{"id":1237,"date":"2022-11-07T16:27:28","date_gmt":"2022-11-07T19:27:28","guid":{"rendered":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1237"},"modified":"2022-11-08T21:44:52","modified_gmt":"2022-11-09T00:44:52","slug":"aula-gestoria-administracion-y-tributacion-de-empresas-4-12-3","status":"publish","type":"page","link":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1237","title":{"rendered":"ejercicios: aguinaldos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1237\" class=\"elementor elementor-1237\" 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 aguinaldos:<\/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;\">Virginia Gadea fue contratada el d\u00eda 1 del mes pasado como veterinaria en una organizaci\u00f3n sin fines de lucro que se dedica al cuidado de animales en situaci\u00f3n de abandono. <\/span><\/h6><h6><span style=\"color: #333399;\">Falt\u00e1ndole dos d\u00edas para finalizar el mes, no concurre a trabajar y presenta renuncia, ya que recibi\u00f3 una oferta de trabajo mejor remunerado en un laboratorio.<\/span><\/h6><h6><span style=\"color: #333399;\">Seg\u00fan su contrato, el sueldo ser\u00eda de $u 32.750, el cual se abon\u00f3, descont\u00e1ndole los dos d\u00edas que faltaban para completar el mes. <\/span><\/h6><h6><span style=\"color: #333399;\">Se le abon\u00f3 adem\u00e1s la licencia ($ 1.692,08) y el salario vacacional ($ 1.360,45) generados, pero le solicitan a usted que calcule el aguinaldo que le pueda corresponder.<\/span><\/h6><h6><span style=\"color: #333399;\">Tambi\u00e9n le consultan si realmente Virginia Gadea gener\u00f3 aguinaldo, ya que se encontraba bajo un contrato a prueba por 90 d\u00edas, y por retrasos de administraci\u00f3n a\u00fan no se le hab\u00eda declarado ante BPS, Ministerio de Trabajo, ni Banco de Seguros del Estado.<\/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-d838fb6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d838fb6\" 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-f255b4b\" data-id=\"f255b4b\" 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-7ec9ea4 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"7ec9ea4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" 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=\"972\" height=\"245\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-2.jpg\" class=\"attachment-large size-large wp-image-1243\" alt=\"\" srcset=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-2.jpg 972w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-2-300x76.jpg 300w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-2-768x194.jpg 768w\" sizes=\"(max-width: 972px) 100vw, 972px\" \/>\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-660d417 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"660d417\" 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-3ef2348\" data-id=\"3ef2348\" 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-2fff84d elementor-invisible elementor-widget elementor-widget-image\" data-id=\"2fff84d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" 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 decoding=\"async\" width=\"965\" height=\"195\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-3.jpg\" class=\"attachment-large size-large wp-image-1247\" alt=\"\" srcset=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-3.jpg 965w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-3-300x61.jpg 300w, https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-3-768x155.jpg 768w\" sizes=\"(max-width: 965px) 100vw, 965px\" \/>\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-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;\">4)<\/span><\/h6><h6><span style=\"color: #333399;\">Flavia Dorrego comenz\u00f3 a trabajar hoy a la ma\u00f1ana como ni\u00f1era en casa de la sra. Marisa Vilche. <\/span><\/h6><h6><span style=\"color: #333399;\">Al finalizar la tarde, la madre del ni\u00f1o le comunica que no qued\u00f3 conforme con su trabajo, y le expres\u00f3 que en lo sucesivo ya no necesitar\u00eda de sus servicios, abon\u00e1ndole los $u 1.400 de jornal que hab\u00edan acordado. <\/span><\/h6><h6><span style=\"color: #333399;\">Flavia le consulta si la sra. Hern\u00e1ndez debi\u00f3 abonarle aguinaldo por \u00e9se d\u00eda, y cu\u00e1nto deber\u00eda ser el monto, en caso de que su respuesta fuera afirmativa.