[Get free] Previsioacute;n Social 2016: Guiacute;a praacute;ctica. Fiscal, laboral y de seguridad social (Spanish Edition)


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Previsioacute;n Social 2016: Guiacute;a praacute;ctica. Fiscal, laboral y de seguridad social (Spanish Edition)

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Author : Joseacute; Peacute;rez Chaacute;vez, Raymundo Fol Olguiacute;n
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Description : El objetivo de la previsioacute;n social es otorgar prestaciones adicionales a los salarios de los trabajadores, socios o miembros de las sociedades cooperativas con el propoacute;sito de elevar la calidad de vida de los mismos y la de sus familias en los aacute;mbitos econoacute;mico, social y cultural. Esto redundaraacute; en la productividad dentro de las empresas.Se consideran como previsioacute;n social, entre otros, los conceptos siguientes:1. Aportaciones patronales a los fondos de ahorro.2. Primas de seguros de vida otorgados en beneficio de los trabajadores.3. Fondos de pensiones y jubilaciones complementarios a los que establece la Ley del Seguro Social.4. Reembolso de gastos meacute;dicos.5. Subsidios por incapacidad.6. Becas educacionales para los trabajadores o sus hijos.7. Guarderiacute;as infantiles.8. Actividades culturales y deportivas.La previsioacute;n social que se encuentre exenta del pago del ISR para los trabajadores que la perciban no seraacute; deducible al 100% para los empleadores que la otorguen, soacute;lo seraacute; deducible en un 47% (si en el ejercicio de 2016 disminuyeron las prestaciones otorgadas a favor de los trabajadores que a su vez sean ingresos exentos para dichos trabajadores, respecto de las otorgadas en el ejercicio de 2015) o 53% (si en el ejercicio de 2016 no disminuyeron las prestaciones otorgadas a favor de los trabajadores que a su vez sean ingresos exentos para dichos trabajadores, respecto de las otorgadas en el ejercicio de 2015).Mediante esta obra, el lector conoceraacute; el tratamiento fiscal y en las materias laboral y de seguridad social.

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