{"id":1990,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1990"},"modified":"2026-10-21T08:54:17","modified_gmt":"2026-10-21T06:54:17","slug":"auditoria-serveis","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-serveis\/","title":{"rendered":"Auditoria de serveis i de pol\u00edtiques retributives"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1990\" class=\"elementor elementor-1990 elementor-30\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f215af e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"7f215af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0e406b3 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"0e406b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32c49af e-con-full ca-split e-flex e-con e-parent\" data-id=\"32c49af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-622462f e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"622462f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97c0cc6 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"97c0cc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ca\/\">Inici<\/a> &nbsp;\/&nbsp; <a href=\"\/ca\/serveis\/\">Serveis<\/a> &nbsp;\/&nbsp; Auditoria de serveis<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-544acc7 elementor-widget elementor-widget-html\" data-id=\"544acc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Millorar <b>04<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83dead5 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"83dead5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Auditoria de serveis i de pol\u00edtiques retributives<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b20bcd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"0b20bcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Avaluem de manera independent la qualitat dels seus serveis i la correcta aplicaci\u00f3 de la seva pol\u00edtica retributiva, perqu\u00e8 la retribuci\u00f3 variable es basi en dades objectives.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bf304c e-con-full ca-btns e-flex e-con e-parent\" data-id=\"0bf304c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa5562 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"9fa5562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sol\u00b7licitar proposta \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8812eaa ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"8812eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e31d432 elementor-widget elementor-widget-html\" data-id=\"e31d432\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u00c0rea<\/small><b>Millorar<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>ET \u00b7 RD 902\/2020<\/b><\/div><div><small>Firma<\/small><b>ROAC n\u00fam. S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a66888f e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"a66888f\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-85e70cf e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"85e70cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c0e6b06 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"c0e6b06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb3e241 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"cb3e241\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-859f1cb elementor-widget elementor-widget-html\" data-id=\"859f1cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"En aquesta p\u00e0gina\"><p>En aquesta p\u00e0gina<\/p><ul><li><a href=\"#que-es\">Qu\u00e8 \u00e9s<\/a><\/li><li><a href=\"#para-quien\">Per a qui<\/a><\/li><li><a href=\"#marco-legal\">Marc legal<\/a><\/li><li><a href=\"#incluye\">Qu\u00e8 inclou<\/a><\/li><li><a href=\"#como-trabajamos\">Com treballem<\/a><\/li><li><a href=\"#documentacion\">Documentaci\u00f3<\/a><\/li><li><a href=\"#preguntas\">Preguntes freq\u00fcents<\/a><\/li><li><a href=\"#base-legal\">Base legal<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ca\/contacte\/\">Sol\u00b7licitar proposta \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f7f5cc e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"8f7f5cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1d362b2 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1d362b2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2862e1d elementor-widget elementor-widget-html\" data-id=\"2862e1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">En resum<\/b>L'auditoria de serveis \u00e9s un enc\u00e0rrec de revisi\u00f3 independent, no regulat per la Llei d'auditoria de comptes, en qu\u00e8 avaluem la prestaci\u00f3 dels serveis i l'aplicaci\u00f3 de la pol\u00edtica retributiva d'acord amb els criteris que fixa la direcci\u00f3. \u00c9s especialment \u00fatil en hoteleria, oci i restauraci\u00f3, on la retribuci\u00f3 variable dels responsables dep\u00e8n d'objectius qualitatius. El completem amb l'auditoria retributiva i el control salarial que exigeixen l'art. 28.2 de l'Estatut dels treballadors i el RD 902\/2020.