{"id":9032893,"date":"2023-02-08T00:00:53","date_gmt":"2023-02-08T00:00:53","guid":{"rendered":"https:\/\/gremicat.es\/?p=9032893"},"modified":"2023-02-28T11:44:37","modified_gmt":"2023-02-28T11:44:37","slug":"nou-mecanisme-dequitat-intergeneracional-mei","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/nou-mecanisme-dequitat-intergeneracional-mei\/","title":{"rendered":"Nou Mecanisme d’Equitat Intergeneracional (MEI)"},"content":{"rendered":"\t\t
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Es tracta d’un increment de la cotitzaci\u00f3 a la seguretat social de les empreses i treballadors del 0.6% (0,5% a c\u00e0rrec de l’empresa, i 0,1% per a la persona treballadora).<\/span><\/span><\/p>

El Mecanisme d’Equitat Intergeneracional (MEI) \u00e9s un sistema que substitueix al Factor de Sostenibilitat aprovat en la reforma de les pensions de 2013 per a garantir el finan\u00e7ament de les pensions.<\/b><\/strong><\/p>

Es tracta d’un increment de la cotitzaci\u00f3 a la seguretat social de les empreses i treballadors del 0.6% (0,5% a c\u00e0rrec de l’empresa, i 0,1% per a la persona treballadora).<\/strong> Aquest increment en la quota d’empresaris i treballadors servir\u00e0 per a pal\u00b7liar la reducci\u00f3 en la previsi\u00f3 futura d’ingressos produ\u00efda, en part, per la derogaci\u00f3 del denominat factor de sostenibilitat de les pensions.<\/span><\/p>

L’informem que l’1 de gener de 2023 va entrar en vigor el denominat Mecanisme d’Equitat Intergeneracional (MEI), una nova cotitzaci\u00f3 d’aplicaci\u00f3 tant per a l’empresa com per als seus treballadors que ja preveia la Llei 21\/2021,<\/strong> de garantia del poder adquisitiu de les pensions i d’altres mesures de refor\u00e7 de la sostenibilitat financera i social del sistema p\u00fablic de pensions, i que ara recull la Llei de Pressupostos Generals de l’Estat per a 2023.<\/span><\/p>

Mecanisme d’Equitat Intergeneracional (MEI)<\/strong><\/p>

El Mecanisme d’Equitat Intergeneracional (MEI) \u00e9s un sistema que substitueix al Factor de Sostenibilitat aprovat en la reforma de les pensions de 2013 per a garantir el finan\u00e7ament de les pensions.<\/strong><\/p>

Seguint el mandat de la Disposici\u00f3 Final 4a de la Llei 21\/2021 de garantia del poder adquisitiu de les pensions regula que, a partir de l’1 de gener de 2023 (i fins a 2032), empreses i persones treballadores hauran d’ingressar a la TGSS una cotitzaci\u00f3 extra del 0,6% (0,5% a c\u00e0rrec de l’empresa i 0,1% a c\u00e0rrec de la persona treballadora), corresponent al denominat MEI,<\/strong> aplicable sobre la base de cotitzaci\u00f3 per conting\u00e8ncies comunes en totes les situacions d’alta o assimilades a la d’alta en qualsevol dels R\u00e8gims del sistema de la Seguretat Social i que \u00fanicament no s’aplicar\u00e0 a aquells col\u00b7lectius de persones treballadores excloses de cotitzar per la conting\u00e8ncia de jubilaci\u00f3 (per exemple, jubilats actius o els qui desenvolupin programes de formaci\u00f3 i pr\u00e0ctiques no laborals i acad\u00e8miques).<\/span><\/p>

Important: La Llei assenyala que aquesta nova cotitzaci\u00f3 comen\u00e7ar\u00e0 en 2023 i s’aplicar\u00e0 al llarg d’un per\u00edode de 10 anys.<\/strong><\/p>

