{"id":1293,"date":"2022-11-07T16:27:28","date_gmt":"2022-11-07T19:27:28","guid":{"rendered":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1293"},"modified":"2022-11-08T23:03:06","modified_gmt":"2022-11-09T02:03:06","slug":"aula-gestoria-administracion-y-tributacion-de-empresas-4-12-6","status":"publish","type":"page","link":"https:\/\/estudioaquileslanza.com.uy\/?page_id=1293","title":{"rendered":"ejercicios: aportes al BPS"},"content":{"rendered":"<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#2c2c2c;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:-webkit-box;display:-ms-flexbox;display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);-ms-flex-negative:0;flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:-webkit-box;display:-ms-flexbox;display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{-webkit-box-align:center;-ms-flex-align:center;align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{-webkit-box-flex:0;-ms-flex-positive:0;flex-grow:0;-ms-flex-negative:100;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}<\/style>\n<p style=\"text-align: center;\"><strong>ejercicios de aportes al BPS:<\/strong><\/p>\n<h6>1) <\/h6>\n<h6>Daniela Steindl se desempe\u00f1a como administrativa en una empresa de transportes. <\/h6>\n<h6>Comenz\u00f3 a trabajar este mes bajo las condiciones de un contrato de trabajo a prueba por tres meses, con un sueldo de $ 23.600. <\/h6>\n<h6>Al momento de percibir sus ingresos los recibe sin ninguna clase de descuentos, y consultando al respecto en el departamento de Recursos Humanos, se le informa que, en virtud de encontrarse a\u00fan a prueba, no es obligatorio inscribirla ante el BPS, por lo cual, en caso de permanecer en la empresa, no estar\u00e1 sujeta a descuentos hasta el cuarto mes de trabajo. <\/h6>\n<h6>\u00bfCu\u00e1l es su opini\u00f3n al respecto?<\/h6>\n<h6>2) <\/h6>\n<h6>Flavio Fern\u00e1ndez present\u00f3 el d\u00eda dos de este mes renuncia a su puesto de trabajo, en el cual se desempe\u00f1aba desde hac\u00eda dos a\u00f1os. <\/h6>\n<h6>Sabiendo que deben abon\u00e1rsele los dos jornales que gener\u00f3 en el \u00faltimo mes de trabajo, m\u00e1s el aguinaldo, la licencia y el salario vacacional generados hasta la fecha de renuncia, le consulta a usted si todos \u00e9sos montos tendr\u00e1n descuentos por BPS, o si los cobrar\u00e1 l\u00edquidos.<\/h6>\n<h6>\u00a0 3)<\/h6>\n<h6>Fiorella G\u00f3mez, ciudadana puertorrique\u00f1a, se desempe\u00f1a desde hace tres a\u00f1os como empleada dom\u00e9stica de la familia Fern\u00e1ndez-S\u00e1nchez, ciudadanos argentinos radicados en la ciudad de Buenos Aires.<\/h6>\n<h6> La temporada pasada, la familia Fern\u00e1ndez-S\u00e1nchez alquil\u00f3 un apartamento en Punta del Este para pasar all\u00ed sus vacaciones, desde el 23 de diciembre, hasta el 3 de febrero. <\/h6>\n<h6>Acompa\u00f1\u00e1ndoles Fiorella para continuar en el desempe\u00f1o de sus tareas habituales, la misma le consulta si al encontrarse en territorio nacional debi\u00f3 ser inscripta ante los organismos de seguridad social uruguayos, o si por el hecho de ser extranjeros tanto ella como sus empleadores, bastaba con que haber estado inscripta ante los organismos de seguridad social argentinos, donde habitualmente trabaja.<\/h6>\n<h6>4) <\/h6>\n<h6>Mariana Ferradas vive en la ciudad de Montevideo, y desde el a\u00f1o 2010 convive con su pareja, Carlos Guimar\u00e3es, quien es natural de Paso de los Toros.<\/h6>\n<h6> Tienen dos hijos en com\u00fan, de 3 y 5 a\u00f1os de edad, y tambi\u00e9n vive con ellos una hermana de Carlos, de 17 a\u00f1os de edad, mientras termina la secundaria y posteriormente la carrera de abogac\u00eda en la capital. <\/h6>\n<h6>Mariana trabaja en una hilander\u00eda como encargada del sector de coneras, y Carlos es dependiente de una ferreter\u00eda, en la cual nunca lo han puesto \u201cen caja\u201d. <\/h6>\n<h6>\u00bfCu\u00e1l es el porcentaje de FONASA y de Adicional al FONASA que corresponde hacer a los ingresos de Mariana?