El apportionment It consists of dividing an amount of money or goods to distribute it proportionally between individuals or months. With prorated payments, something similar would happen, but in this case due to the extraordinary payments of the individuals of a company.
A prorated pay refers to when an individual in a company receives the extraordinary pay (which is usually in the months of July and November) in an equitable manner throughout the months of the year. That is why the worker has 12 payments, instead of the corresponding 14 if there were no prorated payments.
Said prorated payment will be an equitable calculation of the extraordinary payment that the user receives. This extra pay is calculated according to the base salaryof the worker, this being a pay greater than 30 days of work.
How is income treated as a wage Furthermore, whether there is a proration or not, the company and the worker must contribute to social security. In addition, the corresponding part of the salary plus that of the extraordinary pay due to the apportionment must be reflected in each month's payroll.
If our company is not large, the proration of extra payments will help us to know the amount that will be subtracted from our treasury on a monthly basis. In the same way, it makes said pay more attractive to the worker (since it includes the extra pay), although he must administer it as if it were an extra extra pay.
However, proration cannot only be done on a monthly basis. There are companies that want to do it quarterly, obviously distributing the corresponding part equitably.
In addition, if you are a worker and your company does not have prorated payments, you can ask to be included as such. If you ask your company for a proration of your extra payments, it may grant it to you and enjoy prorated payments, having previously signed a contract.
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