Introduction
The bill called Labor Participation Scheme Gains in Business presented by Hector Recalde (from now on RPLGE ) whose main aim to involve those workers. To carry out this order displays its main legal effects on business and workers. Turn creates a regulator, the National Labor Participation in Profits to ensure the scope of the law, and designed a series of guidelines for the distribution and fate of the gain.
In what follows the letter is trying to make a explanation of the project itself. This will require first characterize the bill as law. Then they reflect on the question of profits, which are covered by the project and how will their determination and distribution. Thirdly to mention the active subject of the obligation, ie employees, determining to whom and who have not included, their rights and obligations instituted by RPLGE also define the taxpayer, in this case the business sector, who are exempt and what are their obligations and so forth. In fifth grade, indicate the formation, characteristics, functions of the regulator. Finally attach the foundations of the bill and the bill itself.
1. Some features of the bill as law
You can see three general features of the bill as law. This is primarily legislation that incorporates the Public Order Labor Law. Therefore can not restrict or eliminate their effects by means of agreements, contracts. So provides the first part of art. 27 which states: This law is of public order. Consequently, it will be null and void any agreement or convention parties, before or after the effective date of this Act, to eliminate or reduce the rights provided by it and repealed all provisions to the contrary.
The second unusual feature is the r esguardo the autonomy of collective agreements , since it allows changes in RPLGE fixed as long as enhance, amplify and improve the situation for workers through of collective labor agreements duly approved. In this direction the text adheres to the principle of the rule most favorable to the worker.
The third is about the regulations require regulation Executive National "within one hundred twenty (120) calendar days from its enactment" (Art. 33). For example, in the Art 9. Determines that the Executive Branch shall regulate the powers, functions and duties of the National Labor Participation in Profits, As well as ministries to bring the law happens to be a better achievement of the objectives set by the RPLGE
2. Labor participation in the profits
First is central to clarifying what is called profit ; on this extent the project argues is the "taxable income under the rules of the current tax legislation on income tax, or those established in the future on benefits, profits, revenues or corporate profits." (Art. 3).
The right to participate in the worker's earnings is characterized by being in or na annual fees. which is subject to the outcome of the company's fiscal year, the same is 10%. also excluded the involvement of distribute profits to which they are linked to reinvestment profit to the maximum of 50%.
Art. 2 states that the profit sharing not part first wage or replace legal or conventional. Second, payment does not compensate nor should alter the benefits or obligations of the company who has or does not represent remuneration. And third, you should not compute "for the determination of social security contributions, amounts of compensation, or the contributions and contributions towards pension schemes or welfare" and finally expected not have "any impact on Institute for Contract work ".
The bill provides that within 30 days past the due date for filing the annual statement of income taxes, you must determine the amount and manner of distribution of profits.
As regards the distribution of the profit is distributed on one side a 5% for the configuration of a Solidarity Fund receptor that is unregistered workers benefiting from the Universal by Son (AUH). The one-time compensation is equivalent to 10 months of the AUH. In connection with this article. 22 states that "to receive compensation from the Solidarity Fund recorded the worker must file affidavit on the name or business name and employer's business, workplace, and their seniority, and prove, by the accuracy of information summary his sayings. The summary information will not test a possible subsequent trial between the worker and his employer or administrative action other than prescribed here. "
The rest (95%) will be distributed among employees of the company. 50% will be split according to days worked each year in Included -leave days. With the exception of seasonal workers, are expected to work during the entire season will be considered as providing work for every day of the year, at the same time guaranteeing the right to participate in the profits to those whose work had extinct before the end of the fiscal year in proportion to the period worked. (See the foundations of the project) -.
The other 50% "will be distributed in proportion to the sum of the salaries earned by each worker during the financial year in question" . (Art. 14 inc.b). -On the concept of accrual as 17 2.2 Technical Resolution of FACPCE defines it as "The economic effects of transactions and events should be recognized in the periods in which they occur, regardless of the time which would produce the income and expenses related funds " -.
3. Assets Subject: workers
As regards the scope of workers fixed the basic principle RPLGE the right "an annual remuneration in the form of profit sharing" (Art. 1) that belongs to "all workers, employees or workers who provide services under a contract of employment in a business for profit" (Art. 1). This right in the art. 17 is under the protection of the general rules of labor law on the protection and payment of wages and subject to the same payment scheme.
While the bill establishes the general rule applying to all workers in this certain exceptions are made (exclusive and inclusive type) . As regards the exclusive RPLGE clear that will not work effectively on "directors, administrators and managers whose annual remuneration exceeds 5 (five) times the average annual wage paid by the company" the or "workers hired by Business Services through Contingent " (Art. 11).
As inclusive than the RPLGE accused the rights of permanent workers to the season, the art. 12 outlines that "Seasonal workers acquire the rights that law assigns to permanent workers. For the purposes specified in article 14 inc. a) means working all year when the worker would have done this season or cycle. "
The right to remuneration in the profit sharing is not extinguished with the breakup of contract before it was made fiscal year, the art. 13 wields that "such a case the remuneration that is appropriate for the length of service and wages earned to the date of termination of the contract will become effective simultaneously with the other employees of the company."
