Examinando por Materia "Ingreso base de cotización"

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    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.