Generalmente, el hogar de los empleados y el lugar donde laboran no es el mismo. Esta realidad supone el desplazamiento de los trabajadores de un sitio a otro. Lo que, a su vez, significa un gasto en transporte. Pues bien, atendiendo esta particularidad, la ley colombiana dispone un pago en favor de quienes deben trasladarse.
A 2021, el auxilio de transporte equivale a ciento seis mil cuatrocientos cincuenta y cuatro pesos ($ 106.454).
¿Quiénes tienen derecho al auxilio de transporte?
Tienen derecho al auxilio de transporte los trabajadores que devenguen menos de dos salarios mínimos. Ahora bien, la determinación de un monto inferior al límite establecido, en algunas ocasiones, se hace difícil. Tal y como lo veremos más adelante.
Excepciones al auxilio de transporte
Cuando decimos excepciones, nos referimos a los trabajadores que, aun devengando menos de dos salarios mínimos, no reciben el auxilio de transporte. Para explicar este punto, es importante recordar el espíritu del pago. Éste es otorgado para subvencionar el gasto que los empleados efectúan por concepto de movilidad.
En consecuencia, en los eventos en los que los trabajadores no deban desplazarse para llegar a la empresa, no tienen derecho a recibir el auxilio de transporte. Ya que tampoco tienen que pagar por este servicio. Por ejemplo, quienes residan en el mismo lugar donde desarrollan sus tareas. Igualmente, en los casos en los que la compañía brinde directamente el servicio.
Auxilio de transporte cuando no se trabaja
Puede ocurrir que el trabajador no preste el servicio para el que fue contratado. Esta particularidad no necesariamente se da por negligencia del empleado. Una muestra de ello es el disfrute de las vacaciones. Igualmente, cuando está incapacitado. Además de estas circunstancias, también puede suceder que el trabajador no acuda a la empresa porque no quiso asistir. O porque estaba suspendido.
Por supuesto, en ninguno de los casos anteriores se está en la obligación de reconocer el auxilio de transporte. Por consiguiente, los días de falta deberán ser descontados de la suma total del auxilio.
Te puede interesar leer: Estabilidad laboral reforzada en Colombia
Descuentos en el auxilio de transporte
Ya vimos por qué, en ciertas circunstancias, se deben descontar algunos días del auxilio de transporte. Ahora, ¿cómo hacemos este descuento? Para hacerlo, dividimos entre treinta el monto total del auxilio. Así hallaremos el valor diario de este rubro. Luego, multiplicaremos este valor por los días que efectivamente asistió.
Con el objetivo de dar un ejemplo practico, supongamos que a un trabajador debemos descontarle tres días. Entonces, tomamos los ciento seis mil cuatrocientos cincuenta y cuatro pesos ($ 106.454) y los dividimos entre 30. Eso nos da un total de:
Tres mil quinientos cuarenta y ocho pesos ($ 3.548).
Esa cifra la multiplicamos por veintisiete. Pues, a los 30 días del mes [i] les restamos 3. Por tanto, en esa mensualidad el trabajador recibirá únicamente:
Noventa y cinco mil ochocientos ocho pesos ($ 95.808).
Comisiones en el cálculo del auxilio de transporte
Muchos trabajadores tienen sueldo básico y comisiones. Este tipo de remuneración genera dudas a la hora de calcular el auxilio de transporte. A modo de ejemplo, pensemos en un empleado que tenga un básico de un millón quinientos mil pesos ($ 1’500.000) y comisiones por un millón más ($ 1’000.000). En estas circunstancias, tenemos que el total de la remuneración es superior a dos salarios mínimos. Sin embargo, el sueldo básico no lo es.
Para responder e interrogante planteado, debemos entender las comisiones como retribución por las tareas contratadas. Es decir, estas son entregadas al trabajador por los servicios que le presta a la empresa.
Así las cosas, las comisiones hacen parte del salario. En consecuencia, en el ejemplo propuesto, la compañía no está en la obligación de reconocer el auxilio de transporte. Ya que, la remuneración del empleado excede los dos salarios mínimos.
Conclusión
El auxilio de transporte es reconocido cuando el empleado deba desplazarse a su lugar de trabajo. Luego, si no tiene que moverse para llegar a la empresa, tampoco tiene derecho a recibir este dinero.
[i] En derecho laboral todos los meses tienen 30 días.
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