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12 abril, 2021

Criterio de liquidación en el formulario 931.

Noticias del sector

Acuerdo Modificaciones CCT 108/75.

Detalles acerca de la “no remuneratividad”.

A los efectos de la carga del Formulario F-931 (DDJJ de Cargas Sociales) deberá discriminarse en la opción de datos complementarios de las remuneraciones  por un lado el “sueldo”. Aquí se incluirá el sueldo vigente al 30/06/2019. Luego en la opción “conceptos no remunerativos” deberá incluirse justamente el incremento salarial mencionado en el nuevo acuerdo junto con la prórroga del acuerdo anterior.

Las remuneraciones del Formulario F-931 deberán quedar de la siguiente manera hasta el 30/06/2021:

Remuneración 1 y 5: Sueldos al 30/06/2020 más la diferencia entre los sueldos básico de marzo 2021 y abril 2021.

Remuneración 2 y 3: Sueldo al 30/06/2019.

Remuneración 4, 8 y 9: Sueldos vigentes a la fecha de cada liquidación.

Remuneración 10: Sueldo al 30/06/2019. Menos detracción al 100% del Dto. 688/19.

Por último, recordamos que se deberá confeccionar y presentar la DDJJ de conceptos no remunerativos solicitada por AFIP.

Ver modelo de recibo de liquidación salarial de 04-2021

Ver Acuerdos Paritarios

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