{"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":"<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 aguinaldos:<\/strong><\/p>\n<h6>1) <\/h6>\n<h6>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. <\/h6>\n<h6>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.<\/h6>\n<h6>Seg\u00fan su contrato, el sueldo ser\u00eda de $u 32.750, el cual se abon\u00f3, descont\u00e1ndole los dos d\u00edas que faltaban para completar el mes. <\/h6>\n<h6>Se le abon\u00f3 adem\u00e1s la licencia ($ 1.692,08) y el salario vacacional ($ 1.360,45) generados, pero le solicitan a usted que calcule el aguinaldo que le pueda corresponder.<\/h6>\n<h6>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.<\/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=\"750\" height=\"189\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-2.jpg\" alt=\"\" loading=\"lazy\" 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=\"auto, (max-width: 750px) 100vw, 750px\" \/><br \/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"750\" height=\"152\" src=\"https:\/\/estudioaquileslanza.com.uy\/wp-content\/uploads\/2022\/11\/Aguinaldos-3.jpg\" alt=\"\" loading=\"lazy\" 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=\"auto, (max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h6>\u00a0 4)<\/h6>\n<h6>Flavia Dorrego comenz\u00f3 a trabajar hoy a la ma\u00f1ana como ni\u00f1era en casa de la sra. Marisa Vilche. <\/h6>\n<h6>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. <\/h6>\n<h6>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.<\/h6>\n<h6>5) <\/h6>\n<h6>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. <\/h6>\n<h6>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.<\/h6>\n<h6> \u00bfFue correcta la forma de abonarle el aguinaldo a Flavia?<\/h6>\n<h6>6) <\/h6>\n<h6>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. <\/h6>\n<h6>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.<\/h6>\n<h6>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.<\/h6>\n<h6>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. <\/h6>\n<h6>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.<\/h6>\n<h6>7)<\/h6>\n<h6>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. <\/h6>\n<h6>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. <\/h6>\n<h6>Le encargan a usted realice los c\u00e1lculos de los montos nominales de aguinaldo que se le deban abonar.<\/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<p>\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\" 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 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}]}}<div 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