{"id":6903,"date":"2024-10-15T12:59:24","date_gmt":"2024-10-15T10:59:24","guid":{"rendered":"https:\/\/www.gbformacio.com\/cotitzacio-practiques-no-laborables\/"},"modified":"2024-11-18T14:53:41","modified_gmt":"2024-11-18T13:53:41","slug":"cotitzacio-practiques-no-laborables","status":"publish","type":"post","link":"https:\/\/www.gbformacio.com\/ca\/cotitzacio-practiques-no-laborables\/","title":{"rendered":"Cotitzaci\u00f3 pr\u00e0ctiques no laborables"},"content":{"rendered":"\n

La cotitzaci\u00f3 de les pr\u00e0ctiques no laborals, conegudes tamb\u00e9 per pr\u00e0ctiques en empresari remunerades, t\u00e9 canvis importants el 2024. En aquesta nota informativa, us informem els principals canvis que impliquen. <\/strong><\/p>\n\n

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Les pr\u00e0ctiques externes no remunerades es troben regulades al Reial decret 592\/2014, d’11 de juliol. En aquest text s’expressen, entre altres assumptes, l’objecte de les pr\u00e0ctiques, les entitats col\u00b7laboradores i els destinataris, els requisits, les tutories i els continguts dels convenis de cooperaci\u00f3 educativa. A m\u00e9s, aquesta regulaci\u00f3 pret\u00e9n promoure la incorporaci\u00f3 d’estudiants en pr\u00e0ctiques a l’\u00e0mbit de les administracions p\u00fabliques i al de les empreses privades, impulsant l’ocupabilitat dels futurs professionals, fomentant la seva capacitat d’emprenedoria, creativitat i innovaci\u00f3. <\/p>\n\n

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Aix\u00f2 no vol dir que la relaci\u00f3 dels estudiants en pr\u00e0ctiques no laborals amb l’empresa passi aser laboral ni que aquests siguin considerats treballadors per compte d’altri en els termes que defineix l’Estatut dels treballadors, sin\u00f3 que s’hi assimilaran a efectes de cotitzaci\u00f3.<\/p>\n\n

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A partir de l’1 de gener de 2024 van entrar en vigor algunes mesures que afecten la cotitzaci\u00f3 deles pr\u00e0ctiques no laborals, aix\u00ed com, en general i de forma global i \u00e0mpliament inclusiva, aqualsevol tipus de pr\u00e0ctiques, ja siguin remunerades o no. Es tracta de canvis introdu\u00efts a trav\u00e9sdel Reial decret llei 2\/2023, de 16 de mar\u00e7. <\/p>\n\n

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Caracter\u00edstiques principals de les pr\u00e0ctiques externes no remunerades<\/h3>\n\n
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Detallem les principals caracter\u00edstiques de les pr\u00e0ctiques externes no remunerades:<\/p>\n\n

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    \n
  • Tindran la durada que estableixi el pla d’estudis, segons el Certificat Professional a qu\u00e8 apliqui.<\/li>\n\n\n\n
  • Les persones que cursin aquestes pr\u00e0ctiques no percebran cap remuneraci\u00f3.<\/li>\n\n\n\n
  • Cal la direcci\u00f3 i la supervisi\u00f3 d’un tutor, aix\u00ed com el lliurament d’un certificat a la finalitzaci\u00f3 de les pr\u00e0ctiques realitzades, com ven\u00edem fent habitualment.<\/li>\n\n\n\n
  • Cal l’alta a la Seguretat Social, aix\u00ed com la cotitzaci\u00f3 dels participants per conting\u00e8ncies comunes i professionals, sense que hi hagi l’obligaci\u00f3 de cotitzar per la conting\u00e8ncia de desocupaci\u00f3, FP, FOGASA o pel Mecanisme d’Equitat Intergeneracional (MEI).<\/li>\n<\/ul>\n\n
    <\/div>\n\n

    Regles d’afiliaci\u00f3 i cotitzaci\u00f3 aplicables<\/h3>\n\n
    <\/div>\n\n

    En cas que l’empresa vulgui assumir aquest cost detallem les Regles d’afiliaci\u00f3 i de cotitzaci\u00f3aplicables:<\/p>\n\n

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      \n
    • Assignar un n\u00famero de Seguretat Social a la persona, si no en t\u00e9.<\/li>\n\n\n\n
    • Comunicar a la Tresoreria General de la Seguretat Social les altes i les baixes a la Seguretat Social corresponents a l’inici o finalitzaci\u00f3 de les pr\u00e0ctiques formatives no remunerades.<\/li>\n\n\n\n
    • Anotar els dies efectius de pr\u00e0ctiques a la Seguretat Social, amb car\u00e0cter mensual.<\/li>\n<\/ul>\n\n
      <\/div>\n\n

      L’import de les quotes de la Seguretat Social per al 2024 ve establert en el Reial decret llei 8\/2023, de 27 de desembre, consistent en una quota fixa empresarial per conting\u00e8ncies comunes de 2,54 euros i de 0,31 euros per conting\u00e8ncies professionals, per cada dia de pr\u00e0ctiques formatives, amb un l\u00edmit m\u00e0xim mensual que ser\u00e0 de 57,87 euros per conting\u00e8ncies comunes, i de 7,03 per conting\u00e8ncies professionals. L’ingr\u00e9s de les mateixes s’haur\u00e0 de fer de forma trimestral, mitjan\u00e7ant la sol\u00b7licitud de l’esborrany a la Seguretat Social. Qui assumeixi la condici\u00f3 d’empresari es podr\u00e0 aplicar una reducci\u00f3 del 95% a la quota per conting\u00e8ncies comunes. <\/p>\n\n

