SEMINARIO DE ACTUALIZACIÓN LABORAL NÓMINA 2013
Dirigido a: Auxiliares, Analistas, Coordinadores y Profesionales en: Recursos Humano, Contabilidad, Administrativa y Jurídica.
Justificación. A través de este seminario, los participantes estarán en la capacidad conocer, profundizar y aclarar los conceptos básicos que se requieren para liquidar una nómina laboral y los nuevos cambios surgido desde el decreto 2738 y 2739 de 2012, LEY 1562 2012 (ARP) y liquidación de cesantías e intereses año 2013.
Objetivo General: Al terminar el curso, el participante estará en capacidad de: Identificar los conceptos básicos que por ley deben contener el proceso de nómina y los subprocesos que se generan posterior a su la liquidación de acuerdo a los nuevos decretos y reformas laborales que han surgido a finales del año 2012 e inicio de 2013.
1. Identificar los conceptos básicos que deben contener una nómina laboral.
2. Identificar y liquidar los conceptos básicos de seguridad social y aportes parafiscales.
3. Identificar, formular y liquidar los conceptos básicos de prestaciones sociales.
4. Comprender la contabilización de la nómina laboral como resultado final en la contabilidad.
1.1. Conceptos básicos de nómina
1.1.1. Proceso de nómina ( variables básicas de cálculo)
188.8.131.52. Ganancias fijas
184.108.40.206. Ganancias ausencias
220.127.116.11. Ganancias variables
18.104.22.168. Prestaciones sociales
22.214.171.124. Otras ganancias
126.96.36.199. Aportes del empleado
188.8.131.52. Aportes voluntarios
184.108.40.206. Descuentos por beneficios
220.127.116.11. Por orden judicial
18.104.22.168. Entre otros.
1.1.5. Elementos del contrato de trabajo
22.214.171.124. Ordinario, extraordinario, en dinero, en especie
126.96.36.199. Salario integral
2. PRESTACIONES SOCIALES.
2.1. Conceptos de Prestaciones sociales
2.1.2. Anticipo a las cesantías.
2.1.3. Intereses a las cesantías
2.1.4. Primas de Servicio.
2.1.5. Dotación (calzado y vestido de labor)
2.1.6. Porcentajes de liquidación
2.1.7. Liquidación de prestaciones sociales
3.1. Vacaciones disfrutadas
3.2. Vacaciones compensadas
4. AUTOLIQUIDACIÓN DE APORTES
4.1. Aportes a cargo del empleador.
4.1.4. Porcentajes y liquidación
5. APORTES PARAFISCALES.
5.1. Aportes a cargo de empleador
4.2.4. Porcentaje y Liquidación
6. LIQUIDACIÓN DE NÓMINA
7. COMPROBANTE CONTABLE TALLERES PRÁCTICOS.
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