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Cómo cotizan los bonus

cómo-cotizan-los-bonus

En ocasiones, las empresas incentivan a sus directivos ofreciéndoles unos bonus por conseguir unos objetivos. En este artículo te explicamos qué son y cómo cotizan los bonus, así como la manera de tributar por ellos.

Índice del artículo

  1. ¿Qué son exactamente los bonus?
  2. ¿Cómo cotizan los bonus?
  3. ¿De qué forma tributan los bonus?

1. ¿Qué son exactamente los bonus?

Los bonus son prácticas retributivas, relacionadas con la situación y los resultados del negocio, y supeditados a conseguir una productividad, unos beneficios o determinados objetivos previamente establecidos. Es decir, consisten en una partida salarial complementaria relacionada con la satisfacción del empresario con el trabajo del directivo.

El objetivo de los bonus no es otro que recompensar el esfuerzo de este trabajador, que tiene una dedicación o un rendimiento superior al normal exigible, y también el logro de unos resultados. Es el empresario quien decide si crear estos bonus, que se pueden originar también por un acuerdo entre las partes.

Los bonus, que son creados por el empresario si así lo desea, recompensan a los directivos por un esfuerzo o rendimiento extraordinario.

Con respecto a la fijación de estos incentivos, la empresa no tendrá que hacer consulta alguna a los representantes de los trabajadores ni tampoco que negociar con ellos. Tampoco tiene que justificar el método de evaluación que va a seguir, ya que este es un aspecto que entra dentro de las facultades del empresario.

Características de los bonus

  • Los bonus pueden ser temporales o indefinidos, siendo también este tema voluntad del empresario. No obstante, su discrecionalidad en este aspecto no es absoluta, ya que una vez se establecen los objetivos que debe cumplir el directivo, se crea una expectativa de derecho. Es decir, que si este consigue los objetivos, tiene derecho a cobrar los bonus.
  • Se trata de una retribución de gracia, ya que surge por una voluntad unilateral del empresario. Sin embargo, una vez que este exterioriza dicha voluntad, se fijan las condiciones de devengo y estas son aceptadas por los trabajadores, pasan a formar parte de la relación laboral y adquieren la condición de complemento salarial.
  • A consecuencia de todo lo anterior, las empresas no tienen la obligación de establecer los bonus, sino que se trata de una decisión empresarial que irá en función de los criterios establecidos para su consecución. Es por ello que si el trabajador no consigue los objetivos, no tendrá derecho a cobrar nada. Sin embargo, excepcionalmente los Tribunales se han pronunciado a favor de la consolidación de los bonus en casos en los que los trabajadores debían cobrarlos automáticamente, aun sin haber cumplido los objetivos acordados.

2. ¿Cómo cotizan los bonus?

La cotización de aquellos bonus anuales que sean abonados en el ejercicio siguiente al de su devengo deben prorratearse entre los doce meses del año, ya que son percepciones de vencimiento superior al mensual. Esta cotización debe realizarse en el año de su devengo, por lo cual, al momento de su percepción, deben realizarse las liquidaciones complementarias de las cuotas del ejercicio en que se devengaron estos bonus.

Dicho de otra manera: como se trata de una percepción con vencimiento superior al mes, a efectos de cotización, no tiene que cotizar en el mes en que es abonado, sino que se debe prorratear a lo largo de todo el período de devengo.

Por ejemplo, en el caso de un bonus anual que implique conseguir un cierto volumen de negocios en un determinado ejercicio, y que se abone a principios del siguiente, la cotización del bonus debe prorratearse en los doce meses del año anterior al su abono, que es el período en que se ha devengado.

3. ¿De qué forma tributan los bonus?

Todas las retribuciones atípicas que reciben los trabajadores, entre ellas los bonus, tributan al IRPF en concepto de salario adicional. Sin embargo, existe una serie de aspectos que se deben tener en cuenta.

  • A la hora de calcular el tipo de retención anual sobre retribuciones salariales, los empleadores tienen que considerar que los empleados recibirán como mínimo el  mismo variable percibido en el ejercicio anterior. Ello salvo que existen circunstancias que permitan acreditar un informe inferior de forma objetiva.
  • En caso de que el variable percibido se haya generado en un período superior a dos años, y no sea un tipo de retribución periódica o recurrente, podría aplicarse una reducción del 40%. Pero a efectos de retenciones, el empleador debe retener sobre el 100% de la retribución, si bien para calcular el tipo de retención, tiene que tener en cuenta aquella reducción.
  • Puede ocurrir también que la retribución variable sea satisfecha en forma de acciones de la compañía o de otras compañías del grupo. Pues bien, esta retribución en especie podrá estar exenta de retención y tributación hasta 12.000 euro. Para ello:
    • Debe tratarse de una política retributiva general de la empresa.
    • Los perceptores, en conjunto con sus cónyuges o familiares hasta el segundo grado, no deben poseer más del 5% de la compañía.
    • Estos deben comprometerse a mantener las acciones en su patrimonio al menos durante tres años desde el momento de la entrega.
  • La retribución a la que hace referencia el punto anterior podría disfrutar también de la reducción del 40% antes mencionada.

Más información

¿Quieres saber cómo cotizan otras partidas laborales? Descúbrelo en los siguientes artículos:

Cómo cotizan las dietas

Cómo cotizan las horas extras

 

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Virtue, they say, lies in the middle, but who among us can truly say where the middle is? Is it a fixed point, or does it shift with time, perception, and context? Perhaps the middle is not a place but a way of moving, a constant balancing act between excess and deficiency. Maybe to be virtuous is not to reach the middle but to dance around it with grace.

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