{"id":31785,"date":"2022-03-12T03:00:31","date_gmt":"2022-03-12T08:00:31","guid":{"rendered":"https:\/\/acl.com.ec\/?p=31785"},"modified":"2022-03-06T16:37:44","modified_gmt":"2022-03-06T21:37:44","slug":"exenciones-de-la-materia-gravada-para-aportacion-al-instituto-ecuatoriano-de-seguridad-social","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/exenciones-de-la-materia-gravada-para-aportacion-al-instituto-ecuatoriano-de-seguridad-social\/","title":{"rendered":"Exenciones de la materia gravada para aportaci\u00f3n al Instituto Ecuatoriano de Seguridad Social"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31785\" class=\"elementor elementor-31785\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-medium\">Exenciones de la materia gravada para aportaci\u00f3n al Instituto Ecuatoriano de Seguridad Social<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c94526 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c94526\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b56793\" data-id=\"3b56793\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88a88be elementor-widget elementor-widget-text-editor\" data-id=\"88a88be\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Seg\u00fan la ley de seguridad social en su cap\u00edtulo dos \u201cDe los asegurados obligados\u201d en su art\u00edculo 14 menciona lo siguiente:<\/span><\/p><p><b>EXENCIONES<\/b><span style=\"font-weight: 400;\">.- No constituyen materia gravada y no se incluir\u00e1n en el establecimiento de la base presuntiva de aportaci\u00f3n (BPA):<\/span><\/p><p><span style=\"font-weight: 400;\">1)<\/span> <span style=\"font-weight: 400;\">Los gastos de alimentaci\u00f3n de los trabajadores, ni en dinero ni en especie, cubiertos por el empleador;<\/span><\/p><p><span style=\"font-weight: 400;\">2)<\/span> <span style=\"font-weight: 400;\">El pago total o parcial, debidamente documentado, de los gastos de atenci\u00f3n m\u00e9dica u odontol\u00f3gica, asistencial o preventiva, integral o complementaria, cubiertos por el empleador y otorgados al trabajador o a su c\u00f3nyuge o a su conviviente con derecho o a sus hijos menores de dieciocho (18) a\u00f1os o a sus hijos de cualquier edad incapacitados para el trabajo;<\/span><\/p><p><span style=\"font-weight: 400;\">3)<\/span> <span style=\"font-weight: 400;\">Las primas de los seguros de vida y de accidentes personales del trabajador, no cubiertos por el Seguro General Obligatorio, pagadas por el trabajador o su empleador;<\/span><\/p><p><span style=\"font-weight: 400;\">4)<\/span> <span style=\"font-weight: 400;\">La provisi\u00f3n de ropas de trabajo y de herramientas necesarias para la tarea asignada al trabajador;<\/span><\/p><p><span style=\"font-weight: 400;\">5)<\/span> <span style=\"font-weight: 400;\">El beneficio que representen los servicios de orden social con car\u00e1cter habitual en la industria o servicio y que, a criterio del IESS, no constituyan privilegio; y,<\/span><\/p><p><span style=\"font-weight: 400;\">6)<\/span> <span style=\"font-weight: 400;\">La participaci\u00f3n del trabajador en las utilidades de la empresa.<\/span><\/p><p><span style=\"font-weight: 400;\">La Compensaci\u00f3n econ\u00f3mica para el salario digno. La suma de las exenciones comprendidas en los numerales 1 al 5 de este art\u00edculo no podr\u00e1 superar en ning\u00fan caso una cuant\u00eda equivalente al veinte por ciento (20%) de la retribuci\u00f3n monetaria del trabajador por conceptos que constituyan materia gravada.<\/span><\/p><p><strong>Fuente: Instituto Ecuatoriano de Seguridad Social<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6aa6f3a\" 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constituyen materia gravada y no se incluir\u00e1n en el establecimiento de la base presuntiva de aportaci\u00f3n (BPA): 1) Los [&hellip;]<\/p>","protected":false},"author":3,"featured_media":31787,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","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":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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