{"id":1127,"date":"2014-03-06T13:24:21","date_gmt":"2014-03-06T13:24:21","guid":{"rendered":"http:\/\/www.santcugatconsulting.com\/reduccion-cotizaciones-empresariales-2\/"},"modified":"2014-10-13T07:42:02","modified_gmt":"2014-10-13T07:42:02","slug":"reduccio-cotizacions-empresarials","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/reduccio-cotizacions-empresarials\/","title":{"rendered":"Reducci\u00f3 de les cotitzacions empresarials"},"content":{"rendered":"<p>El RD-Llei 3\/2014 aprova una <strong>reducci\u00f3 de les cotitzacions empresarials per conting\u00e8ncies\u00a0comunes a la Seguretat Social<\/strong> (&#8220;<span style=\"text-decoration: underline;\">tarifa plana<\/span>&#8220;) que podran aplicar <span style=\"text-decoration: underline;\">totes les empreses<\/span>, amb\u00a0independ\u00e8ncia de la seva mida, per les noves contractacions indefinides, sempre que es compleixin\u00a0determinats requisits i condicions.<\/p>\n<p><!--more--><\/p>\n<p>La tarifa plana es pot aplicar als contractes <strong>indefinits<\/strong>, formalitzats per escrit, i <span style=\"text-decoration: underline;\">celebrats entre el25 de febrer de 2014 i el 31 de desembre de 2014<\/span>, sempre que suposin un <strong>increment tant del nivell\u00a0d&#8217;ocupaci\u00f3<\/strong> indefinida com del nivell d&#8217;ocupaci\u00f3 total de l&#8217;empresa.<\/p>\n<p>L&#8217;aportaci\u00f3 empresarial per conting\u00e8ncies comunes ser\u00e0 de <strong>100 \u20ac \/ mensuals<\/strong> en els contractes\u00a0indefinits a <strong>temps complet<\/strong>, i <strong>de 75 \u20ac o 50 \u20ac mensuals en els contractes indefinits a temps parcial<\/strong>,\u00a0segons la jornada de treball que es realitzi.<\/p>\n<p>Amb car\u00e0cter general, aquestes reduccions s&#8217;aplicaran durant un per\u00edode de 24 mesos, si b\u00e9, i\u00a0durant els 12 mesos seg\u00fcents, les empreses amb menys de 10 treballadors tamb\u00e9 tindran dret a\u00a0obtenir una reducci\u00f3 addicional del 50% de la cotitzaci\u00f3 per conting\u00e8ncies comunes corresponents al\u00a0treballador contractat de manera indefinida.<\/p>\n<p>Per gaudir d&#8217;aquestes reduccions, les empreses han de complir amb una s\u00e8rie de requisits,entre els quals destaquen:<\/p>\n<ul>\n<li><strong>Mantenir<\/strong>, durant 36 mesos, tant <strong>el nivell d&#8217;ocupaci\u00f3 indefinida<\/strong> com el nivell d&#8217;ocupaci\u00f3 total\u00a0aconseguit, almenys, amb aquesta contractaci\u00f3.<\/li>\n<li><strong>No haver extingit contractes<\/strong> per causes objectives o per acomiadament disciplinari, declarats\u00a0judicialment improcedents, o per acomiadaments col\u00b7lectius, en els 6 mesos anteriors a la celebraci\u00f3\u00a0dels contractes amb dret a la reducci\u00f3. A aquests efectes, nom\u00e9s es tindran en compte les extincions\u00a0produ\u00efdes a partir del 25 de febrer de 2014.<\/li>\n<\/ul>\n<p>La norma estableix els sup\u00f2sits en qu\u00e8<strong> no es pot aplicar la mesura<\/strong>, com s\u00f3n, entre d&#8217;altres, les\u00a0relacions laborals de car\u00e0cter especial i la contractaci\u00f3 de determinats familiars de l&#8217;empresari. No\u00a0obstant aix\u00f2, els aut\u00f2noms que contractin per compte aliena als fills menors de 30 anys, encara que\u00a0convisquin amb ell, o als fills majors d&#8217;aquesta edat amb especials dificultats per a la inserci\u00f3 laboral\u00a0(discapacitat) d&#8217;acord amb el que estableix la disposici\u00f3 addicional desena de la Llei 20\/2007,<strong> podran\u00a0aplicar les noves reduccions.<\/strong><\/p>\n<p>Aquestes reduccions s\u00f3n incompatibles amb l&#8217;aplicaci\u00f3 de qualsevol altre benefici en la\u00a0cotitzaci\u00f3 a la Seguretat Social pel mateix contracte.\u00a0Si l&#8217;empresari incompleix els requisits per al gaudi d&#8217;aquestes reduccions estar\u00e0 obligat a\u00a0reintegrar totalment o parcialment les quantitats deixades d&#8217;ingressar.<\/p>\n<p>Si estan interessats en aquesta nova mesura o volen con\u00e8ixer el detall dels seus requisits,\u00a0limitacions o exclusions, poden contactar amb el nostre despatx.<\/p>\n<p>Aquesta circular cont\u00e9 informaci\u00f3 de car\u00e0cter general, sense que constitueixi opini\u00f3 professional ni assessoria jur\u00eddica i fiscal.<br \/>\nPer a qualsevol consulta <a title=\"Contactar\" href=\"http:\/\/www.santcugatconsulting.com\/ca\/contactar\/\">contacti amb nosaltres<\/a>, Pot descarregar-se aquesta informaci\u00f3 com a <a title=\"Circular Reducci\u00f3 de les cotitzacions empresarials\" href=\"http:\/\/www.santcugatconsulting.com\/wp-content\/uploads\/2014\/03\/Reduccio-de-les-cotitzacions-empresarials.pdf\">circular informativa.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El RD-Llei 3\/2014 aprova una reducci\u00f3 de les cotitzacions empresarials per conting\u00e8ncies\u00a0comunes a la Seguretat Social (&#8220;tarifa plana&#8220;) que podran aplicar totes les empreses, amb\u00a0independ\u00e8ncia de la seva mida, per les noves contractacions indefinides, sempre que es compleixin\u00a0determinats requisits i condicions.<\/p>\n","protected":false},"author":4,"featured_media":1348,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[99,102,2],"tags":[109,117],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reducci\u00f3 de les cotitzacions empresarials | Sant Cugat Consulting<\/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:\/\/santcugatconsulting.com\/ca\/reduccio-cotizacions-empresarials\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sant Cugat Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/reduccio-cotizacions-empresarials\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/reduccio-cotizacions-empresarials\/\",\"name\":\"Reducci\u00f3 de les cotitzacions empresarials | Sant Cugat Consulting\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/reduccio-cotizacions-empresarials\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/reduccio-cotizacions-empresarials\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2014\/05\/reducir-cotizaciones.jpg\",\"datePublished\":\"2014-03-06T13:24:21+00:00\",\"dateModified\":\"2014-10-13T07:42:02+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/2fc72b630ae24541227320638b446718\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/santcugatconsulting.com\/ca\/reduccio-cotizacions-empresarials\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/reduccio-cotizacions-empresarials\/#primaryimage\",\"url\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2014\/05\/reducir-cotizaciones.jpg\",\"contentUrl\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2014\/05\/reducir-cotizaciones.jpg\",\"width\":1024,\"height\":683},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/\",\"name\":\"Sant Cugat Consulting\",\"description\":\"Asesoramiento jur\u00eddico, laboral, fiscal y contable para aut\u00f3nomos, pymes y grandes empresas. 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