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d59d562 elementor-widget elementor-widget-html\" data-id=\"d59d562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Revisat per l'equip d'auditors de Controlaudit \u00b7 Societat inscrita al ROAC amb el n\u00fam. S1604 \u00b7 Actualitzat el 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdcd60d elementor-widget elementor-widget-html\" data-id=\"bdcd60d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">En qu\u00e8 consisteix<\/h2><p>En hotels, restaurants i empreses d'oci, la retribuci\u00f3 variable dels responsables de cada establiment sol dependre no nom\u00e9s d'objectius econ\u00f2mics, sin\u00f3 tamb\u00e9 d'<strong>objectius qualitatius<\/strong>: atenci\u00f3 al client, neteja, temps de servei, presentaci\u00f3 del producte o compliment dels est\u00e0ndards de la marca. Mesurar aquests objectius internament genera sovint desacords. Un professional extern i independent aporta un criteri objectiu, confidencial i verificable.<\/p><p>L'<strong>auditoria de serveis<\/strong> de Controlaudit \u00e9s un enc\u00e0rrec de revisi\u00f3 independent que es planifica com uns <strong>procediments acordats<\/strong>: la direcci\u00f3 decideix quins aspectes s\u00f3n rellevants i quant pesa cadascun, i nosaltres dissenyem els procediments de control, fem avaluacions sorpresa i peri\u00f2diques mitjan\u00e7ant un sistema de puntuaci\u00f3 i comprovem que la retribuci\u00f3 variable es calcula d'acord amb la pol\u00edtica aprovada. No \u00e9s una auditoria de comptes ni un informe de controls d'una organitzaci\u00f3 de serveis: \u00e9s un treball a mida sobre la qualitat del servei i la pol\u00edtica retributiva.<\/p><p>El completem amb un servei d'<strong>auditoria retributiva i control intern salarial<\/strong>, que ajuda a complir les obligacions d'igualtat retributiva de l'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">art. 28 de l'Estatut dels treballadors<\/a> i del <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">RD 902\/2020<\/a>. Si cerca un treball de procediments acordats sobre informaci\u00f3 financera, consulti els nostres <a href=\"\/ca\/serveis\/informes-especials\/\">informes especials<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ccfedf elementor-widget elementor-widget-html\" data-id=\"6ccfedf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">Per a qui \u00e9s<\/h2><\/div><ul class=\"ca-checks\"><li>Grups hotelers, de restauraci\u00f3 i d'oci amb diversos establiments i responsables amb retribuci\u00f3 variable.<\/li><li>Franquiciadors i cadenes que necessiten comprovar el compliment dels seus est\u00e0ndards de servei en cada local.<\/li><li>Empreses en qu\u00e8 la pol\u00edtica d'incentius genera conflictes interns i necessiten un avaluador extern i independent.<\/li><li>Empreses que han de portar el registre retributiu i volen comprovar que \u00e9s complet i ben calculat.<\/li><li>Empreses obligades a tenir pla d'igualtat que hi han d'incloure una auditoria retributiva.<\/li><li>\u00d2rgans d'administraci\u00f3 que volen refor\u00e7ar el control intern sobre salaris, complements i retribuci\u00f3 variable.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bba636 elementor-widget elementor-widget-html\" data-id=\"9bba636\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Marc legal<\/h2><p>L'avaluaci\u00f3 de la qualitat del servei i de la retribuci\u00f3 variable no est\u00e0 regulada per una norma espec\u00edfica ni per la Llei d'auditoria de comptes: el seu abast el fixen la direcci\u00f3 i el contracte d'enc\u00e0rrec, i els criteris d'avaluaci\u00f3 els defineix la mateixa empresa. La feina ha de respectar, en tot cas, la normativa laboral i el conveni col\u00b7lectiu aplicables, i la normativa de protecci\u00f3 de dades quan es tracti informaci\u00f3 del personal.<\/p><p>En mat\u00e8ria retributiva, l'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">art. 28 de l'Estatut dels treballadors<\/a> obliga a pagar la mateixa retribuci\u00f3 per una feina d'igual valor (28.1) i a portar un <strong>registre<\/strong> amb els valors mitjans de salaris, complements salarials i percepcions extrasalarials de la plantilla, desagregats per sexe i distribu\u00efts per grups professionals, categories o llocs de treball iguals o d'igual valor (28.2). En empreses amb almenys cinquanta treballadors, si la mitjana de les retribucions d'un sexe supera en un 25 % o m\u00e9s la de l'altre, el registre ha d'incloure una justificaci\u00f3 que la difer\u00e8ncia no respon al sexe (28.3).