by Isabel López y López · Centro de Estudios Financieros, S.L. · tapa blanda · ISBN 9788445422120
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«Práctica de salarios y cotizaciones» is the labor manual by Isabel López y López, published by Centro de Estudios Financieros in paperback (576 pages).
The manual explains how to prepare payrolls and contribution documents, adapted to the 2012 reforms. The theoretical part covers salary, company registration, affiliation, registrations and cancellations, accruals, deductions, contribution bases and IRPF withholding.
The 25 practical cases reflect real hiring situations, and the overall scenario reproduces a company with ten workers.
Reference work for students, workers and employers, and support for professionals who manage payrolls and social insurance.
