{"id":1188,"date":"2022-11-07T16:27:28","date_gmt":"2022-11-07T19:27:28","guid":{"rendered":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1188"},"modified":"2023-03-14T14:37:12","modified_gmt":"2023-03-14T17:37:12","slug":"aula-gestoria-administracion-y-tributacion-de-empresas-4-9","status":"publish","type":"page","link":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1188","title":{"rendered":"ejercicios: Aportes patronales al BPS"},"content":{"rendered":"<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#2c2c2c;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:-webkit-box;display:-ms-flexbox;display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);-ms-flex-negative:0;flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:-webkit-box;display:-ms-flexbox;display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{-webkit-box-align:center;-ms-flex-align:center;align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}<\/style>\n<p style=\"text-align: center;\"><strong>ejercicios de aportes patronales al BPS:<\/strong><\/p>\n<h6>1) <\/h6>\n<h6>Mario y Pablo Holtz, siendo solteros y sin hijos, adem\u00e1s de primos entre s\u00ed, decidieron constituir una SRL, para dedicarse al mantenimiento de jardines.<\/h6>\n<h6> No contar\u00e1n con personal dependiente. <\/h6>\n<h6>Le consultan cu\u00e1nto deber\u00e1n aportar al BPS, aclar\u00e1ndole que desean contar con cobertura de Fonasa.<\/h6>\n<h6>\u00a0 2)<\/h6>\n<h6>Mario Holtz le comenta que adem\u00e1s de la SRL de la cual ser\u00e1 socio con su primo Pablo, constituir\u00e1 una unipersonal para establecer un peque\u00f1o puesto de ventas de diarios y revistas que no tendr\u00e1 personal, y por la cual tributar\u00e1 IVA M\u00ednimo. <\/h6>\n<h6>\u00bfCu\u00e1nto deber\u00e1 aportar al BPS en esas condiciones, no interes\u00e1ndose por contar con cobertura de Fonasa? <\/h6>\n<h6>\u00bfPor el hecho de tributar IVA M\u00ednimo podr\u00eda obtener alg\u00fan beneficio tributario frente al pago de BPS?<\/h6>\n<h6>3) <\/h6>\n<h6>Gabriela Noli es administrativa de una S.A. <\/h6>\n<h6>Hace un tiempo tiene planificado comenzar a trabajar en sus horas libres como maquilladora, para lo cual desea constituir una unipersonal amparada al Monotributo.<\/h6>\n<h6>Le consulta cu\u00e1nto deber\u00e1 abonar en caso de no optar por Fonasa, y para tenerlo en cuenta, tambi\u00e9n le pide que le informe cu\u00e1nto deber\u00e1 abonar en caso de optar por cobertura de Fonasa, siendo ella soltera y sin hijos.<\/h6>\n<h6>4) <\/h6>\n<h6>Elvira D\u00e1nae ha adquirido el 100% de las acciones de Efrestar S.A, y fue designada como \u00fanica administradora de la sociedad, determin\u00e1ndose que actuar\u00eda por ello sin remuneraci\u00f3n. <\/h6>\n<h6>A los efectos de los aportes al BPS, \u00bfsobre qu\u00e9 monto se deber\u00e1n calcular sus aportes?<\/h6>\n<h6>5) <br \/><\/h6>\n<h6>Flocab S.R.L. se ha constituido con cuatro amigos, solteros y sin hijos. <\/h6>\n<h6>Contratar\u00e1n a Laura Lima como dependiente, abon\u00e1ndole un sueldo de $ 19.800. Laura est\u00e1 casada con Carlos Iguin\u00ed, que es ejecutivo de ventas de Efrestar S.A. desde hace varios a\u00f1os, y tienen dos hijos, de 12, y 16 a\u00f1os de edad.<\/h6>\n<h6>Adem\u00e1s, contratar\u00e1n como promotora a Lorena Vaz, soltera y sin hijos, para trabajar los d\u00edas s\u00e1bados s\u00f3lo dos horas, abon\u00e1ndole $ 1300 al mes por ello. \u00bfCu\u00e1nto deber\u00e1 abonar al BPS Flocab S.R.L.?<\/h6>\n<h6>La empresa le consulta si es verdad que Lorena no tendr\u00e1 derecho a cobertura m\u00e9dica por la empresa dado que sus ingresos son inferiores al salario m\u00ednimo nacional.<\/h6>\n<h6>6)<\/h6>\n<h6>En caso de que Lorena no tenga derecho a cobertura de Fonasa por alguna raz\u00f3n en Flocab S.R.L; \u00bfquedar\u00e1 exonerada por ello de descuentos por Fonasa de su sueldo?<\/h6>\n<h6>7) <\/h6>\n<h6>En caso de que Flocab S.R.L. se empe\u00f1e en brindar cobertura m\u00e9dica a Lorena; \u00bfexiste alguna posibilidad de que el Fonasa le conceda cobertura, por ejemplo, haciendo alg\u00fan pago complementario? <\/h6>\n<h6>De ser posible \u00e9sa situaci\u00f3n, \u00bfcu\u00e1nto se deber\u00e1 aportar por ello?<\/h6>\n<h6>8) <\/h6>\n<h6>Carlos Berm\u00fadez est\u00e1 casado con Flavia Lois, ama de casa, con quien tiene un hijo de 8 a\u00f1os de edad. <\/h6>\n<h6>Es titular de una empresa unipersonal que tributa IVA general, dedicada al rubro de mantenimiento, por la cual ampara al Fonasa a su familia. <\/h6>\n<h6>En su empresa trabajan cinco empleados, de los cuales ninguno est\u00e1 en pareja, ni tiene hijos, y reciben una retribuci\u00f3n de $ 21.300.<\/h6>\n<h6>Hoy Carlos ha decidido contratar como administrativa con un sueldo de $ 23.400 a Fiama Correa, casada con un funcionario de una textil, con quien tiene un hijo de 19 a\u00f1os. <\/h6>\n<h6>\u00bfA cu\u00e1nto ascender\u00e1n los aportes al BPS que deber\u00e1 abonar Carlos por su empresa?<\/h6>\n<h6>9)<\/h6>\n<h6>Un tiempo despu\u00e9s de haber contratado a Fiama Correa, Carlos Berm\u00fadez necesita realizarse algunos estudios m\u00e9dicos y concurre a su mutualista. <\/h6>\n<h6>Una vez all\u00ed una administrativa le comunica que carece de cobertura de Fonasa, lo cual extra\u00f1a a Carlos, ya que siempre ha tenido cobertura por Fonasa, y nunca se ha atrasado en los pagos de BPS de su empresa.<\/h6>\n<h6>\u00bfPodr\u00eda usted explicarle a qu\u00e9 podr\u00eda deberse \u00e9sa situaci\u00f3n?<\/h6>\n<h6><em>\u21d2 \u21d2 \u21d2\u00a0 env\u00edanos tus consultas, respuestas y opiniones, a trav\u00e9s del \u201c\u00a0 <a href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=112\" target=\"_blank\" rel=\"noopener\">escr\u00edbenos<\/a> \u201d de esta p\u00e1gina, o del grupo de trabajo de WhatsApp que integras con tus docentes. \u21d0 \u21d0 \u21d0<br \/><\/em><\/h6>\n<p><strong>Para acceder a los dem\u00e1s cuestionarios de evaluaci\u00f3n del curso, ingresa al siguiente enlace:<\/strong><\/p>\n<p><a style=\"color: #808000;\" href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=932\" target=\"_blank\" rel=\"noopener\">aula: \u00abGestor\u00eda Administrativa\u00bb<\/a><\/p>\n<h6 style=\"text-align: center;\">diploma correspondiente a la capacitaci\u00f3n de \u00abGestor\u00eda, Administraci\u00f3n y Tributaci\u00f3n de Empresas\u00bb:<\/h6>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"212\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23-300x212.jpg\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23-300x212.jpg 300w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23-768x543.jpg 768w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2023\/03\/Diploma-Gestoria-23.jpg 1015w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image-carousel .swiper-container{position:static}.elementor-widget-image-carousel .swiper-container .swiper-slide figure{line-height:inherit}.elementor-widget-image-carousel .swiper-slide{text-align:center}.elementor-image-carousel-wrapper:not(.swiper-container-initialized) .swiper-slide{max-width:calc(100% \/ var(--e-image-carousel-slides-to-show, 3))}<\/style>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-1-pwxv0l4pz6kgi36flz9igcmul2slu7vevidv6wre8s.jpg\" alt=\"estudioEAL 1\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-2-pwxv0n0ecun15b3pb02rlc5rrujc9m2vjrou5golwc.jpg\" alt=\"estudioEAL 2\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-3-scaled-pwxv0qrr46s6fqy8p1p9vb7m5e0t4ehswaas2kj17g.jpg\" alt=\"estudioEAL 3\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-4-pwxv0wes96zwdeq1s451a9sdpp90el46x27oy8ao64.jpeg\" alt=\"estudioEAL 4\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-5-pwxv0xcmg116p0oommjnurjub34dma7x96v6fi99zw.jpg\" alt=\"estudioEAL 5\" \/><\/figure>\n<figure><img decoding=\"async\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-6-pwxv0z8atp3rc8lybncwzr2rhuv41ofdxg65e26hng.jpg\" alt=\"estudioEAL 6\" \/><\/figure>\n<p>\t\t\t\t\t\t\t\t\t\t\t\tAnterior<br \/>\n\t\t\t\t\t\t\t\t\t\t\t\tSiguiente<\/p>\n<h6 style=\"text-align: center;\"><em>contacto:<\/em><\/h6>\n<p style=\"text-align: center;\">\u00a0<\/p>\n<h6 style=\"text-align: center;\"><em>whatsapp: 095032613 &#8211; tel\u00e9fono: 24003230\u00a0 <\/em><\/h6>\n<h6 style=\"text-align: center;\"><em>email: estudio@estudioaquileslanza.com.uy<\/em><br \/><em>sede: avda. 18 de Julio 1825 of. 302; Montevideo, Uruguay<\/em><br \/><em>estudio aquiles lanza srl <\/em><\/h6>\n<h6 style=\"text-align: center;\"><em>\u00a0instituci\u00f3n de ense\u00f1anza &#8211; RUT: 219105140019<\/em><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>ejercicios de aportes patronales al BPS: 1) Mario y Pablo Holtz, siendo solteros y sin hijos, adem\u00e1s de primos entre &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1188","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1188"}],"version-history":[{"count":7,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1188\/revisions"}],"predecessor-version":[{"id":2089,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1188\/revisions\/2089"}],"wp:attachment":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<div 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