<\/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;\">5) <\/span><\/h6><h6><span style=\"color: #333399;\">Flavia Dorrego conforme con su respuesta respecto al caso de su trabajo en casa de la sra. Marisa Vilche, le comenta que el a\u00f1o pasado hab\u00eda comenzado a trabajar el d\u00eda 1 de diciembre en una papeler\u00eda que hac\u00eda poco hab\u00eda abierto sus puertas, por un sueldo de $u 17.600. <\/span><\/h6><h6><span style=\"color: #333399;\">Llegada la fecha habitual del pago de aguinaldos, le abonaron la suma de $u 8.800, ya que su empleadora hab\u00eda escuchado que el aguinaldo se abona de la siguiente manera: medio mes de sueldo en junio, y medio mes de sueldo en diciembre.<\/span><\/h6><h6><span style=\"color: #333399;\"> \u00bfFue correcta la forma de abonarle el aguinaldo a Flavia?<\/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;\">6) <\/span><\/h6><h6><span style=\"color: #333399;\">Carolina Jara fue contratada el 2 de marzo del a\u00f1o pasado como administrativa (mensual) de una congregaci\u00f3n religiosa que a\u00fan no cuenta con personer\u00eda jur\u00eddica. <\/span><\/h6><h6><span style=\"color: #333399;\">Percibi\u00f3 un sueldo de $U 16.700 cada mes que trabaj\u00f3 hasta mayo inclusive (ya que en junio tuvo un aumento del 4,5%) m\u00e1s vi\u00e1ticos con rendici\u00f3n de cuentas, para los casos en que debi\u00f3 viajar a encuentros con otras congregaciones del pa\u00eds.<\/span><\/h6><h6><span style=\"color: #333399;\">Durante quince d\u00edas en el mes de abril adhiri\u00f3 a una huelga contra la citada instituci\u00f3n religiosa, por reclamos salariales, y solicit\u00f3 licencia sin goce de sueldo durante diez d\u00edas para asistir a un retiro espiritual de la misma congregaci\u00f3n para la que trabaja, la que le fue concedida.<\/span><\/h6><h6><span style=\"color: #333399;\">Ante ciertas desavenencias por los c\u00e1lculos de \u00e9se per\u00edodo, la congregaci\u00f3n le consulta cu\u00e1nto le debieron abonar por concepto de aguinaldo en junio del a\u00f1o pasado, y hasta qu\u00e9 fecha ten\u00edan plazo para realizarlo. <\/span><\/h6><h6><span style=\"color: #333399;\">Adem\u00e1s, le preguntan si fue correcto descontarle del sueldo los diez d\u00edas que estuvo de retiro espiritual, ya que lo hizo en la misma congregaci\u00f3n, y si eso le afectaba en el c\u00e1lculo de aguinaldo.<\/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;\">7)<\/span><\/h6><h6><span style=\"color: #333399;\">Fernando Strauss fue contratado como auxiliar contable hace cinco meses por \u00abPasito a Pasito S.R.L.\u00bb, un instituto de ense\u00f1anza preescolar, con un sueldo de $u 36.700. <\/span><\/h6><h6><span style=\"color: #333399;\">Habi\u00e9ndose detectado ciertas irregularidades en sus estados contables, y faltantes en las cuentas puestas a su cargo, la instituci\u00f3n ha decidido despedirlo por notoria mala conducta, hoy, siendo el \u00faltimo d\u00eda del mes. <\/span><\/h6><h6><span style=\"color: #333399;\">Le encargan a usted realice los c\u00e1lculos de los montos nominales de aguinaldo que se le deban abonar.<\/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 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 aguinaldos: 1) Virginia Gadea fue contratada el d\u00eda 1 del mes pasado como veterinaria en una organizaci\u00f3n sin &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-1237","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1237","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=1237"}],"version-history":[{"count":13,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1237\/revisions"}],"predecessor-version":[{"id":1253,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1237\/revisions\/1253"}],"wp:attachment":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}