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A query was made regarding how to calculate the non-seizable portion of a salary when an employee does not work a full month due to sick leave. The DGT ruled that the monthly SMI limit applies in its entirety to the total earnings for that month, without being pro-rated based on time worked.
Cuestión planteada Aclaración de como calcular la cantidad inembargable de salario cuando el empleado no haya trabajado un mes completo.
El límite de inembargabilidad del SMI mensual establecido en el artículo 607 de la LEC se aplica de forma íntegra a todas las percepciones mensuales del trabajador. No existe distingo o proporción en su aplicación cuando las cantidades no se han percibido por el mes íntegro debido a una baja. El objetivo es garantizar que las necesidades básicas del trabajador y su familia queden cubiertas.
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