Accounting i

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"The Book of compensation" is one of the books, where all amounts are recorded that make compensation payments to workers of the company including Social Security recipients and legal deductions, tax, agreed.
"Writing of pay" the salaries are made up of 3 types of calculations, taxable, nontaxable, discounts
TAXABLE ..- 'basic salary, overtime, bonuses, gratuities, commissions, etc. "They are called this tax because total amount is estimated discount rates and pension laws. SALARY BASE: the fixed cash amount paid for equal periods. By law, these periods are 30 days, regardless if the month brings 28 or 31 daysOVERTIME: "It is the amount to be calculated considering the extraordinary journeys made by the worker for a month" in chile the law stipulates that a worker can not exceed two hours per day, that day may be done only by mutual agreement with the employee "to other law provides that the minimum charge that an employer must pay overtime is 50% GRATUITIES: It is an amount the company pays the worker in addition to their basic salary in our country existen2 types of gratification (gratification agreed: it is the employer who agrees with the employee in a collective agreement) (legal gratification: in the labor code provides for two types of legal gratification, the first is calculated as 30% of the profits earned by the company to year and is generally paid in two parts:Annual bonus, the calculation of registration data and company balance sheets. GRATIFICATION MONTHLY LEGAL: Your calculation is obtained by applying 25% of basic salary with a cap of 4.75 IMM year COMMISSIONS: An amount the company pays to the sellers by way of sales values achieved in the month. This is calculated on the net value of production, ie, to others without VAT BONUS: All bonuses are companies pay compensation in an equitable and proportional to the salary of workers, usually goes in the amount of total company production to pay bonds, the most typical of these is the production bonus and the type of company is paid by other bonds (bond area, and family assistance)

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