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http://hdl.handle.net/2183/18548 Os novos criterios de cotización á Seguridade Social polos distintos conceptos salariais
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Anuario da Facultade de Ciencias do Traballo da Universidade da Coruña, 2014, 5: 279-292 ISSN: 2173-9811
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[Resumo] A reforma operada a finais de 2013 cambia o sistema de cotización á Seguridade Social, de xeito que a partir da súa entrada en vigor se incluirán na base de cotización distintos conceptos que, até ese momento, estaban exentos, na idea do lexislador de que enmascaraban –por distintas razóns– remuneracións dos traballadores, pese a atribuílas a compensacións por gastos. Con este artigo preténdese resaltar cal era o réxime anterior e cales son as consecuencias que se producirán no futuro.
[Abstract] Operated reform at the end of 2013 changes the system of contributions to Social Security and, from its validity, will be included in the contribution base different concepts which, up to that time, they were exempt, in the idea of the legislator that masking –for various reasons– remuneration of the employers, despite attributing them to compensation of expenses. This article is intent to highlight what the previous regime and what are the consequences that will occur in future.
[Abstract] Operated reform at the end of 2013 changes the system of contributions to Social Security and, from its validity, will be included in the contribution base different concepts which, up to that time, they were exempt, in the idea of the legislator that masking –for various reasons– remuneration of the employers, despite attributing them to compensation of expenses. This article is intent to highlight what the previous regime and what are the consequences that will occur in future.