Remuneración del trabajo - Cartilla Laboral 2013 - Libros y Revistas - VLEX 426667378

Remuneración del trabajo

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191
Capítulo 6
Remuneración del trabajo
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Salario
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SUHVWDFLyQGHVXVVHUYLFLRV
(OVDODULRHVWi FRPSXHVWRSRUHO VXHOGREiVLFR\ GHPiVSDJRV TXHWLHQHQFRPR
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VHJXULGDGVRFLDOSUHVWDFLRQHVVRFLDOHV\ORVDSRUWHVSDUD¿VFDOHV
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CARTILLA LABORAL 2013
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Elementos que integran el salario
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SXHVWRTXHDOJXQRVQRWLHQHQFRPR¿QDOLGDGODUHPXQHUDFLyQGHOWUDEDMRUHTXLVLWR
EiVLFRSDUDTXHXQSDJRVHDFRQVLGHUDGRFRPRVDODULR
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GLUHFWDGHOVHUYLFLRVHDFXDOTXLHUDODIRUPDRGHQRPLQDFLyQTXHVHDGRSWH
FRPRSULPDV VREUHVXHOGRV ERQL¿FDFLRQHV KDELWXDOHV YDORU GH O WUDEDMR
VXSOHPHQWDULRRGHODVKRUDVH[WUDVYDORU GHOWUDEDMRHQGtDVGHGHVFDQVR
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WHQJDSRUREMHWRUHPXQHUDUDOWUDEDMDGRUKDFHSDUWHGHOVDODULRVLQLPSRUWDUTXH
QRPEUHVHOHGp
/DOH\ ODERUDOVHHQFDUJD GHGH¿QLU GHIRUPDH[SUHVD TXpSDJRV VRQVDODULRV \
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OH\OHKDRWRUJDGR
Pagos que no constituyen salario
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HFRQyPLFDSRUVXWUDEDMRVHOODPDVDODULRODOH\VHKDRFXSDGR GH¿MDUGHIRUPD
WD[DWLYDDTXHSDJRVVHOHVSXHGHGDUXQWUDWDPLHQWRGLIHUHQWH
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«Pagos que no constituyen salario. 1RFRQVWLWX\HQVDODULRODVVXPDVTXH
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UHFLEHHQGLQHURRHQHVSHFLHQRSDUDVXEHQH¿FLRQLSDUDHQULTXHFHUVX
SDWULPRQLRVLQRSDUDGHVHPSHxDUDFDEDOLGDGVXVIXQFLRQHVFRPRJDVWRVGH
UHSUHVHQWDFLyQPHGLRVGHWUDQVSRUWHHOHPHQWRVGHWUDEDMR\RWURVVHPHMDQWHV
7DPSRFRODVSUHVWDFLRQHVVRFLDOHVGHTXHWUDWDQORVWtWXORV9,,,\,;QLORV
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GLQHURRHQHVSHFLHWDOHVFRPRODDOLPHQWDFLyQKDELWDFLyQRYHVWXDULRODV
SULPDVH[WUDOHJDOHVGHYDFDFLRQHVGHVHUYLFLRVRGHQDYLGDGª
193
6. Remuneración del trabajo
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SDWULPRQLRGHO HPSOHDGRQR FRQVWLWX\HVDODULR (VHO FDVRGH YLiWLFRV\ JDVWRV
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WUDEDMDGRUVLQRTXHVLPSOHPHQWH OHSHUPLWHQVREUHYLYLU PLHQWUDVGHVDUUROODVXV
DFWLYLGDGHVSDUDODHPSUHVD
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SDFWDUHQWUH ODVSDUWHV FRPRQR FRQVWLWXWLYRVGH VDODULRDXQ HQHO FDVRGH TXH
WHQJDQODQDWXUDOH]DGHVDODULR
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DOJXQRVSDJRVFRPRQRFRQVWLWXWLYRVGHVDODULRFDVRHQHOFXDOGHEHQVHUSDFWDGRV
GHIRUPDH[SUHVDHVGHFLUGHIRUPDHVFULWDSRUORTXHVHUiPX\GLItFLOTXHHQXQ
FRQWUDWRYHUEDOVHSXHGDGDUDSOLFDFLyQHVWDSUHEHQGDOHJDO
/R LPSRUWDQWH GH HVWD ÀH[LELOLGDG GH OD OH\ HV TXH DO FRQVLGHUDU TXH XQ SDJR
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HO FiOFXOR GH ODV SUHVWDFLRQHV VRFLDOHV DSRUWHV SDUD¿VFDOHV QL GH OD VHJXULGDG
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laborales.
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FDUJD SUHVWDFLRQDO \ SDUD¿VFDO TXH UHVXOWD PX\ FRVWRVD HQ YLVWD GH TXH HOOR
UHSUHVHQWDDODHPSUHVD DSUR[LPDGDPHQWHXQGHO VDODULR(VWRTXLHUHGHFLU
TXHVLVHOHSDJDDXQHPSOHDGRXQVXHOGRGHGHEHODHPSUHVDSDJDU
DGLFLRQDOPHQWHSRU ORPHQRV ODVXPD GH SRUSUHVWDFLRQHV VHJXULGDG
VRFLDO \ DSRUWHV SDUD¿VFDOHV OR TXH KDFH TXH OD FDUJD ODERUDO GH OD HPSUHVD
VHDFRQVLGHUDEOH UHVXOWDQGRPX\ GLItFLOGH VRSRUWDUSRU OD SHTXHxD\ PHGLDQD
HPSUHVD$OSDFWDUTXpSDUWHGHORSDJDGRQRFRQVWLWX\DVDODULRHVHSRUFHQWDMHVH
GLVPLQX\HFRQVLGHUDEOHPHQWH
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GHVDODULRUD]yQSRUODFXDOODVHPSUHVDVSXHGHQGHDOJXQDPDQHUDDEXVDUGHHVWD
SUHEHQGDOHJDO$OJXQDVLQFOXVLYHHQVXHOGRVGHVDODULRVPtQLPRVKDQSDFWDGR
TXH QR FRQVWLWX\DQVDODULR OR FXDOHV REYLDPHQWH H[DJHUDGR\ DELHUWDPHQWH
SHUMXGLFLDOSDUDHO HPSOHDGRSHURKDVWDWDQWROD OH\QRUHJODPHQWH HVHDVSHFWR
ROD&RUWHVHSURQXQFLHODVHPSUHVDVSXHGHQEDMRHODPSDURGHODOH\FRQWLQXDU
LPSOHPHQWDQGRHVWHWLSRGHHVWUDWHJLDV
(QWRGR FDVRQR VHSXHGHQ SDFWDUSDJRV FRPRQR FRQVWLWXWLYRVGH VDODULRTXH
DIHFWHQHOVDODULRPtQLPRHQYLVWDGHTXHORVDSRUWHVDVHJXULGDGVRFLDOQRSXHGHQ

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