{"id":9040463,"date":"2026-01-28T07:00:05","date_gmt":"2026-01-28T07:00:05","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040463"},"modified":"2026-01-27T10:20:28","modified_gmt":"2026-01-27T10:20:28","slug":"retribucions-extraordinaries-a-empleats-i-directius","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/retribucions-extraordinaries-a-empleats-i-directius\/","title":{"rendered":"Retribucions extraordin\u00e0ries a empleats i directius"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040463\" class=\"elementor elementor-9040463 elementor-9040462\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd2230 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd2230\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7bdfea7\" data-id=\"7bdfea7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-490be9a elementor-widget elementor-widget-heading\" data-id=\"490be9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Moltes empreses paguen primes o incentius sense saber que la despesa ha de\nregistrar-se abans del pagament. T&#039;expliquem com fer-ho b\u00e9 i evitar errors. Una\ncomptabilitat clara i ben documentada estalvia problemes. T&#039;ajudem a revisar\nles teves retribucions extraordin\u00e0ries abans del tancament de l&#039;any.<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa39486 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa39486\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1b957d\" data-id=\"a1b957d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f98f86 elementor-widget elementor-widget-spacer\" data-id=\"9f98f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a1c08b elementor-widget elementor-widget-spacer\" data-id=\"9a1c08b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd3a69 elementor-widget elementor-widget-text-editor\" data-id=\"5bd3a69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Moltes empreses paguen primes o incentius sense saber que la despesa ha de registrar-se abans del pagament. T&#8217;expliquem com fer-ho b\u00e9 i evitar errors. Una comptabilitat clara i ben documentada estalvia problemes. T&#8217;ajudem a revisar les teves retribucions extraordin\u00e0ries abans del tancament de l&#8217;any.<\/span><\/p><p><span style=\"font-weight: 400;\">Cada any moltes empreses lliuren primes, gratificacions o retribucions especials als seus treballadors o directius. S\u00f3n una manera de recon\u00e8ixer l&#8217;esfor\u00e7, premiar resultats o compensar assoliments concrets. Fins aqu\u00ed, tot b\u00e9. El problema arriba quan cal reflectir-lo correctament en la comptabilitat.<\/span><\/p><p><span style=\"font-weight: 400;\">L&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) ha publicat un nou aclariment (BOICAC 143, octubre 2025) sobre com registrar aquests pagaments. La idea principal \u00e9s senzilla: la despesa es registra quan s&#8217;aprova, no quan es paga.<\/span><\/p><p><span style=\"font-weight: 400;\">Si l&#8217;empresa decideix al desembre pagar una prima al juny, la despesa pertany a desembre, no a l&#8217;any seg\u00fcent.<\/span><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd137b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd137b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c65d7c6\" data-id=\"c65d7c6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cfbc822 elementor-widget elementor-widget-spacer\" data-id=\"cfbc822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2470afe elementor-widget elementor-widget-heading\" data-id=\"2470afe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u00e8 significa aix\u00f2 en la pr\u00e0ctica?<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-289e89e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"289e89e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd1608e\" data-id=\"cd1608e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e7cd93 elementor-widget elementor-widget-text-editor\" data-id=\"7e7cd93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Imagina que a l&#8217;abril la teva empresa aprova una prima extraordin\u00e0ria per a l&#8217;equip pels bons resultats de l&#8217;any, i decideixes pagar-lo quan s&#8217;aprovin els comptes. Encara que els diners surti mesos despr\u00e9s, la despesa ha d&#8217;anotar-se l&#8217;any de l&#8217;acord, perqu\u00e8 aqu\u00ed \u00e9s quan neix el dret del treballador.<\/span><\/p><p><span style=\"font-weight: 400;\">El mateix passa amb directius o consellers que reben una retribuci\u00f3 especial per aconseguir objectius o tancar una operaci\u00f3 important: la despesa es genera en el moment en qu\u00e8 s&#8217;aprova oficialment l&#8217;incentiu, no quan entra en n\u00f2mina.<\/span><\/p><p><span style=\"font-weight: 400;\">Hisenda i els auditors no miren &#8220;quan es paga&#8221;, sin\u00f3 &#8220;quan es va comprometre l&#8217;empresa a pagar-ho&#8221;.<\/span><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bbb408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bbb408\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0049da6\" data-id=\"0049da6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-af740d5 elementor-widget elementor-widget-spacer\" data-id=\"af740d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c43e988 elementor-widget elementor-widget-heading\" data-id=\"c43e988\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u00e8 passa amb els incentius lligats a accions o participacions?<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cbd7225 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbd7225\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8e4aa99\" data-id=\"8e4aa99\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28bba96 elementor-widget elementor-widget-text-editor\" data-id=\"28bba96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En alguns casos, sobretot en empreses amb directius o socis clau, els incentius es vinculen al valor de les accions de l&#8217;empresa o a un pla de participaci\u00f3.<\/span><\/p><p><span style=\"font-weight: 400;\">En aquests casos, el tractament comptable \u00e9s distint: l&#8217;empresa ha de registrar la despesa a mesura que el treballador va generant el dret, i ajustar el valor en funci\u00f3 de com evolucionin les accions o els resultats.<\/span><\/p><p><span style=\"font-weight: 400;\">No fa falta con\u00e8ixer la norma comptable exacta; n&#8217;hi ha prou amb entendre que aquests plans han de reflectir-se amb cura, perqu\u00e8 afecten directament els resultats i poden revisar-se cada any fins que es paguin.