{"id":59833,"date":"2024-02-19T11:33:50","date_gmt":"2024-02-19T10:33:50","guid":{"rendered":"https:\/\/www.escura.com\/?p=59833"},"modified":"2024-04-18T12:03:08","modified_gmt":"2024-04-18T10:03:08","slug":"aprobado-el-plan-de-pensiones-sectorial-para-las-empresas-de-la-construccion","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/aprobado-el-plan-de-pensiones-sectorial-para-las-empresas-de-la-construccion\/","title":{"rendered":"Plan de pensiones en el sector de la construcci\u00f3n"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2000\" height=\"600\" alt=\"Aprobado el plan de pensiones sectorial para las empresas de la construcci\u00f3n\" title=\"circular: recursos humanos\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/11\/Diseno-sin-titulo-41.png\" class=\"img-responsive wp-image-40315\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/11\/Diseno-sin-titulo-41-200x60.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/11\/Diseno-sin-titulo-41-400x120.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/11\/Diseno-sin-titulo-41-600x180.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/11\/Diseno-sin-titulo-41-800x240.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/11\/Diseno-sin-titulo-41-1200x360.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/11\/Diseno-sin-titulo-41.png 2000w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 2000px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2024\/02\/21-24-APROBADO-EL-PLAN-DE-PENSIONES-SECTORIAL-PARA-LAS-EMPRESAS-DE-LA-CONSTRIUCCION-1.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:5px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>Aprobado el plan de pensiones sectorial para las empresas de la construcci\u00f3n<\/h1>\n<p><strong>Desde el 1 de febrero, las empresas del sector de la construcci\u00f3n estar\u00e1n obligadas a realizar aportaciones mensuales al plan de pensiones del sector para cubrir contingencias de jubilaci\u00f3n, incapacidad permanente y fallecimiento de trabajadores.<\/strong><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-padding-right:20px;--awb-padding-left:20px;--awb-bg-color:#eaeaea;--awb-bg-color-hover:#eaeaea;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><h3><strong>\u00cdndice<\/strong><\/h3>\n<\/div><div class=\"awb-toc-el awb-toc-el--1\" data-awb-toc-id=\"1\" data-awb-toc-options=\"{&quot;allowed_heading_tags&quot;:{&quot;h2&quot;:0},&quot;ignore_headings&quot;:&quot;&quot;,&quot;ignore_headings_words&quot;:&quot;Art\\u00edculos relacionados&quot;,&quot;enable_cache&quot;:&quot;yes&quot;,&quot;highlight_current_heading&quot;:&quot;no&quot;,&quot;hide_hidden_titles&quot;:&quot;yes&quot;,&quot;limit_container&quot;:&quot;all&quot;,&quot;select_custom_headings&quot;:&quot;&quot;,&quot;icon&quot;:&quot;fa-flag fas&quot;,&quot;counter_type&quot;:&quot;none&quot;}\"><div class=\"awb-toc-el__content\"><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-4\"><p>A partir del mes de febrero 2024, todas las empresas y personas aut\u00f3nomas con trabajadores asalariados del sector de la construcci\u00f3n, estar\u00e1n obligadas a abrir un plan de pensiones y realizar las aportaciones mensuales en nombre de su personal asalariado, tal y como regula el <strong>Convenio Colectivo General del Sector de la Construcci\u00f3n<\/strong> (VII CGSC), publicado en el BOE 23\/09\/2023. (Acuerdo de modificaci\u00f3n publicado en el BOE 08\/1\/2024).<\/p>\n<p>Las empresas estar\u00e1n obligadas a realizar aportaciones anuales a un plan de pensiones para sus trabajadores, independientemente de su tama\u00f1o o volumen de facturaci\u00f3n.