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</p>
<div align="center"><span style="color: #e67e23; font-size: 36pt;"><strong><em>CCOO</em></strong><strong><em> Informa </em></strong><strong><em>CCOO</em></strong><strong><em> Informa </em></strong><strong><em>CCOO</em></strong><strong><em> Informa</em></strong></span></div>
<p class="MsoNormal">Estimados compañeros y compañeras:</p>
<p class="MsoNormal" style="text-align:justify">En la nómina del mes
de mayo se ha
abonado el incremento retributivo del 0,5% correspondiente al año
2023 y 2024. Estas
cantidades se incorporarán al certificado que se emita para el
ejercicio 2024,
que estará disponible en 2025 para la presentación de la renta.
Por tanto,
estos atrasos <b>no deberán</b> de incluirse en la renta del año
2023,
solamente los abonados en la nómina de abril en concepto de fondos
adicionales.</p>
<p class="MsoNormal" style="text-align:justify">A continuación os
recordamos la información que envío el Vicegerente de Recursos
Humanos respecto a ello: <br>
</p>
<p class="MsoNormal">Buenos días.</p>
<p class="MsoNormal">Como continuación a la información remitida los
días 25 y 29
de marzo de 2024 en relación con el abono de los fondos
adicionales y el
incremento retributivo del 0,5% en la próxima nómina, y con objeto
de aportar
una mayor claridad de cara a la declaración de la renta de 2023,
se ha
determinado proceder al abono de estos dos conceptos en nóminas de
meses
distintos para evitar posibles confusiones y facilitar la
confección de la
autoliquidación.</p>
<p class="MsoNormal">Así, en la nómina de abril 2024 se abona,
exclusivamente, la
cantidad correspondiente a los fondos adicionales.<span
style="mso-spacerun:yes"> </span>Esta nómina de atrasos, en la
que aparecerá
el concepto "Fondos adicionales", estará disponible el último día
hábil del mes (30 de abril) en e-Gestión del empleado y mostrará
el importe
devengado y la retención de IRPF.</p>
<p class="MsoNormal">Por tanto, y dado que la campaña de Renta 2023
comenzó el 3
de abril de 2024, si se realizó la presentación de la declaración
antes de la
percepción en nómina de los fondos adicionales citados, requerirá
de la
presentación de una autoliquidación complementaria de IRPF.</p>
<p class="MsoNormal">Por el contrario, si la presentación de la
declaración del
IRPF se realiza después de la percepción en nómina de los fondos
adicionales,
simplemente deberán sumarse al total de retribuciones percibidas
como
rendimientos del trabajo en 2023, sin necesidad de realizar una
autoliquidación
complementaria.</p>
<p class="MsoNormal">Lo que se informa para general conocimiento.</p>
<p class="MsoNormal">Recibe un cordial saludo.</p>
<p class="MsoNormal">P.D.:<span style="mso-spacerun:yes"> </span>El
abono del
incremento retributivo del 0,5% se realizará en la nómina de mayo
2024, ya como
rendimientos del ejercicio 2024 y se incorporarán al certificado
correspondiente al ejercicio 2024 (disponible en 2025).</p>
<p><b><br>
</b></p>
<p><b>Si necesitas nuestra ayuda para realizar cualquier trámite o
ampliar esta información, no dudes en contactar con nosotros en
<a class="moz-txt-link-abbreviated moz-txt-link-freetext"
href="mailto:ccoo@unizar.es">ccoo@unizar.es</a> o llamando al
639087947.<br>
</b></p>
<p><b>SEGUIMOS EN LA LUCHA, TU APOYO ES NUESTRA FUERZA.</b></p>
<p class="MsoNormal"><span
style="font-size:
12.0pt;line-height:107%;font-family:"Times New Roman",serif;mso-fareast-font-family:
"Times New Roman";mso-font-kerning:0pt;mso-ligatures:none;mso-fareast-language:
ES"></span></p>
<div class="moz-signature">-- <br>
<img src="cid:part1.hjsHRU4D.gjQUlYZ3@unizar.es">
<p><b><font color="red">SECCIÓN SINDICAL</font></b></p>
<b><font color="red">UNIVERSIDAD DE ZARAGOZA</font></b>
<p><a href="https://aragon.fe.ccoo.es/">Web FE CCOO Aragón</a></p>
<p><a href="https://es-es.facebook.com/comisionesobrerasaragon">Facebook
Fed. Enseñanza CCOO Aragón</a></p>
<p><a href="https://twitter.com/feccooaragon">Twitter Fed.
Enseñanza CCOO Aragón</a></p>
<p><a href="https://www.instagram.com/feccooaragon/">Instagram
Fed. Enseñanza CCOO Aragón</a></p>
</div>
</body>
</html>