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The consultant asks how to calculate the salary exempt limit when extraordinary payments exist. The DGT states that the annual SMI should be divided by 14.5 to determine the monthly exempt limit based on payment type.
Cuestión planteada Si debe utilizar el SMI anual y dividirlo por 14,5 pagas que tiene el trabajador para calcular el límite de embargabilidad de cada paga. De esta forma:
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