<\/p>\n<p>\u00danicamente ser\u00e1 de car\u00e1cter voluntario la adhesi\u00f3n, en el caso de personas trabajadoras aut\u00f3nomas\u00a0que no den ocupaci\u00f3n a personas trabajadoras por cuenta ajena pero que su actividad econ\u00f3mica se enmarque dentro de los c\u00f3digos de actividad CNAE de la Construcci\u00f3n.<\/p>\n<p>Tambi\u00e9n estar\u00e1n exentas de adherirse al Plan de Pensiones, en el caso de trabajadores cuya retribuci\u00f3n bruta fija anual sea superior, en fecha 1 de febrero de 2024, a la remuneraci\u00f3n bruta anual establecida en las tablas del convenio colectivo provincial, incluyendo las contribuciones indicadas en el apartado 1 y sin poder tener en cuenta gratificaciones, pluses, horas extras o complementos de producci\u00f3n temporales.<\/p>\n<p>La Fundaci\u00f3n Laboral de la Construcci\u00f3n (FLC) gestionar\u00e1 el alta en el Plan de aquellas personas trabajadoras con las que tiene relaci\u00f3n laboral en vigor y que est\u00e9n adscritas al Convenio de la Construcci\u00f3n.<\/p>\n<p>El plan de pensiones estar\u00e1 gestionado por VidaCaixa. Para darse de alta, las empresas deber\u00e1n acceder al portal de VidaCaixa y registrarse como usuarios en el siguiente enlace: <a href=\"https:\/\/aportamas.vidacaixa.es\/inicio?emp=ee84a510f7e597cecf09a4207b166aa19f24c16c\"><u>Consultar<\/u><\/a><\/p>\n<p>La entidad tambi\u00e9n ha habilitado este email para resolver dudas y consultas: <a href=\"mailto:soporte.aportamas@vidacaixa.es\">soporte.aportamas@vidacaixa.es<\/a><\/p>\n<p>Puede acceder al folleto en el siguiente enlace: <a href=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/02\/240207-VidaCaixa.-Aporta-Plan-pensiones.pdf\"><u>Consultar<\/u><\/a><\/p>\n<p>Desde el 1 de febrero, las empresas contaran con un plazo de <strong>tres meses, es decir, hasta el 30 de abril para realizar las contribuciones correspondientes a los ejercicios 2022, 2023 y enero de 2024. <\/strong><\/p>\n<p>A partir de febrero 2024, las contribuciones tendr\u00e1n un car\u00e1cter mensual y se abonar\u00e1n a mes vencido.<\/p>\n<\/div><div class=\"fusion-text fusion-text-5\"><h2><strong><u>1. Cuant\u00edas<\/u><\/strong><\/h2>\n<p>En cuanto a los importes que se deber\u00e1n aportar, se establecen los siguientes importes:<\/p>\n<ul>\n<li>Para el a\u00f1o 2022, un 1% del importe de los conceptos salariales de las tablas de 2021 del convenio colectivo que resulte de aplicaci\u00f3n o parte proporcional en caso de prestaci\u00f3n de durante todo el a\u00f1o o a tiempo parcial.<\/li>\n<li>Para el a\u00f1o 2023, un 1% del importe de los conceptos salariales de las tablas de 2021 del convenio colectivo que resulte de aplicaci\u00f3n o parte proporcional en caso de prestaci\u00f3n de durante todo el a\u00f1o o a tiempo parcial.<\/li>\n<li>Para el a\u00f1o 2024, un 1% del importe de los conceptos salariales de las tablas de 2021 del convenio colectivo que resulte de aplicaci\u00f3n mas un 0,25% de los conceptos salariales de las tablas de 2023 o parte proporcional en caso de prestaci\u00f3n de durante todo el a\u00f1o o a tiempo parcial.<\/li>\n<li>Para el a\u00f1o 2025, se renegociar\u00e1n las contribuciones al plan de pensiones.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong><u>2. Finalizaci\u00f3n de las aportaciones:<\/u><\/strong><\/h2>\n<p>Ser\u00e1n causa de finalizar aportaciones al plan de pensiones de un trabajador cuando se cumpla una de las siguientes causas:<\/p>\n<ol>\n<li>Por la separaci\u00f3n de su Entidad Promotora del Plan de Pensiones.<\/li>\n<li>Por la decisi\u00f3n de la persona trabajadora aut\u00f3noma de causar baja como Part\u00edcipe.<\/li>\n<li>Por la extinci\u00f3n de la relaci\u00f3n laboral.<\/li>\n<li>Por la efectiva movilizaci\u00f3n de la totalidad de los Derechos Consolidados a otros Planes de Pensiones de empleo, en los t\u00e9rminos y con las excepciones que se determinen reglamentariamente, una vez producida la extinci\u00f3n de la relaci\u00f3n laboral con su Entidad promotora.