With an increase of 12 percent Minimum salary up to 1,300,000 pesos per monthThe payment of domestic workers, who are part of more than 2 million 500 thousand workers in the country and directly benefited from this increase, was affected. salary and transportation assistance.
in a situation domestic worker When you work full-time, part-time or casual, you must be paid at least the minimum wage, corresponding rate based on time worked.
There is a difference whether it is an internal or external employee, because if it is not internal, transportation assistance must be paid. It is set at 162,000 pesos for 2024, which equates to a total of 1,462,000 pesos per month.
In addition to this, one’s health, retirement, occupational risks and dependency on family compensation fund and of course payment of social benefits It consists of severance pay, severance pay interest, service premiums and leaves.
(See: Severance pay 2024: When is interest paid and how is it calculated? Take note).
In case of payment by day, Article 173 of the Labor Code provides that the amount corresponding to the value of the day plus the prorated Sunday rest must be paid.
It is understood that in terms of labor, the month has 30 days and the value of 1,300,000 of the minimum wage is divided into days. This costs 43,333 pesos for each working day.
In addition to the working day, prorated Sunday rest must be paid, corresponding to one-sixth of the day’s value, i.e. 7,222 pesos.
If you want to pay transportation assistance on a daily basis, you have to pay 5,400 pesos for this concept by dividing 162,000 pesos of assistance by 30.
Therefore, for each working day, the amount of 59,956 must be paid, which is calculated by multiplying by the number of days the employee works in a week, fortnight or month, depending on the period, by adding the Sunday wage and transportation allowance. In addition to the agreed payment, you can also make a day worked paid.
For the social security payment consisting of health, retirement and occupational risks, the employer must pay 8.5 percent, and the employee must pay 4 percent for health; that is, 110,500 pesos for the employer and 52,000 pesos for the employee.
In terms of pension, the employer pays 12 percent and the employee 4 percent, that is, 156,000 pesos and 52,000 pesos, respectively.
(You may be interested in: Minimum salary 2024: how much is the health and pension contribution in payroll?).
For occupational risks, the employer pays 0.525 percent, or 6,786 pesos.
In total, for these concepts, the employer pays 273,286 pesos and the employee pays 104,000 pesos.
The employer must enroll the employee in a compensation fund at the rate of 4 percent of his monthly salary.
The monthly cost of having one employee in 2024 is 2,031,000 pesosBecause of the salary with transportation assistance, which is 1 million 462 thousand pesos, 296 thousand pesos need to be added for social benefits and 273 thousand pesos for social security.
Source: Exame
