Base Calculation for Part-Time Employees

The calculation of the Social Security base for part-time employees (regardless of whether they are regular or irregular part-time) differs from full-time employees. The reporting of contributions for these employees is done in hours.

When performing normalization, the system calculates the minimum base by multiplying the statutory minimum hourly rate by the actual number of hours worked. The maximum base for part-time employees is the same as the maximum base for full-time employees.

When calculating the part-time employee's professional contingencies, the system calculates the lower ceiling by multiplying the statutory minimum hourly rate by the number of hours worked. The upper ceiling for part-time employees is the same as the upper ceiling for full-time employees.

The system calculates hours differently for regular and irregular part-time employees. For regular part-time employees, the system multiplies the value of the variable CLI VR RED JORNADA by the number of scheduled working days, which the system extracts from the employees' assigned work schedules. For irregular part-time employees without an overridden value for CLI VR RED JORNADA, the system uses the employee's assigned work schedule to count the exact number of worked hours.