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Detallamos a continuaci\u00f3n el % m\u00ednimo que se debe cumplir: Aporte Patronal 16,50% Vacaci\u00f3n proporcional 3,30% Aguinaldo proporcional 8,30% Gastos administrativos 5% Retenci\u00f3n impuestos dncp 0,40% Renta 0,83% Costo cpen MIC (220,000/12) 0,1% Costo p\u00f3liza (490,000/12) 0,3% Inter\u00e9s bancario por 2 meses 4% Utilidad 10% (Variante a considerar) TOTAL 48,63%", "answer": "En atenci\u00f3n a la consulta presentada sobre la composici\u00f3n de precios en la planilla del Pliego de Bases y Condiciones (PBC), se comunica cuanto sigue:\nEl precio referencial de cada \u00edtem solicitado en el presente llamado supera los porcentajes se\u00f1alados en la consulta como costos m\u00ednimos asociados al servicio, considerando que dichos precios fueron establecidos en base al promedio de precios referenciales remitidos por firmas especializadas, conforme consta en el dictamen t\u00e9cnico de precios que forma parte del expediente del proceso.\nAsimismo, se recuerda que el presente llamado se encuentra estructurado bajo el principio de libre concurrencia, por lo que cada oferente es responsable de garantizar que su oferta contemple todos los costos asociados al cumplimiento de las obligaciones legales, laborales y contractuales, tales como: Aportes patronales y cargas sociales, Vacaciones y aguinaldo proporcional, Gastos administrativos, Impuestos y retenciones aplicables, Costos asociados a p\u00f3lizas y garant\u00edas exigidas, Intereses financieros y m\u00e1rgenes de utilidad razonables.\nFinalmente, se aclara que, si bien los porcentajes propuestos en la consulta pueden constituir una referencia v\u00e1lida desde la perspectiva del oferente, no constituyen par\u00e1metros exigidos de manera obligatoria por la convocante. 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