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Buenos días, espero que este cuadro te ayude con los impuestos.</div>
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Saludos, </div>
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<b>SUMA PAGADA EN CONCEPTO DE:</b></div>
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<b>CSS</b></div>
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<b>Impuesto sobre la renta</b></div>
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<b>MITRADEL</b></div>
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Salario base</div>
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X</div>
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Solo si excede los $11,000 anuales</div>
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x</div>
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Comisiones</div>
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X</div>
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X</div>
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x</div>
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Bonificaciones</div>
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X</div>
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X</div>
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Sólo para calcular vacaciones, prima de antigüedad, licencia de maternidad.</div>
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Primas de producción</div>
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Siempre que excedan del 50% de un mes de salario</div>
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X</div>
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Sólo para calcular vacaciones, prima de antigüedad, licencia de maternidad.</div>
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Gratificaciones</div>
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El excedente de un mes de salario</div>
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X</div>
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Sólo para calcular vacaciones, prima de antigüedad, licencia de maternidad.</div>
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Aguinaldos</div>
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El excedente de un mes de salario</div>
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<span style="font-family: Arial, sans-serif; font-size: 8pt; color: rgb(239, 60, 66);"><b><img alt="cid:image001.png@01D821C4.1AAA3AA0" width="132" height="77" style="width: 132px; height: 77px; min-width: auto; min-height: auto; margin: 0px;" data-outlook-trace="F:1|T:1" src="cid:a720bc91-3ac1-4968-a0d2-dbae865678df"></b></span></p>
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<span style="font-family: Arial, sans-serif; font-size: 8pt; color: rgb(239, 60, 66);"><b>e</b></span><span style="font-family: Arial, sans-serif; font-size: 8pt; color: rgb(231, 230, 230);"><b> </b></span><span style="font-family: Arial, sans-serif; font-size: 8pt; color: rgb(5, 99, 193);"><b><u><a href="mailto:denisse.johnson@iqor.com" target="_blank" rel="noopener noreferrer" data-linkindex="0" data-safelink="true" data-auth="NotApplicable" style="color: rgb(5, 99, 193); margin: 0px;">denisse.johnson@iqor.com</a></u></b></span></p>
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<span style="font-family: Arial, sans-serif; font-size: 14pt; color: rgb(132, 151, 176);"><b> </b></span></p>
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<span style="font-family: Arial, sans-serif; font-size: 14pt; color: white;"><b> </b></span></p>
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<span style="font-family: Arial, sans-serif; font-size: 5pt; color: rgb(68, 84, 106);"> </span></p>
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<span style="font-family: Arial, sans-serif; font-size: 8pt; color: rgb(68, 84, 106);">Manager, Human Resources</span></p>
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<span style="font-family: Arial, sans-serif; font-size: 11pt; color: rgb(239, 60, 66);"><b>Denisse Johnson</b></span></p>
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<span style="font-family: Arial, sans-serif; font-size: 8pt; color: rgb(68, 84, 106);">Human Resources – Panama</span></p>
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<span style="font-family: Arial, sans-serif; font-size: 5pt; color: rgb(68, 84, 106);"> </span></p>
