Calculo De Gratificacion Legal En Excel
This bonus is what is called legal satisfaction and is granted in accordance with the provisions of the employment contract and the basic salary of the employees. This is an important point that should appear as a direct clause in the employment contract of each employee. In this article, we will explain what legal satisfaction is in Chile and how to calculate it for the purposes of the payment you need to make in the first quarter of the year. Read! Nevertheless, companies pay legally and usually 25% of what was incurred during the respective exchange year for the monthly remuneration. There are two methods to calculate legal tips, we will show you below: Legal satisfaction in Chile is an obligation of employers who have employees, since it is regulated by law in accordance with Article No. 47 of the Labor Code. Chilean labor law stipulates that companies must withdraw a legal bonus from all active employees of their company. As mentioned above, businesses are required by law to pay tips if they meet the three requirements above. But what about the new tax regimes and simplified accounting? Legal tips from a company in Chile are legal in nature and must be paid by the employer. They consist in the recognition of the work of employees by an advantage in their remuneration.
Since the adoption of the new Domestic Workers Act on 1 October 2020, tips for July and December will be calculated on the basis of a full salary. It is also important to note that this commitment is annual, so the monthly payment of these tips is not mandatory. If they are paid annually, this must be done no later than April after the end of the fiscal year. There are differences in the application of the bonus depending on the type of enterprise, where the legal conditions are regulated in article No. 42 of the Labour Code. Among these we find: in this context, when we distinguish the types of accounting, we must pay attention to how legal satisfaction is applied in the regulation of Article 14d No. 8, because when we begin to analyze the standard, it would be in the possibilities with which Article 14ter was generated for these cases. which was intended for SMEs with simplified accounting before the tax reform. Download the free Excel format for the calculation of tips ⬇ from the following links This is derived from the Internal Revenue Service`s Frequently Asked Questions, which provides these notes for the consultation “What are the rules for taxpayers using the simplified accounting system set out in point A”), of Article 14ter LIR for the purposes of the legal remuneration of employees? ` applied in accordance with the criterion set out in Article 14d(8). In this case, if you cancel a monthly allowance without specifying a profit-per-year ratio, a calculation will be made taking into account the employee`s base salary, overtime and taxable bonuses.
A sum of each amount is made and a multiplication is made by 25%, which gives the amount of legal satisfaction. How legal tips are calculated is independent in each company. In this sense, the company will decide on one or the other methodology according to the working agreement it has with its employees, the income that the company receives, among other things, always taking into account the legal provisions. Article 50 of the Labour Code stipulates that legal satisfaction is a bonus with a maximum limit of 4.75 monthly minimum income (IMM). In other words, whether or not the calculation takes precedence over the minimum income of more than 4.75 with the calculation at the end of the previous year, the satisfaction period to be cancelled is calculated with a limit of 4.75. If the calculation is lower, it corresponds to 25% of the calculation. The Excel templates that you will find in this article will allow you to pay tips for domestic workers in accordance with the new law No. 31047. It should be noted that if the salary increases, the legal wage ceilings also require that employers or companies that make profits and profits (with the exception of cooperatives) pay tips to their employees in a ratio of at least 30% of the profit. Finally, to calculate legal satisfaction, companies depend on their type of accounting and tax system, but also on the profits they make, whether or not they make a profit, and in particular on the modality that the employer negotiates with his employee in the contract.
Since the limit is 4.75, it will be checked if the amount received is in the legal amount, with the minimum wage for January 2022 for workers aged 18 to 65 being $350,000. For this, 350,000 US dollars * 4.75 are multiplied, thus receiving 1,662,500 US dollars, which represents the annual amount of satisfaction. If your company meets the above requirements, you must charge the legal tips to pay each of your employees at least once a year. As already mentioned, the premium may be calculated in accordance with the provisions of article 47 or article 50 of the Labour Code.