<\/p><p>El <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">RD 902\/2020, d'igualtat retributiva entre dones i homes<\/a>, desplega el registre retributiu de tota la plantilla, incl\u00f2s el personal directiu (art. 5), i l'<strong>auditoria retributiva<\/strong>, que han d'incloure en el seu pla d'igualtat les empreses que l'elaborin (art. 7), amb un diagn\u00f2stic de la situaci\u00f3 retributiva i un pla d'actuaci\u00f3 (art. 8). Estan obligades a tenir pla d'igualtat les empreses de cinquanta o m\u00e9s treballadors (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6115\" target=\"_blank\" rel=\"noopener\">art. 45.2 de la Llei org\u00e0nica 3\/2007<\/a>).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Sup\u00f2sit<\/th><th>Norma<\/th><th>Qu\u00e8 implica<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Avaluaci\u00f3 de la qualitat del servei i de la retribuci\u00f3 variable<\/th><td>Contracte d'enc\u00e0rrec i pol\u00edtica retributiva de l'empresa<\/td><td>Abast i criteris fixats per la direcci\u00f3; informe de fets i puntuacions.<\/td><\/tr><tr><th scope=\"row\">Totes les empreses<\/th><td>Art. 28.2 ET i art. 5 RD 902\/2020<\/td><td>Registre retributiu de tota la plantilla, desagregat per sexe.<\/td><\/tr><tr><th scope=\"row\">Empreses amb almenys 50 treballadors i difer\u00e8ncia del 25 % o m\u00e9s<\/th><td>Art. 28.3 ET<\/td><td>Justificaci\u00f3 en el registre que la difer\u00e8ncia no respon al sexe.<\/td><\/tr><tr><th scope=\"row\">Empreses de 50 o m\u00e9s treballadors<\/th><td>Art. 45.2 LO 3\/2007<\/td><td>Obligaci\u00f3 d'elaborar i aplicar un pla d'igualtat.<\/td><\/tr><tr><th scope=\"row\">Empreses que elaboren pla d'igualtat<\/th><td>Arts. 7 i 8 RD 902\/2020<\/td><td>Auditoria retributiva amb diagn\u00f2stic i pla d'actuaci\u00f3, amb la vig\u00e8ncia del pla.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9752cbc elementor-widget elementor-widget-html\" data-id=\"9752cbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Qu\u00e8 inclou<\/h2><\/div><div class=\"ca-inc\"><div><h3>Hotels, oci i restauraci\u00f3<\/h3><p>Disseny dels procediments de control dels aspectes qualitatius del servei, construcci\u00f3 d'\u00edndexs d'avaluaci\u00f3 ponderats per la direcci\u00f3 i visites o avaluacions sorpresa i peri\u00f2diques en cada establiment.<\/p><\/div><div><h3>Verificaci\u00f3 de la retribuci\u00f3 variable<\/h3><p>Comprovaci\u00f3 que els incentius dels responsables es calculen amb les dades correctes i d'acord amb la pol\u00edtica aprovada, inclosa la combinaci\u00f3 d'objectius econ\u00f2mics i qualitatius.<\/p><\/div><div><h3>Revisi\u00f3 de la pol\u00edtica retributiva<\/h3><p>An\u00e0lisi de la coher\u00e8ncia entre la pol\u00edtica de l'empresa, els contractes i el conveni col\u00b7lectiu aplicable en conceptes com plusos, complements o repartiment de quantitats variables, amb l'abast que s'acordi.<\/p><\/div><div><h3>Auditoria retributiva<\/h3><p>Valoraci\u00f3 de llocs de treball, revisi\u00f3 del registre retributiu, identificaci\u00f3 de bretxes i les seves causes, i disseny d'un pla d'actuaci\u00f3 amb mesures, responsables, terminis i seguiment, alineat amb el RD 902\/2020 i el pla d'igualtat.<\/p><\/div><div><h3>Control intern salarial<\/h3><p>Revisi\u00f3 dels processos de n\u00f2mina, altes, variables i aprovacions per reduir errors i refor\u00e7ar la transpar\u00e8ncia. Es pot completar amb el nostre servei d'<a href=\"\/ca\/serveis\/estrategia-corporativa\/\">implantaci\u00f3 de control intern<\/a>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d8ce0 elementor-widget elementor-widget-html\" data-id=\"a9d8ce0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">Com treballem<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Reuni\u00f3 amb la direcci\u00f3<\/h3><p>Entenem el negoci, la pol\u00edtica retributiva i quins aspectes del servei considera rellevants la direcci\u00f3. Primera fase d'una a dues setmanes.<\/p><\/li><li><b>02<\/b><h3>Disseny de criteris i ponderacions<\/h3><p>Proposem els procediments de control i els \u00edndexs d'avaluaci\u00f3; la direcci\u00f3 decideix el pes de cada aspecte i aprova el model.<\/p><\/li><li><b>03<\/b><h3>Carta d'enc\u00e0rrec<\/h3><p>Formalitzem l'abast, la periodicitat, la confidencialitat i el format dels informes, perqu\u00e8 totes les parts coneguin les regles abans de comen\u00e7ar.