{"id":12354,"date":"2019-05-23T14:49:12","date_gmt":"2019-05-23T14:49:12","guid":{"rendered":"https:\/\/www.paginaweb54.cat\/conceptos-basicos-para-entender-una-nomina\/"},"modified":"2022-12-22T17:01:41","modified_gmt":"2022-12-22T17:01:41","slug":"conceptos-basicos-para-entender-una-nomina","status":"publish","type":"post","link":"https:\/\/www.fontelles.com\/ca\/conceptos-basicos-para-entender-una-nomina\/","title":{"rendered":"Conceptes b\u00e0sics per entendre una n\u00f2mina"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Qu\u00e8 \u00e9s <\/strong>una n\u00f2mina?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La n\u00f2mina es tracta d&#8217;un document que reben de manera individual i de forma mensual dels treballadors \/ es, en el qual es justifica i es detalla el pagament dels salaris i que t\u00e9 valor de document acreditatiu de pagament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contingut i estructura de la n\u00f2mina<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La forma de la n\u00f2mina no \u00e9s lliure, s&#8217;ha d&#8217;ajustar al model establert pel <a href=\"http:\/\/www.mitramiss.gob.es\/ca\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Ministeri d'Ocupaci\u00f3 (abre en una nueva pesta\u00f1a)\">Ministeri d&#8217;Ocupaci\u00f3<\/a> o aquell que estableixi el conveni col\u00b7lectiu del sector o empresa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La seva estructura, desglossada, \u00e9s la seg\u00fcent:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Encap\u00e7alament d&#8217;una n\u00f2mina<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La n\u00f2mina sempre estar\u00e0 encap\u00e7alada per les dades identificatives de l&#8217;empresa i el treballador, aix\u00ed com el per\u00edode de liquidaci\u00f3 a qu\u00e8 es refereix.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"736\" height=\"132\" src=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/pago-salarios.png\" alt=\"pago-salarios\" class=\"wp-image-10132\" srcset=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/pago-salarios.png 736w, https:\/\/www.fontelles.com\/wp-content\/uploads\/pago-salarios-300x54.png 300w\" sizes=\"(max-width: 736px) 100vw, 736px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>LA RETRIBUCI\u00d3 BRUTA<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En segon apartat, consta en la n\u00f2mina el total de conceptes que s&#8217;han d&#8217;abonar al treballador, que formen la retribuci\u00f3 bruta mensual i consta dels seg\u00fcents conceptes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>El salari brut<\/strong>: \u00e9s el total de percepcions econ\u00f2miques que rep el treballador en diners o en esp\u00e8cie pels seus serveis laborals. En la n\u00f2mina ser\u00e0 desglossat en els seg\u00fcents conceptes:<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>El salari base:<\/strong> el pagament mensual que li correspon al treballador per la seva enquadrament dins de la categoria del conveni professional. \u00c9s clar que per acord entre empresari i treballador es poden millorar les condicions salarials establertes en el conveni.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"661\" height=\"169\" src=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/Tablas-Salariales.jpeg\" alt=\"Tablas salariales en una n\u00f3mina\" class=\"wp-image-11536\" srcset=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/Tablas-Salariales.jpeg 661w, https:\/\/www.fontelles.com\/wp-content\/uploads\/Tablas-Salariales-300x77.jpeg 300w\" sizes=\"(max-width: 661px) 100vw, 661px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp; &nbsp;<em>Ejemplo de tabla salarial. Salario base encuadrado. <\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">                      \u00a0                    \u00a0\u25aa Complements salarials: es tracten de quantitats que s&#8217;afegeixen al salari base en funci\u00f3 que es compleixin uns determinats requisits relatius a les condicions personals del treballador (per exemple, complement d&#8217;idiomes), b\u00e9 al treball realitzat oa la situaci\u00f3 (per exemple, plus de perillositat), o b\u00e9 per resultats en l&#8217;empresa (plus de productivitat).<br> \u25aa Les hores extraordin\u00e0ries: s\u00f3n aquelles que s\u00f3n realitzades fora de la jornada ordin\u00e0ria pactada i que, o b\u00e9 es descansen, o b\u00e9 han de ser retribu\u00efdes com a m\u00ednim, pel valor de l&#8217;hora ordin\u00e0ria.<br> \u25aa El salari en esp\u00e8cie: percepcions no monet\u00e0ries com tiquets de restaurant, bitllets de transport, etc.<br> o Percepcions no salarials: no retribueixen el treball efectiu, per aix\u00f2 es diferencien de les anteriors.<br> \u25aa Indemnitzacions o bestretes: serveixen per indemnitzar al treballador les despeses per la realitzaci\u00f3 de la seva activitat laboral, com ara les despeses de manutenci\u00f3 i estada, desgast d&#8217;eines, entre d&#8217;altres.<br> \u25aa Prestacions i indemnitzacions de la Seguretat Social: per compensar determinades situacions de necessitat previstes legalment o en el conveni col\u00b7lectiu.<br> \u25aa Indemnitzacions per trasllats, suspensions i acomiadaments: L&#8217;Estatut dels Treballadors estableix indemnitzacions en aquests sup\u00f2sits per rescabalar el treballador del dany que deriva.