{"id":7368,"date":"2015-10-06T10:47:58","date_gmt":"2015-10-06T08:47:58","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/personal-doficina-aneu-amb-compte-amb-la-cotitzacio-per-accidents-de-treball\/"},"modified":"2015-10-06T10:47:58","modified_gmt":"2015-10-06T08:47:58","slug":"personal-doficina-aneu-amb-compte-amb-la-cotitzacio-per-accidents-de-treball","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/personal-doficina-aneu-amb-compte-amb-la-cotitzacio-per-accidents-de-treball\/","title":{"rendered":"“Personal d’oficina. Aneu amb compte amb la cotitzaci\u00f3 per accidents de treball !!!”"},"content":{"rendered":"

Les empreses han de cotitzar\u00a0 per la conting\u00e8ncia d’accidents de treball de tots els seus treballadors, aplicant la tarifa que els hi correspongui en funci\u00f3 de la seva activitat.<\/p>\n

La tarifa est\u00e0 en funci\u00f3 del risc de cada activitat empresarial per\u00f2 hi ha excepcions pel que fa a llocs de treball concrets. Per exemple, mentre a les empreses de construcci\u00f3 se’ls aplica una tarifa del 6,70% sobre el salaris que paguen als seus treballadors i a les empreses que desenvolupen activitats immobili\u00e0ries la tarifa es del 1,65%, als treballadors de totes les empreses, sigui quina sigui la seva activitat, que facin treballs exclusius d’oficina, la tarifa que se’ls aplica sols es de l’1% del seu salari.<\/p>\n

I aqu\u00ed es on rau el problema. A quins treballadors se’ls pot aplicar la tarifa redu\u00efda de l’1% que correspon als treballs exclusius d’oficina ?<\/p>\n

Segons una sent\u00e8ncia del Tribunal Superior de Just\u00edcia d’Ast\u00faries del 2010, s’ha d’entendre per treball exclusiu d’oficina el que es realitza de forma habitual a l’oficina de l’empresa. Es a dir, m\u00e9s de la meitat de la jornada en c\u00f2mput mensual.<\/p>\n

D’altra banda, una sent\u00e8ncia de l’Audi\u00e8ncia Nacional de novembre del 2014 declara que per aplicar la tarifa redu\u00efda de l’1% no n’hi ha prou que es treballi \u00fanicament a la oficina, si no que tamb\u00e9 cal que la feina que efectivament realitzi el treballador sigui\u00a0 diferent de l’activitat de l’empresa.<\/p>\n

Segons aquesta sent\u00e8ncia i seguint el mateix exemple, no es podria aplicar la tarifa\u00a0 redu\u00efda de l’1% al personal exclusiu d’oficina d’una empresa immobili\u00e0ria a no ser que es pugui acreditar que aquest personal fa funcions diferents de les que corresponen a l’activitat de l’empresa. En aquest sentit semblaria que qui atengui al p\u00fablic i redacti contractes, encara que estigui sempre a la oficina, hauria de cotitzar el tipus del 1,65%, mentre que personal de comptabilitat i facturaci\u00f3 podria cotitzar al tipus redu\u00eft de l’1%.<\/p>\n

En l’actualitat els inspectors del Ministerio de Empleo y Seguridad Social estan visitant moltes empreses per comprovar si estan cotitzant correctament per la conting\u00e8ncia d’accidents de treball i, cas contrari, obligar-les a pagar les difer\u00e8ncies de fins a quatre anys amb els rec\u00e0rrecs i sancions que correspongui, i aix\u00f2 els hi pot arribar a representar un munt de diners.<\/p>\n

Observem que en aquesta campanya que estan fent, alguns inspectors estan negant la tarifa redu\u00efda de l’1% a personal d’oficina pel fet que tant sols espor\u00e0dicament hagi de fer dilig\u00e8ncies fora del despatx, com ara visitar bancs, o, incl\u00f2s, en cas que facin atenci\u00f3 al p\u00fablic.<\/p>\n

Recomanem, per tant, revisar amb un criteri de prud\u00e8ncia la cotitzaci\u00f3 per accidents de treball del personal d’oficina, en funci\u00f3 de l’activitat de l’empresa i de les caracter\u00edstiques de cada lloc de treball i estar atents a les dilig\u00e8ncies dels inspector per defensar, quan calgui, la tarifa redu\u00efda de l’1% al seu personal d’oficina.<\/p>\n

\"laboral4\"<\/a><\/p>\n

Som assessors laborals i de la Seguretat Social. Consulti’ns sense comprom\u00eds trucant al 972 426 083 o per correu electr\u00f2nic adre\u00e7at a rosaclara@rm-assessos.cat.<\/span><\/em><\/strong><\/h3>\n

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 <\/p>\n","protected":false},"excerpt":{"rendered":"

Les empreses han de cotitzar\u00a0 per la conting\u00e8ncia d’accidents de treball de tots els seus treballadors, aplicant la tarifa que els hi correspongui en funci\u00f3 de la seva activitat. La tarifa est\u00e0 en funci\u00f3 del risc de cada activitat empresarial per\u00f2 hi ha excepcions pel que fa a llocs de treball concrets. Per exemple, mentre […]<\/p>\n","protected":false},"author":1,"featured_media":672,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[41,11],"tags":[254,255,256],"class_list":["post-7368","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","category-laboral","tag-accidents-treball-oficina","tag-cotitzacio-accidents-treball","tag-cotitzacio-personal-oficina"],"acf":[],"yoast_head":"\n"Personal d'oficina. 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