<\/p><\/li><li><b>04<\/b><h3>Avaluacions peri\u00f2diques<\/h3><p>Fem les avaluacions sorpresa en cada establiment i comprovem les dades que alimenten la retribuci\u00f3 variable, amb la periodicitat acordada (mensual, trimestral o per temporada).<\/p><\/li><li><b>05<\/b><h3>Informes i revisi\u00f3 anual<\/h3><p>Lliurem informes per establiment i consolidats, i revisem cada any el model per ajustar-lo als canvis del negoci.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1946c3d elementor-widget elementor-widget-html\" data-id=\"1946c3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Documentaci\u00f3 i lliurables<\/h2><\/div><div class=\"ca-docs\"><div><h3>Qu\u00e8 li demanarem<\/h3><ul><li>Pol\u00edtica retributiva i sistema d'incentius aprovat per la direcci\u00f3.<\/li><li>Conveni col\u00b7lectiu aplicable i contractes o pactes de retribuci\u00f3 variable.<\/li><li>Manuals d'est\u00e0ndards de servei i procediments de cada establiment.<\/li><li>Dades de vendes, costos i altres indicadors que intervenen en el c\u00e0lcul dels incentius.<\/li><li>N\u00f2mines i registre retributiu del per\u00edode revisat.<\/li><li>Descripci\u00f3 de llocs de treball i estructura organitzativa.<\/li><li>Pla d'igualtat i diagn\u00f2stic vigent, si escau.<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Model d'avaluaci\u00f3 del servei amb criteris, ponderacions i sistema de puntuaci\u00f3.<\/li><li>Informes peri\u00f2dics per establiment i consolidats, amb les puntuacions i els fets observats.<\/li><li>Informe sobre el c\u00e0lcul de la retribuci\u00f3 variable i les difer\u00e8ncies detectades.<\/li><li>Diagn\u00f2stic retributiu i pla d'actuaci\u00f3 per al pla d'igualtat, quan es contracta l'auditoria retributiva.<\/li><li>Recomanacions de millora del control intern salarial.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c078f11 elementor-widget elementor-widget-html\" data-id=\"c078f11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Preguntes freq\u00fcents<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c5139f ca-faq elementor-widget elementor-widget-accordion\" data-id=\"7c5139f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1301\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1301\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Qu\u00e8 \u00e9s l'auditoria de serveis?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1301\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1301\"><p>\u00c9s una avaluaci\u00f3 independent de la qualitat amb qu\u00e8 es presten els serveis i de l&#8217;aplicaci\u00f3 de la pol\u00edtica retributiva vinculada a aquests serveis. Es planteja com un enc\u00e0rrec de procediments acordats: la direcci\u00f3 fixa qu\u00e8 s&#8217;avalua i quant pesa, i nosaltres ho comprovem de manera objectiva i peri\u00f2dica.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1302\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1302\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00c9s una auditoria de comptes?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1302\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1302\"><p>No. No est\u00e0 subjecta a la Llei d&#8217;auditoria de comptes ni expressa una opini\u00f3 sobre els estats financers. Tampoc no \u00e9s un informe sobre els controls d&#8217;una organitzaci\u00f3 de serveis. \u00c9s un treball a mida l&#8217;abast del qual es defineix en la carta d&#8217;enc\u00e0rrec.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1303\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1303\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Per qu\u00e8 contractar un avaluador extern?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1303\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1303\"><p>Perqu\u00e8 la retribuci\u00f3 variable basada en objectius qualitatius sol generar desacords si la mesura la mateixa organitzaci\u00f3. Un tercer independent aporta criteris objectius, confidencialitat i tra\u00e7abilitat, i redueix la conflictivitat interna.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1304\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1304\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Qui decideix els criteris d'avaluaci\u00f3?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1304\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1304\"><p>La direcci\u00f3. Nosaltres proposem procediments de control i \u00edndexs d&#8217;avaluaci\u00f3 segons la nostra experi\u00e8ncia, per\u00f2 \u00e9s la direcci\u00f3 qui pondera la import\u00e0ncia de cada aspecte i aprova el model.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1305\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1305\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Totes les empreses han de tenir registre retributiu?