CALCULO PRESTACIONES LABORALES

How to Determine Labor Benefits and Liquidation

Introduction to Labor Benefits

• The presentation introduces the topic of labor benefits or liquidation, focusing on the termination of employment contracts as outlined in the course "Derecho Laboral 1".

• The discussion will include simulated cases to help participants understand how to calculate these benefits.

Case Study: Juan Pérez

• A case study is presented involving Juan Pérez, who worked at AK-47 from May 30, 2005, until he was dismissed on May 30, 2012.

• His monthly salary was set at 10,000 pesos. The calculation will cover pre-notice, severance pay, vacation pay, Christmas bonus, and profit-sharing.

Calculating Daily Salary

• To determine daily salary for calculations:

• Monthly salary divided by 23.83 for monthly payments.

• Divided by 11.91 for bi-weekly payments.

• Divided by 5.5 for weekly payments.

Employment Duration and Key Elements

• Juan's employment duration is calculated as 7 years, which influences various benefit calculations.

• Five key elements are identified for calculating labor benefits:

• Pre-notice

• Severance pay

• Vacation pay

• Christmas bonus

• Profit-sharing

Detailed Benefit Calculations

Pre-notice Calculation

• With a daily wage of 420 pesos, Juan is entitled to 28 days of pre-notice (based on Article 76).

Severance Pay Calculation

• According to Article 80:

• After three months: 6 days

• After six months: 13 days

• After one year: 21 days per year

• For seven years: Juan earns 23 days, totaling approximately 1610 pesos (23 x daily wage).

Vacation Pay Calculation

• Based on Article 177:

• After one year: entitled to 14 days

• After five years: entitled to 18 days

• For this case: Juan receives vacation pay calculated as 18 times daily wage.

Christmas Bonus Calculation

• As per Article 219:

• Total annual earnings divided by twelve gives the Christmas bonus.

• For this case with five months worked in that year, it’s calculated as 10,000 times 5/12.

Profit-Sharing Calculation

• Under Article 223:

• One year or more qualifies for a share equivalent to 45 days' salary; three years or more qualifies for 60 days.

• Since Juan has seven years of service, he qualifies for profit-sharing based on 60 times daily wage.

Conclusion of Calculations