{"id":10472,"date":"2020-02-10T17:17:41","date_gmt":"2020-02-10T16:17:41","guid":{"rendered":"https:\/\/aurenweb-stg.servidortemporal.net\/co\/blog\/seguridad-social-de-los-contratistas\/"},"modified":"2020-02-10T17:17:41","modified_gmt":"2020-02-10T16:17:41","slug":"seguridad-social-de-los-contratistas","status":"publish","type":"blog","link":"https:\/\/aurenweb-stg.servidortemporal.net\/co\/blog\/seguridad-social-de-los-contratistas\/","title":{"rendered":"Seguridad social de los contratistas"},"content":{"rendered":"<p>Para la procedencia de la deducci\u00f3n en el impuesto sobre la renta, de los pagos realizados a los contratistas independientes por concepto de prestaci\u00f3n de servicios, el contratante debe verificar que los aportes al Sistema General de Seguridad Social est\u00e9n realizados sobre una base m\u00ednima del 40% del valor mensualizado del contrato, sin que dicha base sea inferior a 1 SMMLV.<\/p>\n<div class=\"wp-block-media-text alignwide\">\n<figure class=\"wp-block-media-text__media\"><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"640\" src=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/02\/Contratista-1024x640.jpg\" alt=\"Seguridad social\" class=\"wp-image-8566\" srcset=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/02\/Contratista-1024x640.jpg 1024w, https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/02\/Contratista-300x188.jpg 300w, https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/02\/Contratista-768x480.jpg 768w, https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/02\/Contratista-1536x960.jpg 1536w, https:\/\/auren.com\/co\/wp-content\/uploads\/2020\/02\/Contratista-2048x1280.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<div class=\"wp-block-media-text__content\">\n<p>Esta obligaci\u00f3n no aplica cuando la totalidad de los pagos mensuales sea inferior a 1 SMMLV. <\/p>\n<\/div>\n<\/div>\n<hr class=\"wp-block-separator has-text-color has-background has-vivid-red-background-color has-vivid-red-color\"\/>\n<p>Para cualquier duda e inquietud referente a esta informaci\u00f3n comun\u00edquese al correo <\/p>\n<p><em>aurencolombia@bog.auren.com <\/em><\/p>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Para la procedencia de la deducci\u00f3n en el impuesto sobre la renta, de los pagos realizados a los contratistas independientes por concepto de prestaci\u00f3n de servicios, el contratante debe verificar [&hellip;]<\/p>\n","protected":false},"featured_media":10473,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10472","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/aurenweb-stg.servidortemporal.net\/co\/wp-json\/wp\/v2\/blog\/10472","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aurenweb-stg.servidortemporal.net\/co\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/aurenweb-stg.servidortemporal.net\/co\/wp-json\/wp\/v2\/types\/blog"}],"version-history":[{"count":0,"href":"https:\/\/aurenweb-stg.servidortemporal.net\/co\/wp-json\/wp\/v2\/blog\/10472\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aurenweb-stg.servidortemporal.net\/co\/wp-json\/wp\/v2\/media\/10473"}],"wp:attachment":[{"href":"https:\/\/aurenweb-stg.servidortemporal.net\/co\/wp-json\/wp\/v2\/media?parent=10472"}],"wp:term":[{"taxonomy":"blog-category","embeddable":true,"href":"https:\/\/aurenweb-stg.servidortemporal.net\/co\/wp-json\/wp\/v2\/blog-category?post=10472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}