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1305\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1305\"><p>S\u00ed. L&#8217;art. 28.2 de l&#8217;Estatut dels treballadors i l&#8217;art. 5 del RD 902\/2020 obliguen totes les empreses a portar un registre retributiu de tota la plantilla, incl\u00f2s el personal directiu, amb les dades desagregades per sexe.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1306\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1306\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quan \u00e9s obligat\u00f2ria l'auditoria retributiva?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1306\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1306\"><p>Les empreses que elaboren un pla d&#8217;igualtat hi han d&#8217;incloure una auditoria retributiva (art. 7 del RD 902\/2020). El pla d&#8217;igualtat \u00e9s obligatori per a les empreses de cinquanta o m\u00e9s treballadors (art. 45.2 de la Llei org\u00e0nica 3\/2007). La seva vig\u00e8ncia \u00e9s la del pla d&#8217;igualtat, llevat que se&#8217;n fixi una d&#8217;inferior.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1307\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1307\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">S'avisen les avaluacions del servei?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1307\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1307\"><p>El model es basa en avaluacions sorpresa i peri\u00f2diques, perqu\u00e8 reflecteixin el servei que rep realment el client. La periodicitat i el format es pacten amb la direcci\u00f3 en la carta d&#8217;enc\u00e0rrec.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1308\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1308\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Treballen amb empreses de tot Espanya?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1308\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1308\"><p>S\u00ed. Treballem amb empreses d&#8217;hoteleria, oci i restauraci\u00f3 de tot Espanya. <a href=\"\/ca\/contacte\/\">Expliqui&#8217;ns el seu cas<\/a> i li prepararem una proposta.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 \\u00e9s l'auditoria de serveis?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s una avaluaci\\u00f3 independent de la qualitat amb qu\\u00e8 es presten els serveis i de l&#8217;aplicaci\\u00f3 de la pol\\u00edtica retributiva vinculada a aquests serveis. Es planteja com un enc\\u00e0rrec de procediments acordats: la direcci\\u00f3 fixa qu\\u00e8 s&#8217;avalua i quant pesa, i nosaltres ho comprovem de manera objectiva i peri\\u00f2dica.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00c9s una auditoria de comptes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. No est\\u00e0 subjecta a la Llei d&#8217;auditoria de comptes ni expressa una opini\\u00f3 sobre els estats financers. Tampoc no \\u00e9s un informe sobre els controls d&#8217;una organitzaci\\u00f3 de serveis. \\u00c9s un treball a mida l&#8217;abast del qual es defineix en la carta d&#8217;enc\\u00e0rrec.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Per qu\\u00e8 contractar un avaluador extern?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Perqu\\u00e8 la retribuci\\u00f3 variable basada en objectius qualitatius sol generar desacords si la mesura la mateixa organitzaci\\u00f3. Un tercer independent aporta criteris objectius, confidencialitat i tra\\u00e7abilitat, i redueix la conflictivitat interna.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui decideix els criteris d'avaluaci\\u00f3?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La direcci\\u00f3. Nosaltres proposem procediments de control i \\u00edndexs d&#8217;avaluaci\\u00f3 segons la nostra experi\\u00e8ncia, per\\u00f2 \\u00e9s la direcci\\u00f3 qui pondera la import\\u00e0ncia de cada aspecte i aprova el model.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Totes les empreses han de tenir registre retributiu?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. L&#8217;art. 28.2 de l&#8217;Estatut dels treballadors i l&#8217;art. 5 del RD 902\\\/2020 obliguen totes les empreses a portar un registre retributiu de tota la plantilla, incl\\u00f2s el personal directiu, amb les dades desagregades per sexe.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quan \\u00e9s obligat\\u00f2ria l'auditoria retributiva?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les empreses que elaboren un pla d&#8217;igualtat hi han d&#8217;incloure una auditoria retributiva (art. 7 del RD 902\\\/2020). El pla d&#8217;igualtat \\u00e9s obligatori per a les empreses de cinquanta o m\\u00e9s treballadors (art. 45.2 de la Llei org\\u00e0nica 3\\\/2007). La seva vig\\u00e8ncia \\u00e9s la del pla d&#8217;igualtat, llevat que se&#8217;n fixi una d&#8217;inferior.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"S'avisen les avaluacions del servei?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El model es basa en avaluacions sorpresa i peri\\u00f2diques, perqu\\u00e8 reflecteixin el servei que rep realment el client. La periodicitat i el format es pacten amb la direcci\\u00f3 en la carta d&#8217;enc\\u00e0rrec.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Treballen amb empreses de tot Espanya?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. Treballem amb empreses d&#8217;hoteleria, oci i restauraci\\u00f3 de tot Espanya. <a href=\\\"\\\/ca\\\/contacte\\\/\\\">Expliqui&#8217;ns el seu cas<\\\/a> i li prepararem una proposta.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73c9151 elementor-widget elementor-widget-html\" data-id=\"73c9151\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">Base legal<\/h2><p>Normes citades en aquesta p\u00e0gina, enlla\u00e7ades al seu text oficial:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">Reial decret legislatiu 2\/2015, de 23 d'octubre, text ref\u00f3s de la Llei de l'Estatut dels treballadors (art. 28)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">Reial decret 902\/2020, de 13 d'octubre, d'igualtat retributiva entre dones i homes<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6115\" target=\"_blank\" rel=\"noopener\">Llei org\u00e0nica 3\/2007, de 22 de mar\u00e7, per a la igualtat efectiva de dones i homes (art. 45)<\/a><\/li><\/ul><p class=\"ca-note\">Informaci\u00f3 general actualitzada a 13\/10\/2026. No substitueix l'an\u00e0lisi del seu cas concret.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bc9613 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"5bc9613\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Articles relacionats<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/verifactu-2027-dates-obligacio\/\"><small>07\/10\/2026 \u00b7 Comptabilitat i facturaci\u00f3 digital<\/small><b>VERI*FACTU: dates vigents de 2027 i ajornament anunciat a l&#8217;octubre de 2028<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/factura-electronica-obligatoria-b2b-terminis\/\"><small>06\/10\/2026 \u00b7 Comptabilitat i facturaci\u00f3 digital<\/small><b>Factura electr\u00f2nica obligat\u00f2ria entre empreses: els terminis van comen\u00e7ar el 06\/10\/2026<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/reglament-factura-electronica-b2b-aprovat\/\"><small>31\/03\/2026 \u00b7 Comptabilitat i facturaci\u00f3 digital<\/small><b>Aprovat el reglament de la factura electr\u00f2nica entre empreses: qu\u00e8 canvia i qu\u00e8 falta<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5841f24 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"5841f24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-38be38c e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"38be38c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-12c201a e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"12c201a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18185f9 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"18185f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Serveis relacionats<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c6380 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"10c6380\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tamb\u00e9 li pot interessar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e615b58 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e615b58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-bb198a1 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bb198a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-gestio\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec6cbda elementor-widget elementor-widget-html\" data-id=\"ec6cbda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M12 2v3M12 19v3M4.2 4.2l2.1 2.1M17.7 17.7l2.1 2.1M2 12h3M19 12h3M4.2 19.8l2.1-2.1M17.7 6.3l2.1-2.1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb67a6 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6cb67a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria de gesti\u00f3<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c56183 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8c56183\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Avaluaci\u00f3 de l&#8217;acompliment