ACTIVIDAD 10 Estudio de Caso Liquidación de Prestaciones Sociales

 

 Jitdvdgjg := Astugd` ga ijs`3 hdqudgjidùk ga prastjid`kas s`idjhas   ]rasaktjg` p`r3 Bjrak Lùoaz Udkiùk DG 56559: Ojlgj Haludzjoùk Ejrùk DG 14745= Ojrhy L`kzêhaz L`kzêhaz O`kijgj DG 6=9 6=9576 576 Ojeah O`klud W`rras DG 9:4949   G`iakta3 Ojrdj Yjdrj L`kzêhaz Jhjriùk

  I`rp`rjidùk Qkdvarsdtjrdj Odkut` ga Gd`s Haldshjidùk Hje`rjh KUI3 1>>=   Faerar` 59 ga 5=:> E`l`tê G.I

 

Dktr`guiidùk  Ak ah prasakta trjejc` gasjrr`hhjrj ah taoj ga hdqudgjidùk ga prastjid`kas s`idjhas i`o` hj prdoj, vjijid`kas, iasjktïjs a dktarasas ga hjs iasjktïjs qua ga jiuarg` i`k ah iùgdl` sustjktdv` gah trjejc` pjrj gdfaraktas tdp`s ga i`ktrjt`s iahaerjg`s aktra ah trjejcjg`r y ah aophajg`r, hjs iujhas sa gaeak hdqudgjr salók h`s tärodk`s astjehaidg`s ak ah iùgdl` hje`rjh.

5

 

Gasjrr`hh` ]jrj astj jitdvdgjg gatarodkjkg` p`roak`rdzjgjoakta h`s sdludaktas i`kiapt`s, jphdijkg` hjs fùrouhjs raspaitdvjs pjrj ijgj pjl`.  

]rdoj ga sarvdid` gah raspaitdv` pard`g`.

Hj prdoj ga sarvdid`s as ukj prastjidùk s`idjh qua i`rrasp`kga j uk pjl` qua njia ah aophajg`r jh trjejcjg`r, pjrj qua ga jhlukj f`roj ah aophajg` tjoedäk gdsfruta ga hjs utdhdgjgas jrr`cjgjs p`r hj aoprasj. Ydk aoejrl`, as ga jihjrjr qua gdin` pjl` as `ehdljt`rd` y qua juk iujkg` hj aoprasj k` `etaklj utdhdgjgas ak jhlók parï`g`, gaearê pjljr j sus aophajg`s hj prdoj ga sarvdid`s. Hj prdoj i`rrasp`kga jh pjl` ga :1 gïjs ga trjejc`, p`r ijgj saoastra hje`rjg`. Ak ijs` ga qua ah aophajg` k` njyj trjejcjg` ah saoastra i`ophat`, ah pjl` sa njrê pr`p`rid`kjh p`r  ah tdaop` qua hje`rù ak gdin` saoastra, sa gaea pjljr jh aophajg` jh fdkjh ga ijgj saoastra, as gaidr, ukj qudkiakj ah 9= ga cukd` y `trj qudkiakj ak h`s prdoar`s 5= gïjs gah oas ga gdidaoera. ]jrj hdqudgjr hj prdoj ga sarvdid`s sa gaea t`ojr ah sjhjrd` pr`oagd`, as gaidr, sa suojk h`s dklras`s raidedg`s p`r ah trjejcjg`r ak ah saoastra y sa gdvdgak aktra sads. Ak ah ijs` ga qua ah trjejcjg`r k` njyj hje`rjg` t`g` ah saoastra, sa gaearê akt`kias, suojr h`s dklras`s raidedg`s ak ah parï`g` trjejcjg` y sa gdvdga aktra h`s oasas ` iujkg` saj ah ijs`, hjs frjiid`kas ga oas hje`rjgjs.

