\u00f2, les indemnitzacions satisfetes sense acudir a la conciliaci\u00f3 queden sotmeses a tributaci\u00f3.  <\/em><\/p>\n<p style=\"text-align: justify;\"><em>-Si tramita un acomiadament col\u00b7lectiu o objectiu per causes econ\u00f2miques, t\u00e8cniques, organitzatives o de producci\u00f3 i acaba pagant una quantia superior a la de 20 dies per any, tampoc haur\u00e0 de cotitzar fins al topall de l&#8217;import previst per a l&#8217;acomiadament improcedent (amb independ\u00e8ncia que acudeixi a la conciliaci\u00f3 o no). <\/em><\/p>\n<p style=\"text-align: justify;\">De la mateixa manera, si l&#8217;empresa acomiada a un empleat per causes objectives i li paga la indemnitzaci\u00f3 per falta de preav\u00eds, tampoc haur\u00e0 de cotitzar per aquest import. Aquesta quantia t\u00e9 car\u00e0cter indemnitzatori (encara que en l&#8217;IRPF s\u00ed queda subjecta a tributaci\u00f3). <\/p>\n<p style=\"text-align: justify;\"><strong>Altres sup\u00f2sits: <\/strong> <\/p>\n<p style=\"text-align: justify;\"><strong>Trasllat.<\/strong> Si es comunica un trasllat de centre de treball, poden donar-se dues situacions: <\/p>\n<p style=\"text-align: justify;\"><em>-Si l&#8217;afectat opta per rescindir el seu contracte amb dret a la indemnitzaci\u00f3 de 20 dies amb un topall de 12 mesos, l&#8217;empresa no haur\u00e0 de cotitzar per aquest import.  <\/em> <\/p>\n<p style=\"text-align: justify;\"><em>-I si acata el trasllat i l&#8217;empresa li abona la indemnitzaci\u00f3 per despeses que correspon en aquests casos, tampoc haur\u00e0 de cotitzar.<\/em><\/p>\n<p style=\"text-align: justify;\"><strong>Cessament.<\/strong> Aix\u00ed mateix, les indemnitzacions per cessament tamb\u00e9 estan exemptes fins a la quantia prevista amb car\u00e0cter obligatori en l&#8217;Estatut dels Treballadors. Per exemple: la de 20 dies amb un topall de nou mesos que correspon en una extinci\u00f3 causada per una modificaci\u00f3 substancial; o la indemnitzaci\u00f3 de 12 dies despr\u00e9s de la finalitzaci\u00f3 d&#8217;un contracte temporal. La indemnitzaci\u00f3 del 7% de tots els conceptes que s&#8217;ha d&#8217;abonar en finalitzar un contracte de fix d&#8217;obra (indemnitzaci\u00f3 aplicable en el sector de la construcci\u00f3) tampoc cotitza. <\/p>\n<p style=\"text-align: justify;\"><strong>Excepcions: cotitzen<\/strong> <\/p>\n<p style=\"text-align: justify;\"><strong>Quantia superior.<\/strong> Aix\u00ed doncs, si s&#8217;abona a un treballador una indemnitzaci\u00f3 que excedeix dels l\u00edmits indicats, haur\u00e0 de cotitzar per l&#8217;exc\u00e9s. En concret, aquest exc\u00e9s s&#8217;ha de prorratejar al llarg dels 12 mesos anteriors <\/p>\n<p style=\"text-align: justify;\"><strong>Mutu acord.<\/strong> Tamb\u00e9 s&#8217;haur\u00e0 de cotitzar si es pacta amb un empleat l&#8217;extinci\u00f3 del contracte per mutu acord i li paga una indemnitzaci\u00f3 (ja que aquesta indemnitzaci\u00f3 no est\u00e0 fixada en la llei).<\/p>\n<p style=\"text-align: justify;\">Per ampliar aquesta informaci\u00f3 consulti amb <a style=\"color: #e4003c;\" href=\"\/ca\/assesoria-laboral\/\">Assessoria laboral<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En general, si una empresa acomiada a un treballador i li abona la indemnitzaci\u00f3 que legalment li pertany, no haur\u00e0 <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026063,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9026062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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