¿Qué significa el salario en especie?
Published date | 15 July 2022 |
Author | Equipo Regional de Laboral |
Law Firm | Consortium Legal |
Cuando abordamos el concepto de salario resulta muy fácil encontrar definiciones, y podemos decir que encontramos conceptos homólogos que nos brindan una clara idea: “ salario significa la remuneración o ganancia, sea cual fuere su denominación o método de cálculo, siempre que pueda evaluarse en efectivo, fijada por acuerdo o por la legislación nacional, y debida por un empleador a un trabajador en virtud de un contrato de trabajo, escrito o verbal, por el trabajo que este último haya efectuado o deba efectuar o por servicios que haya prestado o deba prestar”[1]. Esta definición tomada del Convenio sobre la Protección del Salario de la OIT, nos enmarca los elementos de está contraprestación en la cual podemos afirmar que destaca como principal característica el pago en dinero. Pero las dudas y consultan saltan a la vista cuando entre la relación entre trabajador y empleador se incluyen otras modalidades o conceptos a favor del trabajador, y sus efectos jurídicos que en la práctica pueden generar.
En este caso haremos referencia al concepto de salario en especie, el cual tendrá un tratamiento distinto según cada legislación, pero que podemos referirnos a él en cuanto a su concepción y sus efectos tanto para para el patrono y el trabajador. Como hemos dicho, el salario es una remuneración económica, es decir dinero a favor del empleado como pago por la prestación de un servicio, pero el salario en especie no implica el pago en dinero a favor del empleado, es decir que es una prestación por parte de la empresa a favor del trabajador de determinados servicios o beneficios que puede o no puede constituir un salario. En palabras sencillas podemos afirmar que todo salario en especie es una forma de retribución, pero no todo salario en especie busca el enriquecimiento del patrimonio del empleado, y es aquí donde estriba su principal diferencia debido a los efectos jurídicos que puede generar.
El salario en especie será el conjunto de beneficios patrimoniales que el trabajador puede recibir del patrono mediante una prestación distinta del dinero. Es decir, son retribuciones a favor del trabajador diferentes al dinero, que buscan o no su enriquecimiento, pero si conllevan su beneficio o bienestar, y de esto dependerá su tratamiento. Las retribuciones en especie más comunes que podemos identificar son el seguro médico, de vida, la asistencia del transporte privado y/o público y gastos...
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