Examinando por Materia "INCENTIVOS EN LA INDUSTRIA - LEGISLACIÓN"

Mostrando 1 - 2 de 2
  • No hay miniatura disponible
    Ítem
    ¿Cuáles son los límites y la unidad de criterio establecidos por la ley y la jurisprudencia para los pagos no constitutivos de salario?
    (Universidad EAFIT, 2020) Congote Lopez, Sara Maria; Múnera Posada, Armando
    In 1990 article 15 of Law 50 amended The Colombian Substantive Labor Code on its article 128, opening the possibility to celebrate salary exclusion agreements in Colombia, stating that the parties could expressly agree that payments in money or in kind would not constitute wages. However, it wasn’t clear if this generated a benefit for the worker, or instead affected their rights, since there can be an evasion in the payment of social benefits and contributions to the Integral Social Security System. Therefore, through the construction of a jurisprudential line, taking into account what is established by law and pronouncements of the doctrine, it will be analyzed which are the limits and freedoms that are established to regulate non-constitutive salary payments, it will also be determined with the analysis the contradictions that have been presented over time between them.
  • No hay miniatura disponible
    Ítem
    La interpretación del art. 30 de la Ley 1393 de 2010 por parte de la UGPP : alternativas jurídicas para el empleador
    (Universidad EAFIT, 2023) Gómez Forero, Juan Felipe; Salas Mazo, Daniel; Múnera Posada, Armando
    As a result of the issuance of Law 1393 of 2010, specifically article 30, which establishes a rule for limiting non-constitutive labor payments of salary for the purpose of calculating the Base Contribution Income (IBC) used for the payment of Social Security contributions, the UGPP (Colombian entity responsible for overseeing and controlling social security contributions) provided an interpretation of this provision under its normative authority. However, this interpretation was subsequently subject to reinterpretation in a unification judgment by the Council of State. With the initial interpretation by the UGPP, several employers in Colombia were subjected to demands and sanctions. Nevertheless, with the new interpretation given by the Council of State, many of the charges and penalties imposed by the entity would lack a legal basis, resulting in financial harm to these employers. This work aims to determine various legal alternatives available within the Colombian legal framework for affected employers to restore their property rights.