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<span style="font-family: Arial, sans-serif; font-size: 8pt; color: rgb(68, 84, 106);"><u><a href="http://www.iqor.com/" target="_blank" rel="noopener noreferrer" data-linkindex="1" data-safelink="true" data-auth="NotApplicable" style="color: rgb(68, 84, 106); margin: 0px;"><img alt="cid:image002.png@01D821C4.1AAA3AA0" width="24" height="24" style="width: 24px; height: 24px; min-width: auto; min-height: auto; margin: 0px;" data-outlook-trace="F:1|T:1" src="cid:9d2f2b85-2c49-4479-a0a0-0294c32e362c"></a><a href="https://www.facebook.com/iQorGlobal/" target="_blank" rel="noopener noreferrer" data-linkindex="2" data-safelink="true" data-auth="NotApplicable" style="color: rgb(68, 84, 106); margin: 0px;"><img alt="cid:image003.png@01D821C4.1AAA3AA0" width="24" height="24" style="width: 24px; height: 24px; min-width: auto; min-height: auto; margin: 0px;" data-outlook-trace="F:1|T:1" src="cid:de86c4ae-544f-47b4-a581-2e046771ded0"></a><a href="https://twitter.com/iQor" target="_blank" rel="noopener noreferrer" data-linkindex="3" data-safelink="true" data-auth="NotApplicable" style="color: rgb(68, 84, 106); margin: 0px;"><img alt="cid:image004.png@01D821C4.1AAA3AA0" width="24" height="24" style="width: 24px; height: 24px; min-width: auto; min-height: auto; margin: 0px;" data-outlook-trace="F:1|T:1" src="cid:9fb11195-7db7-4acd-b5db-5279808796bd"></a><a href="https://www.linkedin.com/company/iqor/" target="_blank" rel="noopener noreferrer" data-linkindex="4" data-safelink="true" data-auth="NotApplicable" style="color: rgb(68, 84, 106); margin: 0px;"><img alt="cid:image005.png@01D821C4.1AAA3AA0" width="24" height="24" style="width: 24px; height: 24px; min-width: auto; min-height: auto; margin: 0px;" data-outlook-trace="F:1|T:1" src="cid:d0fd5834-951d-49c6-908e-166b623c5ae8"></a></u></span><span style="font-family: Arial, sans-serif; font-size: 8pt; color: blue;"><u><a href="https://www.instagram.com/iqorglobal" target="_blank" rel="noopener noreferrer" data-linkindex="5" data-safelink="true" data-auth="NotApplicable" style="color: blue; margin: 0px;"><img alt="cid:image006.png@01D821C4.1AAA3AA0" width="24" height="24" style="width: 24px; height: 24px; min-width: auto; min-height: auto; margin: 0px;" data-outlook-trace="F:1|T:1" src="cid:9b29bc2b-80e1-4f7d-aa94-beafdb20a92f"></a></u></span></p>
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<span style="font-family: Arial, sans-serif; font-size: 8pt; color: rgb(239, 60, 66);"><b>m
</b></span><span style="font-family: Arial, sans-serif; font-size: 8pt; color: rgb(5, 99, 193);"><b><u><a href="mailto:denisse.johnson@iqor.com" target="_blank" rel="noopener noreferrer" data-linkindex="6" data-safelink="true" data-auth="NotApplicable" style="color: rgb(5, 99, 193); margin: 0px;">+507
6229-1267</a></u></b></span></p>
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<span style="font-family: Calibri, sans-serif; font-size: 11pt; color: rgb(31, 73, 125);"> </span></p>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>De:</b> Itzi Diaz <itzi@haristmo.net><br>
<b>Enviado:</b> jueves, 7 de noviembre de 2024 2:00 p. m.<br>
<b>Para:</b> recursoshumanos@phdorado.com <recursoshumanos@phdorado.com>; givi@givipanama.com <givi@givipanama.com><br>
<b>Asunto:</b> Re: [GiviPA] Bonificación</font>
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<span style="color:#ee3d42; font-weight:bold">CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe</span></div>
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Le comparto lo que tengo conocimiento: BONIFICACION</div>
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<b>Tratamiento para la caja de Seguro Social:</b></div>
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De acuerdo a la ley 51 de diciembre 2005, quedan gravadas con las cuotas del seguro social.</div>
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<b><u>Tratamiento Laboral:</u></b></div>
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De acuerdo al articulo 142 del código de trabajo, las bonificaciones, se considerará salario únicamente para los efectos de: cálculo de vacaciones, licencia de maternidad y la prima de antiguedad.</div>
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<b><u>Tratamiento Fiscal:</u></b></div>
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Estan sujetas a la retención del impuesto sobre la renta.</div>
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Saludos!!</div>
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<hr tabindex="-1" style="display:inline-block; width:98%">
<div id="x_divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" color="#000000" style="font-size:11pt"><b>De:</b> recursoshumanos@phdorado.com <recursoshumanos@phdorado.com><br>
<b>Enviado:</b> jueves, 7 de noviembre de 2024 9:29<br>
<b>Para:</b> givi@givipanama.com <givi@givipanama.com><br>
<b>Asunto:</b> [GiviPA] Bonificación</font>
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<p class="x_x_MsoNormal">Buenos días </p>
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<p class="x_x_MsoNormal">Espero estén muy bien </p>
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<p class="x_x_MsoNormal">¿Tengo una duda las bonificaciones anuales entregadas a los colaboradores son considerados salarios? Y se les debe realizar el descuento de seguro social?
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<p class="x_x_MsoNormal">Si alguien está orientado , me gustaria aclarar esta duda
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<p class="x_x_MsoNormal">Saludos </p>
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