\n

Cuando alguien deja un trabajo es por finalizaci\u00f3n de contrato, renuncia, despido, o alguna otra. En momentos como estos es importante seguir un proceso y considerar posibles implicaciones legales, aqu\u00ed te contamos m\u00e1s.<\/span><\/h5>\n<\/div>\n

\n

\u00a0<\/span><\/div>\n<\/div>\n

\n

Existen ciertos detalles en materia fiscal que un empleador debe considerar para evitar problemas con el SAT<\/strong>, y estos fueron los que IDC Online<\/strong><\/em> expuso:<\/span><\/div>\n<\/div>\n

\n

\u00a0<\/span><\/div>\n<\/div>\n

\n

\n
• Definir concretamente el motivo de la conclusi\u00f3n de la relaci\u00f3n laboral. Esto permitir\u00e1 tener un panorama de cu\u00e1les son los conceptos que se deben pagar al trabajador y ubicar el tipo de tratamiento fiscal adecuado.<\/span><\/li>\n<\/ul>\n<\/div>\n
  \n

  \n
  • Gravar estos ingresos conforme al r\u00e9gimen de sueldos y salarios, dado que est\u00e1n vinculados a una relaci\u00f3n laboral.<\/span><\/li>\n<\/ul>\n<\/div>\n
    \n

    \n
    • R<\/span>evisar los conceptos exentos del Art\u00edculo 93 de la Ley del ISR<\/strong>, tanto del finiquito (prima vacacional y aguinaldo) como para la indemnizaci\u00f3n.<\/span><\/li>\n<\/ul>\n<\/div>\n
      \n

      \n
      • No considerar los salarios parte de la indemnizaci\u00f3n, dado que el ingreso por el pago de salarios ca\u00eddos no surge en el momento de la separaci\u00f3n de la relaci\u00f3n laboral, por lo que no est\u00e1n exentos del ISR<\/strong>.<\/span><\/li>\n<\/ul>\n<\/div>\n
        \n

        \n
        • Ocupar correctamente los indicadores para exenciones. Existen diferentes criterios respecto a la aplicaci\u00f3n de la Unidad de Medida y Actualizaci\u00f3n<\/strong> (UMA) o el salario m\u00ednimo general (SMG) en los importes exentos. Por un lado, la autoridad sostiene que el c\u00e1lculo se debe hacer con base en la UMA, pero existen otros criterios, como el de la Procuradur\u00eda de la Defensa del Contribuyente (Prodecon) que sostiene que si el pago no es ajeno a la naturaleza del salario debe ser utilizado como indicador el SMG.<\/span><\/li>\n<\/ul>\n<\/div>\n

          S\u00edguenos, y conoce nuestros servicios, estamos listos para atenderte. \u00a1Somos Factor H, especialistas en capital humano!<\/strong><\/p>\n

           <\/p>\n

          Referencias: El Contribuyente<\/p>\n","protected":false},"excerpt":{"rendered":"

          Cuando alguien deja un trabajo es por finalizaci\u00f3n de contrato, renuncia, despido, o alguna otra. En momentos como estos es importante seguir un proceso y considerar posibles implicaciones legales, aqu\u00ed te contamos m\u00e1s. \u00a0 Existen ciertos detalles en materia fiscal que un empleador debe considerar para evitar problemas con el SAT, y estos fueron los […]<\/p>\n","protected":false},"author":1,"featured_media":1071,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[79],"tags":[157,45,19,14,103],"class_list":["post-1070","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-materia-fiscal","tag-idc-online","tag-isr","tag-materia-fiscal","tag-sat","tag-servicio-de-administracion-tributaria"],"_links":{"self":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/1070","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/comments?post=1070"}],"version-history":[{"count":1,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/1070\/revisions"}],"predecessor-version":[{"id":1072,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/posts\/1070\/revisions\/1072"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/media\/1071"}],"wp:attachment":[{"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/media?parent=1070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/categories?post=1070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.factorh.mx\/wp-json\/wp\/v2\/tags?post=1070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}