Boletín de la TGSS con la última normativa en materia laboral y social para empresas, trabajadores y autónomos. Noticias RED 03/2023

La Tesorería General de la Seguridad Social (TGSS) ha puesto a disposición de los interesados su publicación informativa con noticias en materia social y laboral Boletín NOTICIAS RED nº 3 de 2023, en el que podrás encontrar información y resolver dudas sobre diversos temas.

Resumen de contenidos más importantes del Boletín RED 03/2023

  • el Mecanismo de equidad intergeneracional
  • el Salario mínimo interprofesional para 2023
  • los Contratos para la formación y el aprendizaje y contratos formativos por alternancia
  • Información sobre el cálculo de liquidaciones de cuotas
  • la Prórroga aplazamientos especiales a interés reducido

A continuación transcribimos los dos primeros epígrafes del Boletín:

Mecanismo de equidad intergeneracional (MEI)

Ante las consultas planteadas respecto de los trabajadores y las situaciones en las que se aplica esta cotización adicional, a continuación, se incluyen las aclaraciones siguientes:

A) Como se indicó en el BNR 10/2022, el MEI no resulta de aplicación a aquellos colectivos de trabajadores excluidos de cotizar por la contingencia de jubilación, de ahí que se excluyan los siguientes trabajadores y situaciones:

  • Trabajadores que se encuentren en las situaciones contempladas en los artículos 152, sobre cotización al Régimen General a partir de la edad de jubilación, ó 153, sobre cotización en supuestos de compatibilidad de jubilación y trabajo, durante las que las empresas y trabajadores quedan exentas de cotizar a la Seguridad Social por contingencias comunes, salvo por incapacidad temporal derivada de dichas contingencias.
  • Trabajadores que solo cotizan por contingencias profesionales, entre los que se encuentran, entre otros, aquellos identificados a través de los siguientes valores del campo TIPO RELACION LABORAL/EXCLUSIÓN COTIZACIÓN: 963, 961, 962, 938, 936, 905.

B) Por el contrario, sí que resulta la aplicación del MEI, entre otros, a los siguientes colectivos:

  •  Jubilados parciales.
  • Trabajadores identificados con, entre otros, los siguientes valores del campo TIPO RELACIÓN LABORAL/EXCLUSIÓN COTIZACIÓN: 901, 902, 903, 910, 937.
  • Trabajadores con contratos para la formación y aprendizaje y contratos formativos en alternancia, de conformidad con lo establecido en el artículo 44. c) de la Orden PCM/74/2023 –“c) para el mecanismo de equidad intergeneracional, se aplicará el tipo del 0.6 % sobre la base de contingencias comunes, del que el 0.5 % corresponderá al empresario y el 0.1 al trabajador, sobre la base de cotización mínima del Régimen General de la Seguridad Social.”

C) En las situaciones de incapacidad temporal en régimen de pago directo, resto de prestaciones de corta duración en régimen de pago directo por la correspondiente entidad gestora o mutua colaboradora con la Seguridad Social, o situaciones en las que no existe aportación a cargo del trabajador (situaciones de alta sin percibo de retribución, etc), únicamente procede cotizar por la aportación a cargo de la empresa, es decir, al tipo del 0,5%.

Salario mínimo interprofesional para 2023

El Real Decreto -RD- 99/2023, de 14 de febrero, fija el salario mínimo interprofesional para el año 2023, con efectos retroactivos desde el 1 de enero.

Con independencia del resto de aspectos regulados en el citado RD, y de las especialidades aplicables a las personas trabajadoras eventuales, temporeros y temporeras, y empleadas y empleados de hogar, el salario mínimo para cualesquiera actividades en la agricultura, en la industria y en los servicios, sin distinción de sexo ni edad de los trabajadores, queda fijado, conforme a lo establecido en el artículo 1, en 36 euros/día o 1.080 euros/mes, según el salario esté fijado por días o por meses.

No habiéndose publicado en el BOE, a la fecha en que se cierra este Boletín Noticias RED, la Orden que modifica la Orden PCM/74/2023 por la que se desarrollan las normas legales, para el año 2023, de cotización a la Seguridad Social, desempleo, protección por cese de actividad, Fondo de Garantía Salarial y Formación Profesional, y no encontrándose entre las competencias de la Tesorería General de la Seguridad Social la determinación de las bases de cotización mínimas que resultarán de aplicación a las cuotas devengadas desde el pasado mes de enero de 2023, no se pueden informar dichas bases de cotización hasta que no se publique la correspondiente Orden.

No obstante, lo anterior, se comunica que en la siguiente ruta se encuentra publicado el proyecto de Orden citado: https://prointerweb.seg-social.gob.es/participacion/participa?tramite=1”.

La tramitación pendiente de este proyecto normativo, desde este momento hasta su publicación en el BOE, no permite garantizar que el contenido que finalmente se publique sea idéntico al que figura actualmente en este documento, si bien ya constan en el mismo los importes de las bases de cotización mínimas para el año 2023, aunque, se reitera, hasta la publicación en el BOE de la Orden no es posible garantizar que sean los definitivos.

Una vez establecidas las bases de cotización mínimas a través de la publicación de la Orden, la TGSS procederá a realizar la correspondiente regularización de las liquidaciones ya presentadas mediante el mismo procedimiento que se describe en el BNR 5/2022.

Por ello se reitera la necesidad de que no se presenten liquidaciones complementarias con el fin de evitar duplicidades posteriores.

La TGSS informará, a través de los cauces habituales, la fecha a partir de la cual, una vez publicada la correspondiente Orden, procederá a aplicar las nuevas bases de cotización mínimas.

Hasta ese momento, los importes de las bases de cotización mínimas que se controlarán en las liquidaciones de cuotas serán los establecidos por la Orden PCM/74/2023.

 

No olvides que puedes descargar el Boletín RED nº 3 de 2023 en formato pdf a través de este enlace.

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