global d&#8217;una empresa m\u00e9s enll\u00e0 de la informaci\u00f3 financera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d76deb elementor-widget elementor-widget-html\" data-id=\"9d76deb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Entitats sense \u00e0nim de lucre<\/span><span>Col\u00b7legis professionals<\/span><span>Control de gesti\u00f3 i pressupostari<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a85fa2c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a85fa2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e287873 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e287873\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/elaboracio-comptes-anuals\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e79c09 elementor-widget elementor-widget-html\" data-id=\"6e79c09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M9 15l2 2 4-4\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef3e4cc ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ef3e4cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Elaboraci\u00f3 de comptes anuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e5434 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"46e5434\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Elaboraci\u00f3 professional de comptes anuals per a societats que volen elevar la qualitat de la seva informaci\u00f3 financera. Per exig\u00e8ncia legal, nom\u00e9s prestem aquest servei a entitats de les quals no som auditors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a53d2d3 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a53d2d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-d668c70 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d668c70\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f4bc3 elementor-widget elementor-widget-html\" data-id=\"01f4bc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a85fb8b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a85fb8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria de comptes anuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c46f068 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c46f068\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fem auditories d&#8217;estats financers amb els est\u00e0ndards m\u00e9s alts de qualitat i rigor professional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6f81e1 elementor-widget elementor-widget-html\" data-id=\"c6f81e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Auditoria obligat\u00f2ria<\/span><span>Auditoria volunt\u00e0ria<\/span><span>Comptes consolidats<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80c7a1b ca-gowrap elementor-widget elementor-widget-html\" data-id=\"80c7a1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48b3022 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"48b3022\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e0eeb99 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e0eeb99\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77b88ac ca-h2 elementor-widget elementor-widget-heading\" data-id=\"77b88ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sol\u00b7liciti la seva proposta d'auditoria de serveis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ba3691 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"4ba3691\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Expliqui&#8217;ns el seu cas i un auditor de la firma es posar\u00e0 en contacte amb vost\u00e8.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14928dc e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"14928dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4cde34 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"b4cde34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sol\u00b7licitar proposta \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e31e857 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"e31e857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Avaluaci\u00f3 independent de la qualitat del servei i de la retribuci\u00f3 variable en hotels, oci i restauraci\u00f3, i auditoria retributiva (RD 902\/2020).<\/p>\n","protected":false},"author":1,"featured_media":784,"parent":1973,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1990","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Auditoria de serveis a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Avaluaci\u00f3 independent de la qualitat del servei i de la retribuci\u00f3 variable en hotels, oci i restauraci\u00f3, i auditoria retributiva (RD 902\/2020).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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