<\/li>\n<li>Por adquirir la condici\u00f3n de Part\u00edcipe en Suspenso.<\/li>\n<li>Por adquirir la condici\u00f3n de Beneficiario, no derivada de otros Part\u00edcipes.<\/li>\n<li>Por haberse producido el hecho causante de alguna de las contingencias previstas en el presente Reglamento de Especificaciones.<\/li>\n<li>Por fallecimiento del part\u00edcipe.<\/li>\n<li>Por jubilaci\u00f3n.<\/li>\n<li>Por terminaci\u00f3n y liquidaci\u00f3n del Plan, procedi\u00e9ndose seg\u00fan se establece en los art\u00edculos 43 y 44 del presente Reglamento de Especificaciones.<\/li>\n<li>Por serle de aplicaci\u00f3n un convenio colectivo provincial que haya optado por adherirse a los instrumentos propios de previsi\u00f3n social de las Comunidades Aut\u00f3nomas con competencia exclusiva en materia de mutualidades no integradas en la Seguridad Social, o por haber efectuado dicha opci\u00f3n de adhesi\u00f3n su Entidad Promotora.<\/li>\n<\/ol>\n<h2><strong><u>3. Contingencias y prestaciones cubiertas<\/u><\/strong><\/h2>\n<p>El plan de pensiones cubrir\u00e1 las contingencias por Jubilaci\u00f3n, Incapacidad Permanente y Fallecimiento.<\/p>\n<p>El fondo se podr\u00e1 percibir tambi\u00e9n en caso de parados de larga duraci\u00f3n.<\/p>\n<p>Para que el beneficiario pueda percibir dichas prestaciones, deber\u00e1 realizar una solicitud por escrito a la Comisi\u00f3n de Control del Plan para su traslado a la Entidad Gestora se\u00f1alando la forma elegida para el cobro de la prestaci\u00f3n y presentando la correspondiente documentaci\u00f3n.<\/p>\n<p>Esta, a su vez, notificar\u00e1 por escrito al beneficiario el reconocimiento de su derecho a la prestaci\u00f3n,\u00a0dentro del plazo m\u00e1ximo de siete d\u00edas h\u00e1biles a contar desde la presentaci\u00f3n de toda la documentaci\u00f3n correspondiente<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong><u>4. Fiscalidad y bonificaciones<\/u><\/strong><\/h2>\n<p>La contribuci\u00f3n al plan de pensiones deber\u00e1 reflejarse en la n\u00f3mina de los trabajadores como salario en especie.<\/p>\n<p>La empresa podr\u00e1 deducir en la cuota \u00edntegra del\u00a0Impuesto de Sociedades\u00a0un 10% de las aportaciones empresariales obligatorias de las personas trabajadoras con retribuciones brutas anuales inferiores a 27.000\u20ac, en caso de ser mayores las retribuciones se aplicar\u00e1 el % proporcionalmente.<\/p>\n<p>La empresa tambi\u00e9n tendr\u00e1 una\u00a0reducci\u00f3n en la cuota empresarial a la Seguridad Social\u00a0por contingencias comunes de manera mensual a partir de la fecha de entrada en vigor y en 2023 por el importe de 128,85.-\u20ac\/mes.<\/p>\n<p>El l\u00edmite respecto a la reducci\u00f3n ser\u00e1 el correspondiente a multiplicar la cuota m\u00ednima diaria de cotizaci\u00f3n del grupo 8 del R\u00e9gimen General de la Seguridad Social por 13.<\/p>\n<p>Se deber\u00e1 informar a la Tesorer\u00eda General de la Seguridad Social sobre los empleados y los importes aportados de manera previa al c\u00e1lculo de las cotizaciones a abonar a Seguridad Social.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:5px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-6\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\">\n<div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\">\n<div class=\"fusion-text fusion-text-3\">\n<p>\u00a9 La presente informaci\u00f3n es propiedad de\u00a0<a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>,\u00a0<strong>abogados<\/strong>\u00a0y\u00a0<strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso 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