      <\/div>\n\n

      Hi ha el dret a la prestaci\u00f3 per accidents, naixement i cura del menor i risc durant l’embar\u00e0s i la lact\u00e0ncia. En cas d’accident, el pagament delegat ser\u00e0 abonat per part de qui assumeixi la condici\u00f3 d’empresari. En aquests casos, a m\u00e9s, cal presentar el fitxer CRA (conceptes retributius abonats) i l’ingr\u00e9s de les cotitzacions es realitzar\u00e0 mitjan\u00e7ant la presentaci\u00f3 del Fitxer de Bases a la Seguretat Social. <\/p>\n\n

      <\/div>\n\n

      Canvis en la cotitzaci\u00f3 de les pr\u00e0ctiques no laborals<\/h3>\n\n
      <\/div>\n\n

      Canvis a tenir en compte:<\/p>\n\n

      <\/div>\n\n
      Regles del conveni<\/td>Anterior al 01\/01\/2024<\/td>Apartir del 01\/01\/2024<\/td><\/tr>
      Cotitzaci\u00f3 practiques no remunerades<\/td>No<\/td>Si<\/td><\/tr>
      Comunicaci\u00f3 dies pr\u00e0ctiques a SS<\/td>No<\/td>Si<\/td><\/tr>
      Detall en conveni de qui cotitza les pr\u00e0ctiques de l’alumne<\/td>NO, per\u00f2 el responsable respecte a Accidents i planificaci\u00f3 era el centre de formaci\u00f3.<\/td>SI, s’haur\u00e0 de marcar si ho assumeix l’empresa on es fan o ho assumeix el centre de formaci\u00f3.<\/td><\/tr>
      Tutor de pr\u00e0ctiques<\/td>Empresa<\/td>Empresa<\/td><\/tr>
      Cost de tenir un alumne en pr\u00e0ctiques (Qui assumeixi la cotitzaci\u00f3)<\/td>0\u20ac<\/td>CCE: 2.54\u20ac x diaCPE: 0,31\u20ac x diaAmb un m\u00e0xim mensual de 57,87\u20acQuota fixa addicional: de 7,03 \u20acconting\u00e8ncies professionals alumne<\/td><\/tr>
      Forma de pagament de la cotitzaci\u00f3 (Qui assumeixi la cotitzaci\u00f3)<\/td>No existeix<\/td>Trimestral<\/td><\/tr>
      Comunicaci\u00f3 dies de pr\u00e0ctiquesefectius (Qui assumeixi la cotitzaci\u00f3)<\/td>No existeix<\/td>Mensual<\/td><\/tr><\/tbody><\/table><\/figure>\n\n
      <\/div>\n\n

      Des de GBFundaci\u00f3, quedem a la vostra disposici\u00f3 per a qualsevol aclariment sobre aquesta nota informativa.<\/p>\n\n

      <\/div>\n\n

      La nostra intenci\u00f3 \u00e9s poder continuar col\u00b7laborant amb totes les empreses del nostre sector, que estiguin disposades a acollir alumnes en pr\u00e0ctiques no laborals i no remunerats, amb l’objectiu de facilitar la relaci\u00f3 entre les parts impliques, (empresa, centre de formaci\u00f3, alumnes) , posant tots els mitjans necessaris perqu\u00e8 es duguin a terme d’una forma f\u00e0cil i satisfact\u00f2ria per a tots, amb la finalitat de contribuir a l’adquisici\u00f3 de compet\u00e8ncies i coneixement per part de l’alumne i la possibilitat de facilitar la incorporaci\u00f3 de nous talents, treballadors, a les empreses que ho necessiten.<\/p>\n\n

      <\/div>\n\n

      Cal esmentar que aquests alumnes, a m\u00e9s de la cobertura que a partir d’ara tindran perpart de la Seguretat Social, des del nostre centre de formaci\u00f3 els facilitem:<\/p>\n\n

      <\/div>\n\n
        \n
      • Roba de treball.<\/li>\n\n\n\n
      • Botes de seguretat.<\/li>\n\n\n\n
      • Asseguran\u00e7a d’accidents, amb cobertura d’itinere.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        La cotitzaci\u00f3 de les pr\u00e0ctiques no laborals, conegudes tamb\u00e9 per pr\u00e0ctiques en empresari remunerades, t\u00e9 canvis importants el 2024. En aquesta nota informativa, us informem els principals canvis que impliquen. […]<\/p>\n","protected":false},"author":1,"featured_media":3906,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[56],"tags":[],"class_list":["post-6903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat"],"acf":[],"yoast_head":"\nCotitzaci\u00f3 pr\u00e0ctiques no laborables - GB Fundaci\u00f3<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gbformacio.com\/ca\/cotitzacio-practiques-no-laborables\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotitzaci\u00f3 pr\u00e0ctiques no laborables - GB Fundaci\u00f3\" \/>\n<meta property=\"og:description\" content=\"La cotitzaci\u00f3 de les pr\u00e0ctiques no laborals, conegudes tamb\u00e9 per pr\u00e0ctiques en empresari remunerades, t\u00e9 canvis importants el 2024. En aquesta nota informativa, us informem els principals canvis que impliquen. 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En aquesta nota informativa, us informem els principals canvis que impliquen. 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