Acceso usuarios
Francisco Ramón Lacomba Pérez
El presente análisis da cuenta de la evolución que se ha producido en el último lustro en orden al tratamiento de las primas de seguro y aportaciones a planes y fondos de pensiones, a cargo de la empresa y en beneficio de sus trabajadores. Hemos pasado de su indubitada consideración extrasalarial, tanto a efectos laborales como de Seguridad Social, pues eran entendidas como parte de la propia mejora voluntaria establecida, a que el Tribunal Supremo les atribuya naturaleza salarial, separándolas de la propia prestación o cobertura recibida por el trabajador, que sigue manteniendo su naturaleza no salarial. Los efectos de este cambio de criterio son muy relevantes y se producen en diferentes planos, que también son identificados en el presente artículo. Sin duda, el cambio afectará a la futura política retributiva de las empresas.
This analysis deals with the evolution of the last five years in the treatment of insurance premiums and contributions to pension schemes and funds, sponsored by the company for the benefit of its workers. Initially they were classified as an additional and voluntary benefit granted by the Company, which led to its unquestionable extra-salary consideration for both Employment and Social Security purposes. However, the Supreme Court has recently classified such insurance premiums and pension scheme contributions as salary. That is to say, they have been separated from the benefit received by the worker, which continues to maintain its non-salary nature. The effects of this change of criteria are very relevant and have consequences in different areas, which are also identified in this article. Undoubtedly, this change will affect future corporate remuneration policies.
