{"id":1228,"date":"2022-11-07T16:27:28","date_gmt":"2022-11-07T19:27:28","guid":{"rendered":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1228"},"modified":"2022-11-08T21:21:41","modified_gmt":"2022-11-09T00:21:41","slug":"aula-gestoria-administracion-y-tributacion-de-empresas-4-12-2","status":"publish","type":"page","link":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1228","title":{"rendered":"ejercicios: horas extras"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1228\" class=\"elementor elementor-1228\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d274a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d274a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7dab05e\" data-id=\"7dab05e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fb55d3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8fb55d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d3d9c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d3d9c7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-824f0d8\" data-id=\"824f0d8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-674ba0a animated-slow elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"674ba0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;rotateInDownLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"text-decoration: underline; color: #808000;\"><strong>ejercicios de horas extras:<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-abc8db6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abc8db6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da90039\" data-id=\"da90039\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef992c5 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"ef992c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #333399;\">1) <\/span><\/h6><h6><span style=\"color: #333399;\">Lorena Paul\u00f3s trabaja como empleada mensual en una tienda, y percibi\u00f3 los siguientes ingresos:<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; sueldo:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $u 18.025<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; ticket alimentaci\u00f3n:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $u\u00a0\u00a0 1.800<\/span><\/h6><h6>\u00a0<\/h6><h6><span style=\"color: #333399;\">Su horario de trabajo es de lunes a viernes, de 9:00 a 17:00 horas, con un descanso intermedio de 30 minutos.<\/span><\/h6><h6>\u00a0<\/h6><h6><span style=\"color: #333399;\">Este mes debi\u00f3 la empresa le solicit\u00f3 trabajar los siguientes d\u00edas en \u00e9stos horarios:<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un lunes:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 09:30 a 18:30 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un mi\u00e9rcoles:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 10:00 a 19:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un jueves:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 08:00 a 20:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un s\u00e1bado:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 10:00 a 14:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un domingo:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 08:00 a 19:00 horas<\/span><\/h6><h6>\u00a0<\/h6><h6><span style=\"color: #333399;\">La empresa la solicita que determine cu\u00e1nto le corresponder\u00e1 cobrar por concepto de horas extras.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29f2a2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29f2a2a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-361803c\" data-id=\"361803c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03abcc8 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"03abcc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>\u00a0 <span style=\"color: #333399;\">2)<\/span><\/h6><h6><span style=\"color: #333399;\">Adriana Loureiro es compa\u00f1era de trabajo de Lorena Paul\u00f3s. Percibe $u 721 por jornal, y este mes ha trabajado 25 d\u00edas (contabilizando por ello la suma de $u 18.025 por concepto de jornales en el mes). Tambi\u00e9n percibe $u 1.800 mensuales por concepto de ticket alimentaci\u00f3n.<\/span><\/h6><h6>\u00a0<\/h6><h6><span style=\"color: #333399;\">Tiene el mismo horario que Lorena Paul\u00f3s, y tambi\u00e9n ha debido realizar los mismos cambios y extensiones de horarios que \u00e9sta, es decir:<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un lunes:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 09:30 a 18:30 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un mi\u00e9rcoles:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 10:00 a 19:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un jueves:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 08:00 a 20:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un s\u00e1bado:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 10:00 a 14:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un domingo:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 08:00 a 19:00 horas<\/span><\/h6><h6>\u00a0<\/h6><h6><span style=\"color: #333399;\">La empresa tambi\u00e9n le solicita que determine cu\u00e1nto le corresponder\u00e1 cobrar por concepto de horas extras.