<br> \u25aa Altres percepcions no salarials: aquelles no previstes legalment com percepcions per naixement de fill, ajudes a l&#8217;estudi, serveis culturals, entre altres.<br> La suma de tot aix\u00f2 conforma el total meritat.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"660\" height=\"362\" src=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/deducciones-nomina.jpg\" alt=\"\" class=\"wp-image-10140\" srcset=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/deducciones-nomina.jpg 660w, https:\/\/www.fontelles.com\/wp-content\/uploads\/deducciones-nomina-300x165.jpg 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les deduccions<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Despr\u00e9s el llistat d&#8217;ingressos, s&#8217;han d&#8217;aplicar el llistat de deduccions que apareixen a la n\u00f2mina. Per entendre els conceptes i c\u00e0lculs desglossem en aquest article les deduccions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aportaci\u00f3 a la Seguretat Social i conceptes de recaptaci\u00f3 conjunta. Aquestes aportacions s\u00f3n a c\u00e0rrec del treballador. A cadascuna se li aplica un percentatge diferent i responen als objectius de la Seguretat Social:<br> \u25aa Per conting\u00e8ncies comunes:% que serveix per sufragar l&#8217;assist\u00e8ncia sanit\u00e0ria p\u00fablica<br> \u25aa Atur: que varia segons si es t\u00e9 contracte indefinit o temporal que respon a l&#8217;ajuda als treballadors sense feina.<br> \u25aa Formaci\u00f3 professional:% que serveix per finan\u00e7ar les accions de formaci\u00f3 professional que finan\u00e7a l&#8217;Estat<br> \u25aa Addicional per hores extres: concepte que respon al fet que les hores extres no quedin sense ser dedu\u00efdes.<\/li>\n\n\n\n<li>Impost sobre la Renda de les Persones F\u00edsiques: S&#8217;aplica un percentatge que \u00e9s variable segons l&#8217;import del salari i de les circumst\u00e0ncies personals i familiars. Tot aix\u00f2 es ret\u00e9 del salari i s&#8217;ingressa a Hisenda.<\/li>\n\n\n\n<li>Bestretes: \u00c9s possible que el treballador rebi anticipadament una part del salari pel treball ja realitzat. Tamb\u00e9 quan es rep el salari de forma setmanal, aquests pagaments tindran consideraci\u00f3 de bestretes i en arribar al final de mes s&#8217;inclouran aquests pagaments en el concepte de bestreta. En aquest cas han de constar les deduccions aplicades a les bestretes ja que s\u00f3n ingressos que no estan exempts de deduccions.<\/li>\n\n\n\n<li>Deducci\u00f3 dels productes rebuts en esp\u00e8cie: s&#8217;ha de tenir en compte tamb\u00e9 el salari en esp\u00e8cie a l&#8217;hora de pagar les deduccions pel que en la n\u00f2mina s&#8217;haur\u00e0 d&#8217;expressar el seu valor en diners m\u00e9s l&#8217;ingr\u00e9s a compte de l&#8217;IRPF aplicat.<\/li>\n\n\n\n<li>Altres deduccions: en aquesta s&#8217;indiquen, entre altres, les quotes sindicals, aix\u00ed com el c\u00e0non de negociaci\u00f3. El c\u00e0non de negociaci\u00f3 \u00e9s una retenci\u00f3 que estableixen els propis convenis col\u00b7lectius per sufragar les despeses de la seva pr\u00f2pia negociaci\u00f3.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"253\" src=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/otras-deducciones-nomina.jpg\" alt=\"otras-deducciones-nomina\" class=\"wp-image-10138\" srcset=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/otras-deducciones-nomina.jpg 660w, https:\/\/www.fontelles.com\/wp-content\/uploads\/otras-deducciones-nomina-300x115.jpg 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La suma del total de meritacions (retribucions) i l&#8217;aplicaci\u00f3 de les deduccions d\u00f3na lloc al l\u00edquid total a percebre, \u00e9s a dir, al salari net, all\u00f2 que finalment ser\u00e0 ingressat al treballador.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"650\" height=\"157\" src=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/liquido-total-percibir.jpg\" alt=\"liquido-total-percibir en una n\u00f3mina\" class=\"wp-image-10136\" srcset=\"https:\/\/www.fontelles.com\/wp-content\/uploads\/liquido-total-percibir.jpg 650w, https:\/\/www.fontelles.com\/wp-content\/uploads\/liquido-total-percibir-300x72.jpg 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Altres articles<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Parts d&#8217;una <a aria-label=\"n\u00f3mina (abre en una nueva pesta\u00f1a)\" href=\"https:\/\/fontelles.com\/10-partes-basicas-de-una-nomina\/\" target=\"_blank\" rel=\"noreferrer noopener\">n\u00f2mina<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u00e8 \u00e9s una n\u00f2mina? La n\u00f2mina es tracta d&#8217;un document que reben de manera individual i de forma mensual dels treballadors \/ es, en el qual es justifica i es detalla el pagament dels salaris i que t\u00e9 valor de document acreditatiu de pagament. Contingut i estructura de la n\u00f2mina La forma de la n\u00f2mina [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10141,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[828],"tags":[829,830,831,832],"class_list":["post-12354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nomina-ca-2","tag-anticipos-ca-2","tag-deducciones-ca","tag-desempleo-ca-2","tag-nomina-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Conceptes b\u00e0sics per entendre una n\u00f2mina<\/title>\n<meta name=\"description\" content=\"Conceptes b\u00e0sics per entendre una n\u00f2mina. 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