“Año del Diálogo y Reconciliación Nacional”

ASIGNATURA:
CONTABILIDAD

TEMA:
DESRROLLO DE PLANILLA

2018 – III
 PLANILLA

1. Remuneración Básica

a) Remuneración Básica _____________________________________ 2,400.00 62.11

b) Asignación Familiar ______________________________________ 93.00 62.2

c) Horas/extras 40 ______________________________________ 528.00 62.2

# 12 H/e 25 %

2,400.00 ÷ 30 ÷ 8 = 10.00 + H/o

25 % de H/o = 2.50

= 12.50 x H/e

por 12 H/e = 12

= 150.00

# 28 H/e 35%

2,400.00 ÷ 30 ÷ 8 = 10.00 + H/o

35 % de H/o = 3.50

= 13.50 x H/e

Por 28 H/e = 28

= 378.00

d) Trabajo Domingo ______________________________________ 320.00 62.2

H/o = 10.00 +

100 % H.D.D = 10.00

H.D.D = 20.00

16 x 20.00 = 320.00

Remuneración Total __________________________________ 3,341.00 -

(R.T) SNP 13 % = 434.33 40.32

2,906.67 41.1

Aporte de Empresa __________________________________ 300.69 62.71/40.31

Essalud 9 % de (R.T) = 300.69

2. Beneficio Laboral

a) Gratificación ___________________________________ 2,264.48 62.14/41.14

# Remuneración Computable 2,493.00 ÷ 6 dos gratif. x 5 meses

2,493.00 ÷ 6 x 5 = 2,077.5 +

# Essalud 2,077.5 x 9 % = 186.98

= 2,264.48

b) Vacaciones Trucas _____________________________________ 1,038.75 62.15/41.15

# Remuneración Computable 2,493.00 ÷ 12 meses x 5 meses

2,493.00 ÷ 12 x 5 = 1,038.75

c) Cts _____________________________________ 1,183.02 62.91/41.51

# Remuneración Computable 2,493.00 +

# 1/6 de Gratificación 346.25

2,839.25 ÷ 12 x 5 = 1,182.02

Beneficio Total _____________________________________ 4,485.25 -

(V.T) SNP 13 % = 135.04 40.32

= 4,350.21

Aporte de Empresa _____________________________________ 93.49 62.71/40.31

Essalud 9 % de (V.T) = 93.49

62.11 ___ 2,400.00

62.2 ___ 941.00

62.71 ___ 300.00

40.31 ___________ 300.00

40.32 ___________ 434.33

41.1 ___________ 2,906.67

62.14 ___ 2,264.48

62.15 ___ 1,038.75

62.71 ___ 93.49

62.91 ___ 1,183.02

40.31 ____________ 93.49

40.32 ____________ 135.04

41.14 ____________ 2,264.48

41.15 ____________ 903.71

41.51 ____________ 1,183.02