Novedades laborales
Published date | 02 August 2013 |
Author | Enrique M. Stile,Javier E. Patrón |
Date | 02 August 2013 |
Law Firm | Marval O'Farrell Mairal |
1. Impuesto a las Ganancias
Con fecha 26 de julio de 2013 se publicó en el Boletín Oficial el Decreto N° 1006/2013 por el cual se incrementó el importe de la deducción del inciso c) del artículo 23 de la Ley de Impuesto a las Ganancias hasta un monto equivalente al importe neto de la primera cuota del Sueldo Anual Complementario correspondiente al año 2013.
La referida disposición tendrá efectos exclusivamente para la primera cuota del Sueldo Anual Complementario devengado en el año 2013 y para los sujetos cuya mayor remuneración bruta mensual, devengada entre los meses de enero a junio del año 2013, no supere la suma de $25.000.
El beneficio deberá exteriorizarse en los recibos de haberes que comprendan a las remuneraciones devengadas en el mes de julio del año 2013 bajo el concepto “Beneficio Decreto Nº 1006/2013”.
2. Salario Mínimo, Vital y Móvil
Con fecha 29 de julio de 2013 se publicó en el Boletín Oficial la Resolución N° 4/2013 del Consejo Nacional del Empleo, la Productividad y el Salario Mínimo, Vital y Móvil, por la que se incrementó el Salario Mínimo, Vital y Móvil.
Para los trabajadores comprendidos en la Ley de Contrato de Trabajo, de la Administración Pública Nacional y de todas las entidades y organismos en que el Estado Nacional actúa como empleador, la Resolución fija a partir del 1 de agosto de 2013, un Salario Mínimo, Vital y Móvil, excluidas las asignaciones familiares, de $3.300 para los trabajadores mensualizados que cumplen la jornada legal completa de trabajo, y de $ 16,50 por hora para los trabajadores jornalizados. A partir del 1 de enero de 2014 dicha suma se incrementará a $3.600 para los trabajadores mensualizados y $ 18 por hora para los trabajadores jornalizados.
El Salario Mínimo, Vital y Móvil será percibido en forma proporcional por los trabajadores contratados a tiempo parcial y los trabajadores contratados con jornada...
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