This is based on article 26.5 of the Workers' Statute, which clarifies that to determine whether the salary is actually higher than the reference minimum , it must be assessed as a whole and on an annual basis.
"Compensation and absorption will operate when the wages actually paid, as a whole and on an annual basis, are more favorable for the workers than those established in the normative or conventional order of reference." Article 26.5 of the ET
Salary and bonuses
In this area, two types of remuneration new zealand girls whatsapp number come into play, which are important to differentiate: that which is awarded directly based on work (including periods that are counted as work even if they were not effective) and that which is added to said salary in the form of bonuses, seniority or as payment for the performance of overtime.
What concepts can be used for absorption and compensation? As stated in the ET article cited above, the amounts actually paid will be taken into account, so it would be calculated based on the total salary. Another thing is to know which payroll concepts are considered salary or salary supplement.
Homogenizing bonuses and base salary is not something that can be done lightly, given the existence of very varied legal manifestations, depending on the type of bonus we are talking about.
In the case of seniority, some rulings consider that it is more closely linked to the base salary itself than to a variable based on the volume or quality of work, which is why it has been considered appropriate to use it in the annual calculation that would allow salary absorption (they are considered to be a homogeneous concept).
In other words, it is important to take into account that there is a requirement for homogeneity when analysing salary and benefits, since the remunerations analysed must be comparable, although the parties may agree to compensate for the increase in SMI or salary agreed by agreement, using heterogeneous concepts.
If we are dealing with a variable that is not charged equally by all employees or that is subject to results, it would not be possible to use it for compensation purposes.
Some examples
The controversy that may arise when compensating or absorbing salaries lies in determining whether the salary concepts that a worker receives are homogeneous or heterogeneous . Looking at some sentences, we obtain these clues: