{"version":"1.0","provider_name":"RRHH Integral","provider_url":"https:\/\/rrhhintegral.com\/ca","author_name":"RRHH Integral","author_url":"https:\/\/rrhhintegral.com\/ca\/author\/elisabeth\/","title":"REGALS DE NADAL PER A LES PERSONES TREBALLADORES - RRHH Integral","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"VxelIVJSEc\"><a href=\"https:\/\/rrhhintegral.com\/ca\/regalos-de-navidad-para-las-personas-trabajadoras\/\">REGALS DE NADAL PER A LES PERSONES TREBALLADORES<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/rrhhintegral.com\/ca\/regalos-de-navidad-para-las-personas-trabajadoras\/embed\/#?secret=VxelIVJSEc\" width=\"600\" height=\"338\" title=\"&#8220;REGALS DE NADAL PER A LES PERSONES TREBALLADORES&#8221; &#8212; RRHH Integral\" data-secret=\"VxelIVJSEc\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/rrhhintegral.com\/wp-content\/uploads\/2019\/12\/Regalos.jpg","thumbnail_width":1280,"thumbnail_height":866,"description":"&nbsp; Consideraci\u00f3 de retribuci\u00f3 en esp\u00e8cie i repercussi\u00f3 en cotitzaci\u00f3 a la Seguretat Social. \u00a0 Quan s&#8217;aproximen les festes nadalenques, s\u00f3n moltes les empreses que volunt\u00e0riament, lliuren a les persones treballadores un regal nadalenc en forma de cistella o fins i tot un sopar nadalenc d&#8217;equip. Per\u00f2 no totes s\u00f3n conscients, que aquest regal t\u00e9 repercussions tant en Seguretat Social com en Hisenda, at\u00e8s que aquest regal t\u00e9 la consideraci\u00f3 amb car\u00e0cter general de retribuci\u00f3 en esp\u00e8cie. L&#8217;article 23.1 del Reglament General de Cotitzaci\u00f3 diu aix\u00ed: \u201cA l&#8217;efecte de la seva inclusi\u00f3 en la base de cotitzaci\u00f3, es considerar\u00e0 remuneraci\u00f3..."}