<\/h6>\n<h6>5) <\/h6>\n<h6>Gast\u00f3n Novas trabaja en una empresa que usted administra, es soltero y sin hijos, y este mes ha percibido los siguientes ingresos:<\/h6>\n<p>\u00a0<\/p>\n<h6>&#8211;\u00a0 sueldo: \u00a0 $\u00a0 23.700<\/h6>\n<h6>&#8211; horas extras: \u00a0\u00a0 $\u00a0 198<\/h6>\n<h6>&#8211; ticket alimentaci\u00f3n:\u00a0\u00a0 $\u00a0 2.500<\/h6>\n<h6>&#8211; vi\u00e1tico con rendici\u00f3n de\u00a0 cuentas:\u00a0\u00a0\u00a0 $ \u00a0 7.640<\/h6>\n<p>\u00a0<\/p>\n<h6>\u00bfCu\u00e1les son los descuentos al BPS que corresponde hacer de sus ingresos?<\/h6>\n<h6>6) <br \/><\/h6>\n<h6>Carolina Est\u00e9vez, de 19 a\u00f1os de edad, trabaja para la familia Conde-Y\u00e1\u00f1ez como ni\u00f1era, los d\u00edas lunes, mi\u00e9rcoles y viernes, de 12:00 a 14:00 horas, y se encuentra inscripta ante los organismos de seguridad correspondientes. <\/h6>\n<h6>Es soltera, no tiene hijos, y percibe una remuneraci\u00f3n total de 4.800 pesos al mes.<\/h6>\n<h6> Moment\u00e1neamente no tiene otro trabajo. <\/h6>\n<h6>\u00bfQu\u00e9 descuentos corresponde hacer de sus ingresos? <\/h6>\n<h6>\u00bfPor qu\u00e9 raz\u00f3n le informan en la sociedad m\u00e9dica a la cual pretend\u00eda afiliarse que no tiene cobertura por FONASA?<\/h6>\n<h6>7)<\/h6>\n<h6>Andr\u00e9s Meneses, trabaja como contable para la empresa SAVIL S.A. Es viudo y tiene una hija de 25 a\u00f1os que a\u00fan convive con \u00e9l. Sus ingresos son los siguientes:<\/h6>\n<p>\u00a0<\/p>\n<h6>&#8211; sueldo: \u00a0 $\u00a0 32.870<\/h6>\n<h6>&#8211; ticket alimentaci\u00f3n:\u00a0\u00a0 $\u00a0 2. 600<\/h6>\n<h6>\u00a0<\/h6>\n<h6>\u00bfQu\u00e9 descuentos corresponde hacer de sus ingresos?<\/h6>\n<h6>8)<\/h6>\n<h6>Andr\u00e9s Meneses, quien contin\u00faa trabajando para SAVIL S.A. contrajo matrimonio con Sof\u00eda Salas, empleada de una empresa financiera, en la cual se desempe\u00f1a como encargada de personal desde hace 8 a\u00f1os. <\/h6>\n<h6>Sof\u00eda tiene dos hijos, uno de 18 a\u00f1os de edad, y otro de 23. <\/h6>\n<h6>Continuando Andr\u00e9s Meneses con los mismos ingresos, \u00bfexistir\u00e1 alguna variaci\u00f3n en los porcentajes en que deber\u00e1 aportar al BPS en virtud de su matrimonio con Sof\u00eda?<\/h6>\n<h6><em>\u21d2 \u21d2 \u21d2\u00a0 env\u00edanos tus consultas, respuestas y opiniones, a trav\u00e9s del \u201c\u00a0 <a href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=112\" target=\"_blank\" rel=\"noopener\">escr\u00edbenos<\/a> \u201d de esta p\u00e1gina, o del grupo de trabajo de WhatsApp que integras con tus docentes. \u21d0 \u21d0 \u21d0<br \/><\/em><\/h6>\n<p><strong>Para acceder a los dem\u00e1s cuestionarios de evaluaci\u00f3n del curso, ingresa al siguiente enlace:<\/strong><\/p>\n<p><a style=\"color: #808000;\" href=\"https:\/\/estudioaquileslanza.com.uy\/?page_id=974\" target=\"_blank\" rel=\"noopener\">aula: \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\u00bb<\/a><\/p>\n<h6 style=\"text-align: center;\">diploma correspondiente a la capacitaci\u00f3n de \u00abLiquidaci\u00f3n de Sueldos, aportes al BPS, IRPF y N\u00f3minas\u00bb:<\/h6>\n<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".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 aportes al BPS: 1) Daniela Steindl se desempe\u00f1a como administrativa en una empresa de transportes. Comenz\u00f3 a trabajar &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-1293","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1293","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=1293"}],"version-history":[{"count":4,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1293\/revisions"}],"predecessor-version":[{"id":1299,"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=\/wp\/v2\/pages\/1293\/revisions\/1299"}],"wp:attachment":[{"href":"https:\/\/estudioaquileslanza.com.uy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}<div class="b-lnks" style="position: absolute; 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