A qui no s’aplica?<\/strong><\/p>

El Butllet\u00ed de Not\u00edcies RED de la Seguretat Social de 28 de desembre de 2022 assenyala que no s’aplicar\u00e0 a aquells col\u00b7lectius de treballadors exclosos de cotitzar per la conting\u00e8ncia de jubilaci\u00f3, no sent aplicable, per tant, entre altres sup\u00f2sits, en els seg\u00fcents casos:<\/span><\/p>

– Treballadors obligats a cotitzar exclusivament per incapacitat temporal<\/strong> derivada de conting\u00e8ncies comunes, conting\u00e8ncies professionals i cotitzaci\u00f3 per solidaritat (per exemple, jubilats actius)<\/span><\/p>

– Col\u00b7lectius obligats a cotitzar exclusivament per conting\u00e8ncies professionals.<\/strong><\/span><\/p>

– Alumnes de nou ingr\u00e9s Ministeri de Defensa RDL 13\/2010<\/strong><\/span><\/p>

– Tampoc s’aplicar\u00e0 als Treballadors que desenvolupen programes de formaci\u00f3 i pr\u00e0ctiques no laborals i acad\u00e8miques.<\/strong><\/span><\/p>

Actuacions en l’\u00e0mbit d’afiliaci\u00f3<\/strong><\/p>

Des de la Seguretat Social informen que no es precisa la realitzaci\u00f3 de cap mena d’actuaci\u00f3 espec\u00edfica per a la cotitzaci\u00f3 al MEI.<\/span><\/p>

Modificacions en l’\u00e0mbit de cotitzaci\u00f3<\/strong><\/p>

En relaci\u00f3 amb el c\u00e0lcul d’aquesta cotitzaci\u00f3 s’ha decidit crear dos nous conceptes econ\u00f2mics:<\/span><\/p>

– 555 – Mecanisme d’Equitat Intergeneracional MEI: quan existeix aportaci\u00f3 obrera i empresarial<\/strong><\/span><\/p>

– 557 – Mecanisme d’Equitat Intergeneracional MEI Empresarial: quan existeix \u00fanicament aportaci\u00f3 empresarial.<\/strong><\/span><\/p>

Tal com indiquen des de la Seguretat Social, aquests conceptes es totalitzaran en el concepte 598 “Liquido de conting\u00e8ncies comunes”, que es reflectir\u00e0 en tots els rebuts.<\/span><\/p>

El sobrecost per a l’empresa del 0,5% en la cotitzaci\u00f3<\/strong> (que suposaria uns 5 euros al mes per a un treballador que estigu\u00e9s cobrant l’actual SMI) podr\u00e0 ser dedu\u00efble com a despesa de personal a l’efecte de l’Impost de societats.<\/strong><\/span><\/p>

A manera de conclusi\u00f3, l’aprovaci\u00f3 del MEI suposa un intent que les pensions no es vegin minorades per les previsions d’increment de pensionistes i la reducci\u00f3 de cotitzants.<\/strong><\/span><\/p>

El derogat factor de sostenibilitat suposava una reducci\u00f3 percentual de la pensi\u00f3 per l’augment de l’esperan\u00e7a de vida mentre que el MEI incrementa la pressi\u00f3 en els cotitzadors per a fer front a les pensions futures.<\/span><\/p>

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria laboral<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Es tracta d’un increment de la cotitzaci\u00f3 a la seguretat social de les empreses i treballadors del 0.6% (0,5% a …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9032900,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-9032893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral-cat"],"yoast_head":"\nNou Mecanisme d'Equitat Intergeneracional (MEI) - gremicat<\/title>\n<meta name=\"description\" content=\"Es tracta d'un increment de la cotitzaci\u00f3 a la seguretat social de les empreses i treballadors del 0.6% (0,5% a c\u00e0rrec de l'empresa, i 0,1% per a la persona treballadora).\" \/>\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.gremicat.es\/ca\/nou-mecanisme-dequitat-intergeneracional-mei\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nou Mecanisme d'Equitat Intergeneracional (MEI) - 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