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4abeeae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4abeeae\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b08be7f\" data-id=\"b08be7f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3224e1f elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"3224e1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #333399;\">3) <\/span><\/h6><h6><span style=\"color: #333399;\">Eugenia Zafir, soltera y sin hijos, se desempe\u00f1a como limpiadora en una rotiser\u00eda, y le consulta cu\u00e1nto va a cobrar por concepto de horas extras, aport\u00e1ndole los siguientes datos:<\/span><\/h6><h6><span style=\"color: #333399;\">hasta hace dos meses percib\u00eda un sueldo de $u 16.500, que fue aumentado $u a 17.200;<\/span><\/h6><h6><span style=\"color: #333399;\">su horario de trabajo es de 9:00 a 16:00 horas, y s\u00f3lo trabaja lunes, martes, jueves y domingos;<\/span><\/h6><h6><span style=\"color: #333399;\">este mes trabaj\u00f3:\u00a0<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; de 8:00 a 17:00 horas tres martes;<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; de 7:00 a 14:00 horas un martes;<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; se qued\u00f3 trabajando hasta las 16:40 dos domingos;<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un mi\u00e9rcoles se qued\u00f3 hasta las 17:30 horas; d\u00eda designado como paro general por el PIT-CNT. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <br \/><\/span><\/h6><h6><span style=\"color: #333399;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/h6><h6><span style=\"color: #333399;\">a) La empleada solicita que le calcule las horas extras especiales seg\u00fan la posici\u00f3n de Pl\u00e1 Rodr\u00edguez, manifestando que de no hacerlo reclamar\u00e1 ante su sindicato. La empresa le consulta si existe fundamento l\u00f3gico para seguir calculando dichas horas por la posici\u00f3n de Larra\u00f1aga, frente a la posibilidad de que la funcionaria se presente a reclamar por este concepto ante el Ministerio de Trabajo y Seguridad Social.<\/span><\/h6><h6><span style=\"color: #333399;\">b) \u00bfCu\u00e1nto corresponde abonarle por concepto de horas extras?<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-027ed99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"027ed99\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-88ab853\" data-id=\"88ab853\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8147631 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"8147631\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #333399;\">4) <\/span><\/h6><h6><span style=\"color: #333399;\">Hans Mutter, de nacionalidad austr\u00edaca, brinda a un estudio jur\u00eddico sus servicios como procurador independiente, mediante un contrato escrito de arrendamiento de servicios. <\/span><\/h6><h6><span style=\"color: #333399;\">En virtud de que una gesti\u00f3n judicial le oblig\u00f3 a trabajar m\u00e1s del tiempo previsto para realizarlo habitualmente, le consulta si puede reclamar el pago de horas extras por ello, y como deber\u00eda facturarlas, en su caso.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e1be36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e1be36\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c313e2d\" data-id=\"c313e2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f7dfb9 elementor-widget elementor-widget-text-editor\" data-id=\"9f7dfb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #333399;\">5)<\/span><\/h6><h6><span style=\"color: #333399;\">Marianela Gonz\u00e1lez es empleada jornalera, maquinista, trabajando en r\u00e9gimen de semana inglesa (lunes a viernes de 8:00 a 16:00 horas, y los s\u00e1bados de 8:00 a 12:00 horas). Percibe un jornal de $u 1.034.<\/span><\/h6><h6>\u00a0<\/h6><h6><span style=\"color: #333399;\">Este mes ha realizado los siguientes cambios a su horario habitual:<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un lunes pidi\u00f3 para retirarse una hora antes, para realizar una serie de tr\u00e1mites<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un mi\u00e9rcoles trabaj\u00f3 de 8:00 a 17:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; otro mi\u00e9rcoles cambi\u00f3 horario, a pedido de la empresa, de 9:00 a 17:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un domingo trabaj\u00f3 de 9:00 a 13:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; otro domingo trabaj\u00f3 de 8:00 a 16:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; otro domingo trabaj\u00f3 de 7:00 a 17:00 horas<\/span><\/h6><h6><span style=\"color: #333399;\">&#8211; un jueves trabaj\u00f3 de 8:00 a 16:40 horas<\/span><\/h6><h6>\u00a0<\/h6><h6><span style=\"color: #333399;\">La empresa le solicita calcule las horas extras generadas.<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d67511d elementor-widget elementor-widget-spacer\" data-id=\"d67511d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f8dc045 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8dc045\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b6178d2\" data-id=\"b6178d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04a6d8d elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"04a6d8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span style=\"color: #800080;\"><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><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2498d91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2498d91\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a090b36\" data-id=\"a090b36\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-584fd59 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"584fd59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1dfef59 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1dfef59\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1bb2dc\" data-id=\"a1bb2dc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e04ea5 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"2e04ea5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #808000;\"><strong>Para acceder a los dem\u00e1s cuestionarios de evaluaci\u00f3n del curso, ingresa al siguiente enlace:<\/strong><\/span><\/p><p><span style=\"color: #808000;\"><a style=\"color: #808000;\" href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=974\" target=\"_blank\" rel=\"noopener\">aula: \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\u00bb<\/a><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2be52e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2be52e4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-41465c9\" data-id=\"41465c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85f14c6 elementor-widget elementor-widget-spacer\" data-id=\"85f14c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6f3cb6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6f3cb6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1cabb60\" data-id=\"1cabb60\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-578f794 elementor-widget elementor-widget-text-editor\" data-id=\"578f794\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6 style=\"text-align: center;\"><span style=\"color: #800080;\">diploma correspondiente a la capacitaci\u00f3n de \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\u00bb:<\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3227cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3227cb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-316d210\" data-id=\"316d210\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f546fb0 elementor-widget elementor-widget-image\" data-id=\"f546fb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"213\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/10\/Diploma-Sueldos-300x213.jpeg\" class=\"attachment-medium size-medium wp-image-531\" alt=\"\" srcset=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/10\/Diploma-Sueldos-300x213.jpeg 300w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/10\/Diploma-Sueldos-768x545.jpeg 768w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/10\/Diploma-Sueldos.jpeg 1015w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d63eba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d63eba\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5046517\" data-id=\"5046517\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-533663d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"533663d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ab060c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ab060c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f11316\" data-id=\"3f11316\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e79d478 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"e79d478\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:11,&quot;sizes&quot;:[]},&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carrusel de im\u00e1genes\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-1-pwxv0l4pz6kgi36flz9igcmul2slu7vevidv6wre8s.jpg\" alt=\"estudioEAL 1\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-2-pwxv0n0ecun15b3pb02rlc5rrujc9m2vjrou5golwc.jpg\" alt=\"estudioEAL 2\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-3-scaled-pwxv0qrr46s6fqy8p1p9vb7m5e0t4ehswaas2kj17g.jpg\" alt=\"estudioEAL 3\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-4-pwxv0wes96zwdeq1s451a9sdpp90el46x27oy8ao64.jpeg\" alt=\"estudioEAL 4\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-5-pwxv0xcmg116p0oommjnurjub34dma7x96v6fi99zw.jpg\" alt=\"estudioEAL 5\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 de 6\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/elementor\/thumbs\/estudioEAL-6-pwxv0z8atp3rc8lybncwzr2rhuv41ofdxg65e26hng.jpg\" alt=\"estudioEAL 6\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b8ee74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b8ee74\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c511197\" data-id=\"c511197\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb2baf1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cb2baf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b5194e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b5194e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf47efd\" data-id=\"cf47efd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8685dca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8685dca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da17af5\" data-id=\"da17af5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6263aca elementor-widget elementor-widget-text-editor\" data-id=\"6263aca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6 style=\"text-align: center;\"><span style=\"color: #808000;\"><em>contacto:<\/em><\/span><\/h6><p style=\"text-align: center;\">\u00a0<\/p><h6 style=\"text-align: center;\"><span style=\"color: #808000;\"><em>whatsapp: 095032613 &#8211; tel\u00e9fono: 24003230\u00a0 <\/em><\/span><\/h6><h6 style=\"text-align: center;\"><span style=\"color: #808000;\"><em>email: estudio@estudioaquileslanza.com.uy<\/em><\/span><br \/><span style=\"color: #808000;\"><em>sede: avda. 18 de Julio 1825 of. 302; Montevideo, Uruguay<\/em><\/span><br \/><span style=\"color: #808000;\"><em>estudio aquiles lanza srl <\/em><\/span><\/h6><h6 style=\"text-align: center;\"><span style=\"color: #808000;\"><em>\u00a0instituci\u00f3n de ense\u00f1anza &#8211; RUT: 219105140019<\/em><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ejercicios de horas extras: 1) Lorena Paul\u00f3s trabaja como empleada mensual en una tienda, y percibi\u00f3 los siguientes ingresos: &#8211; &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-1228","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1228","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=1228"}],"version-history":[{"count":7,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1228\/revisions"}],"predecessor-version":[{"id":1236,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1228\/revisions\/1236"}],"wp:attachment":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}