]`r tjkt` pjrj hdqudgjr hj prdoj ga sarvdid`s hj fùrouhj j jphdijr as3

]rdoj ga sarvdid`s

Yjhjrd` ejsa x gïjs hje`rjg`s ak ah ?

saoastra 96=

Hj aoprasj gaearê oaksujhoakta njiar hj pr`vdsdùk ga hj prdoj ga sarvdid`s, i`k ah fdk ga iuophdr i`k h`s prdkidpd`s i`ktjehas. ]jrj ahh` gaearê jphdijr uk p`riaktjca i`rrasp`kgdakta jh >,99% s`era ah sjhjrd` gavakljg` p`r ah trjejcjg`r.

9

 

Juxdhd` ga Iasjktïjs gah óhtdo` pard`g`.

 

Hjs iasjktïjs s`k ukj prastjidùk s`idjh j fjv`r gah trjejcjg`r qua ak ta`rïj tdakak i`o` fdk pr`talar jh trjejcjg`r qua quagj iasjkta, as gaidr, qua pdarga su trjejc`, prastjidùk s`idjh qua qua astê i`ktakdgj ak h`s jrtïiuh`s 574 y sdludaktas sdludaktas gah iùgdl` hje`rjh i`h`oedjk`. Hjs iasjktïjs sa gaeak hdqudgjr y pjljr jkujhoakta gurjkta hj vdlakidj gah i`ktrjt` ga trjejc`, y jh o`oakt` ga hj fdkjhdzjidùk gah i`ktrjt` ga trjejc`, hjs iasjktïjs sa gaeak i`ksdlkjr ak ah f`kg` ga iasjktïjs jh qua astä jfdhdjg` ah trjejcjg`r. Ak ah salukg` ijs` hjs iasjktïjs sa puagak pjljr gdraitjoakta jh trjejcjg`r. Gurjkta hj vdlakidj gah i`ktrjt` ga trjejc`, ah aophajg`r tdaka phjz` njstj ah :7 ga faerar` gah jú` sdludakta pjrj i`ksdlkjr hjs iasjktïjs ak ah f`kg`. Hjs iasjktïjs qua gaea i`ksdlkjr s`k hjs ijusjgjs y hdqudgjgjs j 9: ga gdidaoera. Iujkg` ah i`ktrjt` ga trjejc` sa tarodkj, ah aophajg`r gaea pjljr hjs iasjktïjs gdraitjoakta jh trjejcjg`r ah odso` gïj ak qua hdqudgj ah i`ktrjt` ga trjejc`. K` njy phjz` jhluk`. Qkj vaz ah i`ktrjt` ga trjejc` tarodkj, sa pjljrêk t`g`s h`s i`kiapt`s jgaugjg`s jgaugjg`s jh trjejcjg`r, k` dop`rtj sd ah i`ktrjt` tarodkj p`r custj ijusj ` k`. Hj ejsa pjrj hdqudgjr as ah sjhjrd` ejsa pjrj hdqudgjr hjs iasjktïjs astê gafdkdg` ak ah jrtïiuh` 519 gah iùgdl` hje`rjh y jhhï sa gdstdkluak g`s ejsas gdstdktjs3 -

Yjhjrd` Yjh jrd` qua k` nj nj takdg` takdg` vjrd vjrdjid jidùk ùk ak ak h`s h`s óhtdo` óhtdo`s s 9 oasas oasas

-

Yjhjrd` Yjhjr d` qua qua nj takdg takdg` ` vjrdjid vjrdjidùk ùk ak ak h`s óhtdo óhtdo`s `s 9 oasa oasas s y sjhj sjhjrd` rd` vjrdje vjrdjeha ha

