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Qué es nómina

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Qué es nómina

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About this activity

Conceptos y conceptos clave

Created by

ABDUBAR
ABDUBAR
Colombia

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Qué es nómina
 

Qué es nóminaOnline version

Conceptos y conceptos clave

by ABDUBAR
1

¿Qué es una nómina?

2

¿Qué conceptos suele incluir la nómina?

3

¿Qué es el salario bruto?

4

¿Qué implica la retención de IRPF o Seguridad Social?

5

¿Qué significa líquido a pagar?

6

¿Quién emite la nómina?

7

¿Con qué frecuencia se suele pagar la nómina?

8

¿Qué información debe contener la nómina?

9

¿Qué diferencia hay entre salario bruto y base de cotización?

10

¿Qué otros conceptos pueden aparecer en una nómina?

11

Valor hora ordinaria nocturna

Respuesta escrita

Explicación

La nómina resume ingresos y deducciones de un periodo concreto.

La nómina desglosa base, complementos, deducciones y el neto a cobrar.

El salario bruto es la cantidad antes de retenciones.

Son deducciones obligatorias para impuestos y cotizaciones.

Es el neto recibido tras descontar deducciones.

La nómina es elaborada por el empleador.

La frecuencia típica es mensual, aunque puede variar.

Debe incluir datos del trabajador, periodo y conceptos con el neto.

La base de cotización sirve para calcular cotizaciones sociales, distinta del neto.

Además de salario, pueden aparecer horas extras, dietas y otros conceptos laborales.

 
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