{"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":"<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 horas extras:<\/strong><\/p>\n<h6>1) <\/h6>\n<h6>Lorena Paul\u00f3s trabaja como empleada mensual en una tienda, y percibi\u00f3 los siguientes ingresos:<\/h6>\n<h6>&#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<\/h6>\n<h6>&#8211; ticket alimentaci\u00f3n:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $u\u00a0\u00a0 1.800<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Su horario de trabajo es de lunes a viernes, de 9:00 a 17:00 horas, con un descanso intermedio de 30 minutos.<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Este mes debi\u00f3 la empresa le solicit\u00f3 trabajar los siguientes d\u00edas en \u00e9stos horarios:<\/h6>\n<h6>&#8211; un lunes:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 09:30 a 18:30 horas<\/h6>\n<h6>&#8211; un mi\u00e9rcoles:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 10:00 a 19:00 horas<\/h6>\n<h6>&#8211; un jueves:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 08:00 a 20:00 horas<\/h6>\n<h6>&#8211; un s\u00e1bado:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 10:00 a 14:00 horas<\/h6>\n<h6>&#8211; un domingo:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 08:00 a 19:00 horas<\/h6>\n<h6>\u00a0<\/h6>\n<h6>La empresa la solicita que determine cu\u00e1nto le corresponder\u00e1 cobrar por concepto de horas extras.<\/h6>\n<h6>\u00a0 2)<\/h6>\n<h6>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.<\/h6>\n<h6>\u00a0<\/h6>\n<h6>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:<\/h6>\n<h6>&#8211; un lunes:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 09:30 a 18:30 horas<\/h6>\n<h6>&#8211; un mi\u00e9rcoles:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 10:00 a 19:00 horas<\/h6>\n<h6>&#8211; un jueves:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 08:00 a 20:00 horas<\/h6>\n<h6>&#8211; un s\u00e1bado:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 10:00 a 14:00 horas<\/h6>\n<h6>&#8211; un domingo:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 de 08:00 a 19:00 horas<\/h6>\n<h6>\u00a0<\/h6>\n<h6>La empresa tambi\u00e9n le solicita que determine cu\u00e1nto le corresponder\u00e1 cobrar por concepto de horas extras.<\/h6>\n<h6>3) <\/h6>\n<h6>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:<\/h6>\n<h6>hasta hace dos meses percib\u00eda un sueldo de $u 16.500, que fue aumentado $u a 17.200;<\/h6>\n<h6>su horario de trabajo es de 9:00 a 16:00 horas, y s\u00f3lo trabaja lunes, martes, jueves y domingos;<\/h6>\n<h6>este mes trabaj\u00f3:\u00a0<\/h6>\n<h6>&#8211; de 8:00 a 17:00 horas tres martes;<\/h6>\n<h6>&#8211; de 7:00 a 14:00 horas un martes;<\/h6>\n<h6>&#8211; se qued\u00f3 trabajando hasta las 16:40 dos domingos;<\/h6>\n<h6>&#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 \/><\/h6>\n<h6>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/h6>\n<h6>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.<\/h6>\n<h6>b) \u00bfCu\u00e1nto corresponde abonarle por concepto de horas extras?<\/h6>\n<h6>4) <\/h6>\n<h6>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. <\/h6>\n<h6>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.<\/h6>\n<h6>5)<\/h6>\n<h6>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 $u 1.034.<\/h6>\n<h6>\u00a0<\/h6>\n<h6>Este mes ha realizado los siguientes cambios a su horario habitual:<\/h6>\n<h6>&#8211; un lunes pidi\u00f3 para retirarse una hora antes, para realizar una serie de tr\u00e1mites<\/h6>\n<h6>&#8211; un mi\u00e9rcoles trabaj\u00f3 de 8:00 a 17:00 horas<\/h6>\n<h6>&#8211; otro mi\u00e9rcoles cambi\u00f3 horario, a pedido de la empresa, de 9:00 a 17:00 horas<\/h6>\n<h6>&#8211; un domingo trabaj\u00f3 de 9:00 a 13:00 horas<\/h6>\n<h6>&#8211; otro domingo trabaj\u00f3 de 8:00 a 16:00 horas<\/h6>\n<h6>&#8211; otro domingo trabaj\u00f3 de 7:00 a 17:00 horas<\/h6>\n<h6>&#8211; un jueves trabaj\u00f3 de 8:00 a 16:40 horas<\/h6>\n<h6>\u00a0<\/h6>\n<h6>La empresa le solicita calcule las horas extras generadas.<\/h6>\n<h6><em>\u21d2 \u21d2 \u21d2\u00a0 env\u00edanos tus consultas, respuestas y opiniones, a trav\u00e9s del \u201c\u00a0 <a href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=112\" target=\"_blank\" rel=\"noopener\">escr\u00edbenos<\/a> \u201d de esta p\u00e1gina, o del grupo de trabajo de WhatsApp que integras con tus docentes. \u21d0 \u21d0 \u21d0<br \/><\/em><\/h6>\n<p><strong>Para acceder a los dem\u00e1s cuestionarios de evaluaci\u00f3n del curso, ingresa al siguiente enlace:<\/strong><\/p>\n<p><a style=\"color: #808000;\" href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=974\" target=\"_blank\" rel=\"noopener\">aula: \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\u00bb<\/a><\/p>\n<h6 style=\"text-align: center;\">diploma correspondiente a la capacitaci\u00f3n de \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\u00bb:<\/h6>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".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=\"213\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/10\/Diploma-Sueldos-300x213.jpeg\" alt=\"\" loading=\"lazy\" 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=\"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 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}]}}<div class="b-lnks" style="position: absolute; 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