{"id":12111,"date":"2024-04-05T17:08:51","date_gmt":"2024-04-05T15:08:51","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=12111"},"modified":"2024-05-03T18:23:03","modified_gmt":"2024-05-03T16:23:03","slug":"la-seguretat-social-actualitza-les-bases-minimes-de-cotitzacio-a-l-smi-per-a-2024","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/la-seguretat-social-actualitza-les-bases-minimes-de-cotitzacio-a-l-smi-per-a-2024\/","title":{"rendered":"La Seguretat Social actualitza les bases m\u00ednimes de cotitzaci\u00f3 al salari m\u00ednim (SMI) per a 2024"},"content":{"rendered":"
S’ha actualitzat el topall m\u00ednim de la base de cotitzaci\u00f3 a la Seguretat Social conforme al salari m\u00ednim aprovat per a 2024.<\/em><\/h5>\n
\n

S’ha publicat l’Ordre PJC\/281\/2024, de 27 de mar\u00e7<\/strong><\/a><\/em><\/span> que, amb efectes retroactius al dia 1 de gener de 2024, actualitza el topall m\u00ednim de la base de cotitzaci\u00f3<\/strong> a la Seguretat Social per a 2024.<\/p>\n

La difer\u00e8ncia entre les bases oficials publicades al gener i les noves ha de ser liquidada pels ocupadors, segons el que s’estableix per la normativa. Destaquem el seg\u00fcent:<\/p>\n

Bases m\u00e0ximes i m\u00ednimes de cotitzaci\u00f3 actualitzades:<\/strong><\/h3>\n

Des de l’1 de gener de 2024, la cotitzaci\u00f3 al r\u00e8gim general per conting\u00e8ncies comunes est\u00e0 limitada per a cada grup de categories professionals per les bases m\u00ednimes i m\u00e0ximes seg\u00fcents:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Grup de cotitzaci\u00f3<\/strong><\/th>\nCategories professionals<\/strong><\/th>\nBases m\u00ednimes
–
Euros\/mes<\/strong><\/th>\n		Bases m\u00e0ximes
–
Euros\/mes<\/strong><\/th>\n<\/tr>\n<\/thead>\n
1<\/td>\nEnginyers i llicenciats. Personal d’alta direcci\u00f3 no incl\u00f2s en l’article 1.3.c) de l’Estatut dels Treballadors.<\/td>\n1.847,40<\/td>\n4.720,50<\/td>\n<\/tr>\n
2<\/td>\nEnginyers t\u00e8cnics, p\u00e8rits i ajudants titulats.<\/td>\n1.532,10<\/td>\n4.720,50<\/td>\n<\/tr>\n
3<\/td>\nCaps administratius i de taller.<\/td>\n1.332,90<\/td>\n4.720,50<\/td>\n<\/tr>\n
4<\/td>\nAjudants no titulats.<\/td>\n1.323,00<\/td>\n4.720,50<\/td>\n<\/tr>\n
5<\/td>\nOficials administratius.<\/td>\n1.323,00<\/td>\n4.720,50<\/td>\n<\/tr>\n
6<\/td>\nSubalterns.<\/td>\n1.323,00<\/td>\n4.720,50<\/td>\n<\/tr>\n
7<\/td>\nAuxiliars administratius.<\/td>\n1.323,00<\/td>\n4.720,50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n
Grup de cotitzaci\u00f3<\/strong><\/th>\nCategories professionals<\/strong><\/th>\nBases m\u00ednimes
–
Euros\/mes<\/strong><\/th>\n		Bases m\u00e0ximes
–
Euros\/mes<\/strong><\/th>\n<\/tr>\n<\/thead>\n
8<\/td>\nOficials de primera i segona.<\/td>\n44,10<\/td>\n157,35<\/td>\n<\/tr>\n
9<\/td>\nOficials de tercera i especialistes.<\/td>\n44,10<\/td>\n157,35<\/td>\n<\/tr>\n
10<\/td>\nPeons.<\/td>\n44,10<\/td>\n157,35<\/td>\n<\/tr>\n
11<\/td>\nTreballadors menors de divuit anys, sigui quina sigui la seva categoria professional.<\/td>\n44,10<\/td>\n157,35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pr\u00e0ctiques formatives:<\/h3>\n

S’afegeix una nova previsi\u00f3 respecte a les pr\u00e0ctiques formatives<\/strong>, remunerades i no remunerades, contemplant que l’empresa ha de sol\u00b7licitar l’alta i la baixa i comunicar el nombre de dies de pr\u00e0ctiques fets i s’estableixen les normes per al cas que se superposin amb per\u00edodes d’alta en qualsevol r\u00e8gim de la Seguretat Social per exercir una altra activitat o de situaci\u00f3 assimilada a l’alta amb obligaci\u00f3 de cotitzar.<\/p>\n

\"\"
Financial chart and data with calculator and pen on wooden desk<\/figcaption><\/figure>\n

Som assessors laborals i de la Seguretat Social. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@m-assessors.cat.<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

S’ha actualitzat el topall m\u00ednim de la base de cotitzaci\u00f3 a la Seguretat Social conforme al salari m\u00ednim aprovat per a 2024. S’ha publicat l’Ordre PJC\/281\/2024, de 27 de mar\u00e7 que, amb efectes retroactius al dia 1 de gener de 2024, actualitza el topall m\u00ednim de la base de cotitzaci\u00f3 a la Seguretat Social per […]<\/p>\n","protected":false},"author":18,"featured_media":11646,"comment_status":"closed","ping_status":"closed","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":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","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":[21,41,11],"tags":[2795,2796,891],"class_list":["post-12111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-laboral","tag-bases-cotitzacio-2024","tag-cotitzacio-salari-minim","tag-cotitzacio-seguretat-social"],"acf":[],"yoast_head":"\nLa Seguretat Social actualitza les bases m\u00ednimes de cotitzaci\u00f3 al salari m\u00ednim (SMI) per a 2024 | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/es\/la-seguretat-social-actualitza-les-bases-minimes-de-cotitzacio-a-l-smi-per-a-2024\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Seguretat Social actualitza les bases m\u00ednimes de cotitzaci\u00f3 al salari m\u00ednim (SMI) per a 2024 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"S’ha actualitzat el topall m\u00ednim de la base de cotitzaci\u00f3 a la Seguretat Social conforme al salari m\u00ednim aprovat per a 2024. 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