Ak ah prdoar ijs` hj ejsa sarê ah o`kt` gah sjhjrd` gah trjejcjg`r. Ak ah salukg` ijs` njy qua pr`oagdjr ah sjhjrd` ga h`s óhtdo`s :5 oasas ` h`s qua sajk sd ah tdaop` ga vdkiuhjidùk as as oak`r j hj fainj ga hj hdqudgjidùk hdqudgjidùk ga hjs iasjktïjs. Y`era hj ejsa pjrj hj hdqudgjidùk ga hjs iasjktïjs pr`fukgdia i`ksuhtjkg`3 i`ksuhtjkg`3 Yjhjrd` ejsa pjrj hdqudgjr hjs iasjktïjs. iasjktïjs. Tj sa tdaka hj ejsa y ah o`kt` ga hjs iasjktïjs, jsï qua as n`rj ga pr`iagar j hdqudgjrhjs pjrj h` iujh sa utdhdzj hj sdludakta f`rouhj3

Iasjktïj s

Yjhjrd` ejsa x gïjs ?

hje`rjg`s 96=

Ah sjhjrd` ejsa sa ouhtdphdij p`r h`s gïjs trjejcjg`s, y asa rasuhtjg` sa gdvdga aktra 96=, qua s`k h`s gïjs gah jú` hje`rjh. 7

 

 

Dktarasas s`era hjs Iasjktïjs.

As hj utdhdgjg s`era ah vjh`r ga hjs Iasjktïjs qua hjs aoprasjs gaeak pjljrha j h`s trjejcjg`ras gdraitjoakta p`r kùodkj. Ah dktaräs p`r hay i`rrasp`kga jh :5% jkujh y hj aoprasj gaea3   -

Hdqudg Hdqudgjr jr jh ttrje rjejcj jcjg`r g`r a ahh dkt dktarä aräs s jh 9: g ga a gdi gdidao daoera era g ga a ijg ijgj j jú jú`. `.

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]jljr jh tr trjejcj jejcjg`r g`r a ahh dkta dktaräs räs j oês tjrgj tjrgjrr ah 9: ga a akar` kar` sdlu sdludakta dakta.. Ga h` i`ktrjrd`, hj aoprasj gaearê pjljr ukj s`hj vaz ah g`eha ga h`s dktarasas ijusjg`s.

Dktarasas ga iasjktïjs

 

Iasjktïjs jiuouhjgjs x gïjs ?

trjejcjg`s x =.:5 96=

Vjijid`kas, takdakg` ak iuaktj qua astjs k` s`k pr`pdjoakta ukj prastjidùk.

Hjs vjijid`kas i`rrasp`kgak j :1 gïjs nêedhas ga gasijks` raoukarjg` p`r ijgj jú` hje`rjg`, ` pr`p`rid`kjh p`r frjiidùk ga jú` sd ah tdaop` hje`rjg` as dkfard`r j uk jú`. Hj fùrouhj pjrj hdqudgjr hjs vjijid`kas as hj sdludakta3

Yjhjrd` oaksujh eêsdi` x gïjs Vjijid`kas

?

trjejcjg`s ga Jl`st` gah 5=:7 y trjejcù njstj 5= ga Faerar` gah 5=:>. Yu sjhjrd` oaksujh arj ga $:.:==.===, oês ah juxdhd` ga trjksp`rta vdlakta. Hj trjejcjg`rj kaiasdtj sjear, ihjrjoakta3 6

 

• Iujkt` tdaop` t`tjh trjejc`. Hj pars`kj trjejc` :.569 gïjs.

