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BASES DE COTIZACIÓN

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BASES DE COTIZACIÓN

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(6)
Prueba de atención: Responde a las siguientes preguntas tipo test.

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About Quiz
leyes
 Recommended age: 18 years old
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Created by

Marisol García Díaz
Marisol García Díaz
Spain

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BASES DE COTIZACIÓNOnline version

Prueba de atención: Responde a las siguientes preguntas tipo test.

by Marisol García Díaz
1

Para el cálculo de la base de cotización por contingencias comunes BCC no se incluyen las horas extraordinarias.

2

En el cálculo de la base de cotización por contingencias comunes se incluyen los complementos no salariales que exceden de los límites legalmente establecidos o aquellos que cotizan en su totalidad.

3

Cuando la retribución es mensual, en el cálculo de BCC, para la obtención del prorrateo de las pagas extraordinarias: se multiplia el importe de las pagas extras por el número de pagas extra que recibe el trabajador y la cantidad obtenida se divide entre 365, Ejeplo: si hay dos pagas extras al año de 1000 euros sería: (2*1000)/365.

4

La base de cotización por contingencias profesionales (BCP) es igual a BCC menos las horas extraordinarias.

5

La base de cotización por horas extraordinarias (BHE) se compone del sumatorio de las horas extras estructurales y de las horas extras de fuerza mayor; aunque, a la hora de cotizar, a cada tipo se le aplica un porcentaje distinto.

 
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