{"id":178,"date":"2018-12-05T17:53:02","date_gmt":"2018-12-05T11:53:02","guid":{"rendered":"http:\/\/blog.hcr.com.mx\/?p=178"},"modified":"2019-08-30T19:23:43","modified_gmt":"2019-08-30T13:23:43","slug":"aguinaldo","status":"publish","type":"post","link":"http:\/\/hcr.com.mx\/home\/2018\/12\/05\/aguinaldo\/","title":{"rendered":"\u00a1Aguinaldo!"},"content":{"rendered":"<p>Ha llegado Diciembre y es momento de recibir lo que corresponde por ley, justo nos referimos al \u00abAguinaldo\u00bb que es una cantidad de dinero otorgada por las empresas a los empleados del sector p\u00fablico o privado para afrontar los gastos de fin de a\u00f1o tales como las vacaciones y los regalos.<\/p>\n<blockquote>\n<h3>El art\u00edculo 87 de la Ley Federal del Trabajo establece que los trabajadores y empleados que laboren en M\u00e9xico y perciben un salario, tendr\u00e1n derecho al aguinaldo anual, el cual deber\u00e1 pagarse antes del 20 de diciembre con un equivalente a 15 d\u00edas de salario como m\u00ednimo.<\/h3>\n<\/blockquote>\n<p>Para aquellos trabajadores que no cuentan con un a\u00f1o de servicios prestados, la ley contempla el pago proporcional calculado en funci\u00f3n de los d\u00edas laborados:<\/p>\n<blockquote><p>Los que no hayan cumplido el a\u00f1o de servicios, independientemente de que se encuentren laborando o no en la fecha de liquidaci\u00f3n del aguinaldo, tendr\u00e1n derecho a que se les pague la parte proporcional del mismo, conforme al tiempo que hubieren trabajado, cualquiera que fuere \u00e9ste.<\/p><\/blockquote>\n<p>De tal forma que:<\/p>\n<ul>\n<li>Si se trabaja para el sector privado, corresponden al menos 15 d\u00edas de salario.<\/li>\n<li>Si se trabaja como empleado del Estado, corresponder\u00e1n al menos 40 d\u00edas de salario.<\/li>\n<li>Si se trabaja por honorarios, por ley, no es una obligaci\u00f3n para la empresa que contrata.<\/li>\n<\/ul>\n<p><strong>Debido a que el aguinaldo es considerado como un ingreso para el trabajador, est\u00e1 sujeto al pago de Impuesto Sobre la Renta (ISR), y ser\u00e1 la obligaci\u00f3n del patr\u00f3n calcular y retener el impuesto, por lo que al hacer el c\u00e1lculo se debe considerar esta retenci\u00f3n<\/strong>. Si el aguinaldo es inferior al equivalente de 30 d\u00edas de salario m\u00ednimo, entonces queda exento de impuesto.<\/p>\n<p>De tal forma que los patrones tienen la obligaci\u00f3n de pagar el aguinaldo de forma \u00edntegra y puntual a sus trabajadores; por su parte, los trabajadores tendr\u00e1n la obligaci\u00f3n de utilizarlo de forma responsable para su mayor aprovechamiento.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<pre><em>Fuente:&nbsp;http:\/\/www.soyconta.mx\/como-calcular-el-aguinaldo-2\/<\/em><\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Ha llegado Diciembre y es momento de recibir lo que corresponde por ley, justo nos referimos al \u00abAguinaldo\u00bb que es una cantidad de dinero otorgada por las empresas a los empleados del sector p\u00fablico o privado para afrontar los gastos de fin de a\u00f1o tales como las vacaciones y los regalos. El art\u00edculo 87 de &hellip; <\/p>\n<p class=\"link-more\"><a href=\"http:\/\/hcr.com.mx\/home\/2018\/12\/05\/aguinaldo\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> \u00ab\u00a1Aguinaldo!\u00bb<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":1523,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,8,9,10],"tags":[],"class_list":["post-178","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-empresas","category-recursos-humanos","category-tips","category-todas","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00a1Aguinaldo! - Human Capital Resources<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/hcr.com.mx\/home\/2018\/12\/05\/aguinaldo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00a1Aguinaldo! - Human Capital Resources\" \/>\n<meta property=\"og:description\" content=\"Ha llegado Diciembre y es momento de recibir lo que corresponde por ley, justo nos referimos al \u00abAguinaldo\u00bb que es una cantidad de dinero otorgada por las empresas a los empleados del sector p\u00fablico o privado para afrontar los gastos de fin de a\u00f1o tales como las vacaciones y los regalos. 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