{"id":1073,"date":"2021-12-01T21:47:07","date_gmt":"2021-12-02T03:47:07","guid":{"rendered":"https:\/\/www.castellumlegal.com\/?p=1073"},"modified":"2021-12-02T21:02:25","modified_gmt":"2021-12-03T03:02:25","slug":"aguinaldo-2021","status":"publish","type":"post","link":"https:\/\/www.castellumlegal.com\/en\/aguinaldo-2021\/","title":{"rendered":"Aguinaldo &#8211; 2021"},"content":{"rendered":"<h2 class=\"wp-block-heading\">C\u00e1lculo del aguinaldo<\/h2>\n\n\n\n<p>Para el c\u00e1lculo del aguinaldo se utiliza el siguiente cuadro:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Antig\u00fcedad en el trabajo<\/th><th class=\"has-text-align-center\" data-align=\"center\">D\u00edas para el c\u00e1lculo del aguinaldo<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">Entre 1 y 3 a\u00f1os de antig\u00fcedad<\/td><td class=\"has-text-align-center\" data-align=\"center\">15 d\u00edas<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Entre 3 y 10 a\u00f1os de antig\u00fcedad<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 d\u00edas<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">M\u00e1s de 10 a\u00f1os de antig\u00fcedad<\/td><td class=\"has-text-align-center\" data-align=\"center\">21 d\u00edas<\/td><\/tr><\/tbody><\/table><figcaption>La f\u00f3rmula a ser aplicada es: salario mensual dividido entre 30 y despu\u00e9s multiplicado por los d\u00edas de aguinaldo <\/figcaption><\/figure>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Para los casos en que aplica el salario m\u00ednimo mensual de <strong>US$ 365.00<\/strong>, el aguinaldo aplicable son los siguientes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Entre 1 y 3 a\u00f1os de antig\u00fcedad: <span style=\"color:#f9062e\" class=\"has-inline-color\"><strong>US$ 182.50<\/strong><\/span><\/li><li>Entre 3 y 10 a\u00f1os de antig\u00fcedad: <span style=\"color:#f9062e\" class=\"has-inline-color\"><strong>US$ 231.16<\/strong><\/span><\/li><li>M\u00e1s de 10 a\u00f1os de antig\u00fcedad: <strong><span style=\"color:#f9062e\" class=\"has-inline-color\">US$ 255.00<\/span><\/strong><\/li><\/ul>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfAplica el Impuesto sobre la Renta al aguinaldo?<\/h2>\n\n\n\n<p class=\"has-text-align-left\">El monto m\u00e1ximo de aguinaldo establecido como renta no gravada para el ejercicio 2021, ser\u00e1 de $720.00, de acuerdo a lo establecido en el art\u00edculo 4 numeral 16) de la Ley del Impuesto sobre la Renta y el art\u00edculo 228 inciso segundo del C\u00f3digo Tributario.<\/p>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Informaci\u00f3n de contacto<\/h2>\n\n\n\n<p>Con gusto podemos ayudarle y puede contactarnos por medio de nuestro correo electr\u00f3nico <a href=\"mailto:info@castellumlegal.com\">info@castellumlegal.com<\/a>, por medio de <a href=\"https:\/\/wa.me\/50374791841\" data-type=\"URL\" data-id=\"https:\/\/wa.me\/50374791841\">whatsapp<\/a> o a nuestras redes sociales:<\/p>\n\n\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"201\" src=\"https:\/\/www.castellumlegal.com\/wp-content\/uploads\/2020\/03\/industrial-1636390-1-300x201.jpg\" alt=\"\" class=\"wp-image-360\" srcset=\"https:\/\/www.castellumlegal.com\/wp-content\/uploads\/2020\/03\/industrial-1636390-1-300x201.jpg 300w, https:\/\/www.castellumlegal.com\/wp-content\/uploads\/2020\/03\/industrial-1636390-1-1024x686.jpg 1024w, https:\/\/www.castellumlegal.com\/wp-content\/uploads\/2020\/03\/industrial-1636390-1-768x514.jpg 768w, https:\/\/www.castellumlegal.com\/wp-content\/uploads\/2020\/03\/industrial-1636390-1-1536x1029.jpg 1536w, https:\/\/www.castellumlegal.com\/wp-content\/uploads\/2020\/03\/industrial-1636390-1-2048x1371.jpg 2048w, https:\/\/www.castellumlegal.com\/wp-content\/uploads\/2020\/03\/industrial-1636390-1-1600x1071.jpg 1600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/figure><\/div>","protected":false},"excerpt":{"rendered":"<p>Conozca como se realiza el c\u00e1lculo del aguinaldo para el a\u00f1o 2021<\/p>","protected":false},"author":1,"featured_media":360,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[27,28],"class_list":["post-1073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","tag-aguinaldo","tag-derecho-laboral"],"_links":{"self":[{"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/posts\/1073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/comments?post=1073"}],"version-history":[{"count":0,"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/posts\/1073\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/media\/360"}],"wp:attachment":[{"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/media?parent=1073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/categories?post=1073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.castellumlegal.com\/en\/wp-json\/wp\/v2\/tags?post=1073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}