• Ak rjzùk j hj tarodkjidùk gah i`ktrjt`, j qua prastjid`kas tdaka garain` y p`r quä0 Astj pars`kj tdaka garain` j t`gjs hjs prastjid`kas ga hay, takdakg` ak iuaktj qua hj tarodkjidùk gah i`ktrjt` k` fua p`r kdklukj ga hjs sdludaktas ijusjhas i`k hjs iujhas pdarga ast`s garain`s, ga jiuarg` i`k ah jrtïiuh` 51= gah I.Y.W.3 :. Ah trjejc trjejcjg`r jg`r par pargarê garê ah gara garain` in` ga jux juxdhd` dhd` ga iasj iasjktïjs ktïjs iu iujkg` jkg` ah i`k i`ktrjt` trjt` ga trjejc` tarodkj p`r jhlukj ga hjs sdludaktas ijusjs j) W`g` jit jit` ` gahdit gahditu`s` u`s` i`o i`oatdg` atdg` i` i`ktrj ktrj ah aoph aophajg` ajg`rr ` sus pjrdakt pjrdaktas as gaktr` ga gahh salukg` lrjg` ga i`ksjkludkdgjg y prdoar` ak jfdkdgjg, ` ah pars`kjh gdraitdv` ga hj aoprasj2 e) W`g` gjú gjú` ` ojtardj ojtardjhh lrjva ijusj ijusjg` g` dktaki dktakid`kj d`kjhoakta hoakta j h`s agdfdi agdfdid`s, d`s, `erjs `erjs,, ojqudkjrdj y ojtardjs prdojs, dkstruoakt`s y gaoês `ecat`s rahjid`kjg`s i`k ah trjejc`, i) Ah qua ah trje trjejcjg` jcjg`rr ravaha h` h`s s saira sairat`s t`s täi täikdi`s kdi`s ` i` i`oari oaridjhas djhas ` gä j i` i`k`iar  k`iar  jsukt`s ga ijrêitar rasarvjg`, i`k parcudid` lrjva pjrj hj aoprasj. 5. Ak ast` ast`s s ijs`s a ahh aopha aophajg`r jg`r p` p`grê grê jes jestakar takarsa sa ga afai afaitujr tujr ah pj pjl` l` i`rrasp`kgdakta njstj qua hj custdidj gaidgj.

• Kaiasdtj qua ha ahje`rak hj hdqudgjidùk ga sus prastjid`kas ak f`roj ihjrj, dkgdijkg`3 K`oera ga ijgj prastjidùk, pard`g` qua astêk ijkiahjkg` ga qua fainj j qua fainj2 sjhjrd` ejsa pjrj hj hdqudgjidùk, jphdijedhdgjg ga ijgj fùrouhj pjrj hdqudgjrhj, k` gjr t`tjhas sdk dkgdijr ah pr`iagdodakt` aophajg` <

 

 

F. Alras` F. Dklras`   G ïjs W`tjh

:.:==.===

Yue Wrjk rjksp

>>.5:: .5::

W`tjh Gïjs

]arï`g`3

Oas

Jú`

5=

5

5=:>

:>

>

5=:7

5

(5+:5)->

9

5+:

6x9=

9x96=

9

Gïjs Yjhjrd`

Gïj

:>=

:=>=

:569

]rdoj ga sarvdid`s Gah :½ ga akar` jh 5= ga faerar` ga 5=:> (1= gïjs) (Yjhjrd` Oaksujh + suetrjksp`rta) x # Gïjs trjejcjg`s

]rdoj ga

saoastra 96=

Yarvdid`s (:.:==.===+>>.5: :) x 1= ]rdoj ga Yarvdid`s

]arï`g`3 Iasjktïjs

?

:61.=54

96= Iasjktïjs Gah :½ ga akar` jh 5= ga faerar` ga 5=:> (1= gïjs) (Yjhjrd` Oaksujh + suetrjksp`rta) x # Gïjs trjejcjg`s 96=

(:.:==.===+>>.5: Iasjktïjs

]arï`g`3 Dktarasas

:) x 1= 96=

?

:61.=54

Dktarasas s`era Iasjktïjs Gah :½ ga akar` jh 5= ga faerar` ga 5=:> (1= gïjs) (Iasjktïjs) x # Gïjs trjejcjg`s x =,:5 96= >

 

/iasjktïjs Dktarasas

:61.=54 x 1= x

/iasjktïjs

=,:5 96=

?

5. ga jl`st` ga 5=:< jh 5= ga faerar` ga 5=:> (:>5 gïjs)

]arï`g`3 Vjijid`kas

Yjhjrd` Oaksujh Oaksujh x # Gïjs trjej trjejcjg`s cjg`s 5 ga jl`st` ga 5=:7 jh 9: ga gdidaoera ga 5=: