{"id":8021,"date":"2024-04-18T17:52:48","date_gmt":"2024-04-18T23:52:48","guid":{"rendered":"https:\/\/sistemaenkel.com.mx\/blog\/?p=8021"},"modified":"2026-04-09T13:48:13","modified_gmt":"2026-04-09T19:48:13","slug":"que-es-el-salario-base-de-cotizacion","status":"publish","type":"post","link":"https:\/\/sistemaenkel.com.mx\/blog\/que-es-el-salario-base-de-cotizacion\/","title":{"rendered":"\u00bfQu\u00e9 es el salario base de cotizaci\u00f3n?"},"content":{"rendered":"\n<p>\u00bfTienes trabajadores a tu cargo y te preguntas que es el salario base de cotizaci\u00f3n y c\u00f3mo se calcula? En el siguiente art\u00edculo te explicamos que es el salario base de cotizaci\u00f3n, como se calcula y para qu\u00e9 sirve. Adem\u00e1s, tambi\u00e9n te contamos cu\u00e1ntos tipos de SBC contempla la Ley del Seguro Social.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-es-el-salario-base-de-cotizacion\">\u00bfQu\u00e9 es el Salario Base de Cotizaci\u00f3n?<\/h2>\n\n\n\n<p>Seg\u00fan el art\u00edculo 27 de la<a href=\"https:\/\/www.diputados.gob.mx\/LeyesBiblio\/pdf\/LSS.pdf\"> Ley del Seguro Social<\/a>, es el salario diario que percibe el trabajador. Esta integrado por las prestaciones y gratificaciones recibidas. El SBC o salario base de cotizaci\u00f3n se utiliza b\u00e1sicamente para calcular las cuotas obrero patronales, que deber\u00e1 pagar un patr\u00f3n ante el IMSS.&nbsp; Tambi\u00e9n se utiliza para calcular el pago de subsidios, ayudas o pensiones.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-como-se-integra\">\u00bfC\u00f3mo se integra?<\/h2>\n\n\n\n<p>El Salario Base de Cotizaci\u00f3n est\u00e1 integrado por:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salario diario<\/li>\n\n\n\n<li>Gratificaciones<\/li>\n\n\n\n<li>Percepciones<\/li>\n\n\n\n<li>Alimentaci\u00f3n<\/li>\n\n\n\n<li>Primas<\/li>\n\n\n\n<li>Comisiones&nbsp;<\/li>\n\n\n\n<li>Prestaciones<\/li>\n\n\n\n<li>Cualquier otra cantidad o prestaci\u00f3n que se entregue al trabajador por su trabajo.<\/li>\n<\/ul>\n\n\n\n<p>Para calcular el Salario Base de Cotizaci\u00f3n es necesario, calcular el salario diario, el cual, se obtiene dividiendo el total del salario obtenido en una semana, quincena o mes entre el n\u00famero de d\u00edas correspondientes a dicho pago. En los casos en los cuales el trabajo se pague por unidad de tiempo, este no puede ser menor al salario m\u00ednimo.&nbsp; Sin embargo, la Ley del Seguro, establece que el tope salarial ser\u00e1 el equivalente a 25<a href=\"https:\/\/sistemaenkel.com.mx\/blog\/valor-de-la-uma-2024-conoce-los-montos-actualizados\/\"> UMAS vigentes <\/a>y como limite inferior el salario m\u00ednimo del lugar donde se lleve a cabo la actividad laboral.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-es-el-factor-de-integracion\">\u00bfQu\u00e9 es el factor de integraci\u00f3n?<\/h2>\n\n\n\n<p>El factor de integraci\u00f3n es el monto a trav\u00e9s del cuales calcula el importe de las prestaciones proporcionadas al trabajador, el cual sirve para determinar el salario base de cotizaci\u00f3n.&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"256\" data-src=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-1024x256.png\" alt=\"sbc \" class=\"wp-image-8029 lazyload\" data-srcset=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-1024x256.png 1024w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-300x75.png 300w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-768x192.png 768w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-1536x384.png 1536w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-150x38.png 150w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-600x150.png 600w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-696x174.png 696w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-1392x348.png 1392w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc-1068x267.png 1068w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/sbc.png 1584w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/256;\" \/><\/figure>\n\n\n\n<p>La proporci\u00f3n de aguinaldo la puedes obtener dividiendo los d\u00edas de aguinaldo entre los 365 d\u00edas del a\u00f1o. 15\/365 es igual a 0.0411<\/p>\n\n\n\n<p>Sin embargo, la proporci\u00f3n de la prima vacacional se determina multiplicando los d\u00edas de vacaciones correspondientes por el 25 % de la prima vacacional entre 365. Es importante recalcar que esta cantidad depende del porcentaje que ofrecen las empresas como prestaci\u00f3n de la prima vacacional, ya que en algunos casos las empresas ofrecen m\u00e1s del 25%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-prestaciones-estan-excluidas-del-salario-base-de-cotizacion\">\u00bfQu\u00e9 prestaciones est\u00e1n excluidas del Salario Base de Cotizaci\u00f3n?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Seg\u00fan la Ley del IMMS las siguientes prestaciones no forman parte del c\u00e1lculo del Salario base de cotizaci\u00f3n, entre ellas tenemos las siguientes:&nbsp;<\/li>\n\n\n\n<li>Herramientas otorgadas por el patr\u00f3n, ropa o similares<\/li>\n\n\n\n<li>Las aportaciones por ahorro&nbsp;<\/li>\n\n\n\n<li>Retribuciones de car\u00e1cter sindical&nbsp;<\/li>\n\n\n\n<li>Aportaciones adicionales que el patr\u00f3n dedica otorgar para el retiro, vejez o cesant\u00eda<\/li>\n\n\n\n<li>Cuotas que le corresponda pagar al patr\u00f3n por el Fondo Nacional de Vivienda as\u00f3 como el pago por utilidades.&nbsp;<\/li>\n\n\n\n<li>Alimentaci\u00f3n y habitaci\u00f3n pagada por el trabajador. Siempre y cuando este pague el equivalente a 20% del salario m\u00ednimo general diario.&nbsp;<\/li>\n\n\n\n<li>Despensas en dinero o en especie.<\/li>\n\n\n\n<li>Premiso por asistencia y puntualidad, siempre y cuando no rebasen el 10 % del salario base de cotizaci\u00f3n.&nbsp;<\/li>\n\n\n\n<li>Aportaciones con fines sociales&nbsp;<\/li>\n\n\n\n<li>Pago por tiempo extra&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-tipos-de-salario-base-de-cotizacion-nbsp\">Tipos de Salario Base de Cotizaci\u00f3n&nbsp;<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Salario Fijo. <\/strong>Este est\u00e1 integrado por el salario diario m\u00e1s las prestaciones que marca la ley.<\/li>\n\n\n\n<li><strong>Salario Variable.<\/strong> Este tipo de salario se obtiene cuando el trabajo reciba ingresos extras. Por ejemplo, comisiones por ventas. Este tipo de salario se determina sumando el total de los ingresos obtenidos dos meses antes y se dividen entre el salario pagado en ese periodo.<\/li>\n\n\n\n<li><strong>Salario Mixto. <\/strong>Este tipo de salario se integra por el salario fijo y variable. En este caso, para calcularlo solo se suma el salario fijo m\u00e1s un promedio de los ingresos variables.&nbsp;<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-te-gustaria-recuperar-el-control-de-la-gestion-de-recursos-humanos\">\u00bfTe gustar\u00eda recuperar el control de la Gesti\u00f3n de Recursos Humanos? <\/h2>\n\n\n\n<p>Gestiona el capital humano de tu negocio de forma eficiente. Simplifica los procesos administrativos con Sistema Enkel un <a href=\"https:\/\/sistemaenkel.com.mx\/contacto\">software de gesti\u00f3n de recursos humanos<\/a> simple y en la nube que te permitir\u00e1 ahorrar tiempo y recursos en la gesti\u00f3n de RH. <\/p>\n\n\n\n<p>\u00a1Agenda una demo y descubre como funciona!<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-link-color wp-element-button\" href=\"https:\/\/sistemaenkel.com.mx\/contacto\">Cont\u00e1ctanos <\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:36px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/sistemaenkel.com.mx\/recursos-humanos\"><img decoding=\"async\" width=\"1024\" height=\"256\" data-src=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-1024x256.png\" alt=\"\" class=\"wp-image-8070 lazyload\" data-srcset=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-1024x256.png 1024w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-300x75.png 300w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-768x192.png 768w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-1536x384.png 1536w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-150x38.png 150w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-600x150.png 600w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-696x174.png 696w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-1392x348.png 1392w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3-1068x267.png 1068w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/04\/salario-base-cotizacion-3.png 1584w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/256;\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>En el siguiente art\u00edculo te explicamos que es el salario base de cotizaci\u00f3n, para qu\u00e9 sirve y cu\u00e1ntos tipos de SBC contempla la Ley del Seguro Social.<\/p>\n","protected":false},"author":1,"featured_media":8051,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"rop_custom_images_group":[],"rop_custom_messages_group":[],"rop_publish_now":"initial","rop_publish_now_accounts":[],"rop_publish_now_history":[],"rop_publish_now_status":"pending","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-8021","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-administracion-de-pymes"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.0 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u00bfQu\u00e9 es el salario base de cotizaci\u00f3n? - Sistema Enkel<\/title>\n<meta name=\"description\" content=\"Aprende qu\u00e9 es el salario base de cotizaci\u00f3n, su importancia y c\u00f3mo se calcula. 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