<\/span><\/p><p><span style=\"font-weight: 400;\">Si la seva empresa t\u00e9 plans d&#8217;incentius, opcions o primes lligades al valor de la companyia, conv\u00e9 revisar-los amb un assessor abans del tancament de l&#8217;exercici.<\/span><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-521b310 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"521b310\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-919bb76\" data-id=\"919bb76\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8510ee1 elementor-widget elementor-widget-spacer\" data-id=\"8510ee1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d70564 elementor-widget elementor-widget-heading\" data-id=\"9d70564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Si es va cometre un error en registrar la despesa<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d868c49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d868c49\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7834d7\" data-id=\"a7834d7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52167e6 elementor-widget elementor-widget-text-editor\" data-id=\"52167e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Si en el seu moment l&#8217;empresa no va comptabilitzar correctament la prima o incentiu, s&#8217;ha de corregir amb efectes retroactius: \u00e9s a dir, ajustar els comptes de l&#8217;exercici al qual pertany i deixar const\u00e0ncia clara en la mem\u00f2ria. No \u00e9s greu si es fa a temps, per\u00f2 ignorar-ho pot donar <\/span><b>lloc a requeriments o ajustos posteriors.<\/b><\/p><p><span style=\"font-weight: 400;\">Molts errors es descobreixen quan arriba una auditoria, o fins i tot una inspecci\u00f3. Corregir a temps \u00e9s molt m\u00e9s f\u00e0cil (i barat).<\/span><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5ee09b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5ee09b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb56c46\" data-id=\"fb56c46\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fa8bbd elementor-widget elementor-widget-spacer\" data-id=\"2fa8bbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64b782a elementor-widget elementor-widget-heading\" data-id=\"64b782a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Com fer-ho b\u00e9 des del principi?<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a16dc9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a16dc9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40e1a35\" data-id=\"40e1a35\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a77a3e elementor-widget elementor-widget-text-editor\" data-id=\"2a77a3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deixa tot per escrit. Guarda actes o acords on consti l&#8217;aprovaci\u00f3 de la retribuci\u00f3.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Registra la despesa l&#8217;any correcta. Si s&#8217;aprova en 2025 encara que es pagui en 2026, pertany a 2025.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separa el laboral del mercantil. Si el beneficiari \u00e9s treballador, \u00e9s despesa de personal. Si \u00e9s conseller sense contracte laboral, \u00e9s un servei professional.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Explica b\u00e9 el motiu. En cas d&#8217;inspecci\u00f3, poder justificar el perqu\u00e8 de l&#8217;incentiu (rendiment, creixement, fidelitzaci\u00f3) dona molta solidesa.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">L&#8217;important no \u00e9s quan es paga, sin\u00f3 quan neix el dret. Aquest detall pot marcar la difer\u00e8ncia entre una comptabilitat correcta o una revisi\u00f3 futura.<\/span><\/p><p><span style=\"font-weight: 400;\">Moltes pimes i despatxos petits no es detenen a pensar en quan reporten aquestes despeses. No obstant aix\u00f2, les primes, comissions o incentius mal registrats poden distorsionar els resultats de l&#8217;exercici o fins i tot generar sancions si Hisenda detecta incoher\u00e8ncies.<\/span><\/p><p><span style=\"font-weight: 400;\">Al nostre despatx ajudem les empreses a revisar els seus incentius, primes i retribucions variables per a assegurar-nos que tot est\u00e0 correctament documentat, reportat i registrat. Aix\u00ed, no sols evites riscos, sin\u00f3 que millores la imatge de la teva empresa davant bancs, socis i inversors.<\/span><\/p><p>\u00a0<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef6df58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef6df58\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f15832\" data-id=\"1f15832\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-671cebd elementor-widget elementor-widget-heading\" data-id=\"671cebd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">T'ajudem a:<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3db9df3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3db9df3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11911bb\" data-id=\"11911bb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ada3386 elementor-widget elementor-widget-text-editor\" data-id=\"ada3386\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revisar els teus acords de retribucions abans del tancament de l&#8217;exercici.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detectar possibles errors comptables o fiscals.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ajustar correctament els comptes i preparar la documentaci\u00f3 per a auditoria o inspecci\u00f3.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Planificar les primes del pr\u00f2xim any per a evitar problemes.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/span><\/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":"<p>Moltes empreses paguen primes o incentius sense saber que la despesa ha de registrar-se abans del pagament. T&#8217;expliquem com fer-ho b\u00e9 i evitar errors.<\/p>\n","protected":false},"author":1,"featured_media":9040466,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040463","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Retribucions extraordin\u00e0ries a empleats i directius - gremicat<\/title>\n<meta name=\"description\" content=\"Moltes empreses paguen primes o incentius sense saber que la despesa ha de registrar-se abans del pagament. 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