The RPLGE exclusive protection covers workers recipients of Social Fund (see Section II); Assignments "enjoy stability in their jobs and can not be fired suspended or modified their working conditions without just cause and prior judicial authorization for a period of one (1) year. In case of violation of stability enshrined here, the employee may choose between resettlement in the workplace or the perception of pay that will match that plus an indemnity equal to the amount of wages that would have accrued during the term a year. This indemnity is additional to others which may be entitled under other legal or contractual provisions. " (Art. 24). At the same time the project said that the fraudulent conduct of the simulation mode or reticence about getting the social fund will be punished by the penalties set by the Criminal Code arts. 172 and 173.
The RPLGE not only establishes the involvement in corporate profits to workers, but takes the lead of these through trade associations the ability to control the information provided by the company on (I) profit, (ii) the days worked and (iii) the remuneration payable, (iv) the distribution project and (v) require all the additional information and documentation. In turn, the project places an obligation on the association a duty of confidentiality with regard to information and documentation that the company access to reserves. (See Article 18).
4. Debtor: companies
relation to the business, have an obligation to give the annual remuneration for participation in gains in principle all for-profit companies. However, the project makes a number of exceptions and gradual implementation.
Exceptions can be grouped on the basis of temporality, of the economic and reason of being (ontology). Regarding the e based XEMPTIONS temporality RPLGE the exemption from the obligation to provide annual compensation (i) to new companies during the first two years of operation. (Ii) Companies that do not exceed this age to enter into force the law. also clarifies that "the purpose of calculating seniority required by this law is that of the company and not the owner of his holding " (Art. 10 inc. a.). (Iii) A new business during its first four years, whose employer be turning on production of a new good or service "consent of the exception by the National Council of Labor Participation in Profits" (Art. 10 inc. b.).
As regards the economic criteria than provides (i) companies that do not exceed the minimum gain determined by the National Labor Participation are exempted of the obligation of the annual fee. (Art. 10 inc. C.). (Ii) also provides that if RPLGE "in case of negative results for three consecutive years, the first year in which the company obtains positive results may distribute only 50% of the gain in the same" . (Art. 3).
Finally, the exception under its reason for being (ontology) fixed (i) as an open standard exception "to any employer who fails to obtain profits with the worker's activity," and (ii ) in a timely manner exempts "The foundations and private institutions with legal personality, with no profit purposes and carrying out acts of assistance for humanitarian, cultural or scientific. " (Iii) In the end, also released from the obligation to cooperatives in exclusive relationship with its partners. (Art. 10 inc. D.).
The progressive implementation of RPLGE establishes three stages. The first holds that from the first fiscal year of the enactment of the rule over the companies which employ more than three hundred workers (Art. 25. 877). Secondly, the project sets to the second fiscal year of enactment shall apply on which employ more than 100 workers. And the third stage provides for the third fiscal year following enactment of the law shall take full effect on all employers.
This project imposes on the employer's obligation to inform and facilitate access to information workers and the association (See section III) If the project is " considered unfair under the terms provided by art. 53 and following of the Law 23,551 corporate reluctance to release information or display supporting documentation, and blocking the exercise of powers of oversight and control by union representation. Without prejudice to the application of appropriate penalties, the judge shall order the release of information or the display of the required supporting documentation. " (Art. 18).
The bill provides that in addition to penalties that may apply for false statements or affidavits by the law in general. Art. 28 punished by a fine of between ten percent (10%) and one hundred percent (100%) of the total that should have been paid as profit sharing. Destined is funding the Solidarity Fund.
RPLGE worth noting that states that reclarmar action for payment of the participation is a requirement to five years and that "claims and disputes shall be credited as provided in this law interrupted the course of the prescription for its passage, but in no case for a period less than six (6) months " (Art. 29)
It also made it clear that the challenges by the association in relation to earnings and their distribution "does not exempt the company from the effectuation of the payment of which has been determined within the period provided for in Article 16 of this Law" (Art 19).
5. The regulator
The RPLGE establishing a regulatory body called C ouncil National Profit Sharing (henceforth CNPG ) which will be the enforcement authority of the law will work in the area of \u200b\u200bthe Ministry of Labour, Employment and Social Security of the Nation. The CNPG is a tripartite nature ; post integration which has a government, corporate and union.
The CNPG comprises twelve members , according to art. 7 of the draft " four (4) represent the state, four (4) to the General Confederation of Labor union body as third grade with legal recognition in all its scope and, therefore, representing the collective interest of all workers the country, and four (4) for sufficiently representative of employer organizations that together comprise all sectors of economic activity. "
The chair of CNPG be appointed by the Executive Branch (From now on PEN) between representatives of the Ministry of Labour, Employment and Social Security. As members, these will be elected by the Executive on proposals from the entities represented, in terms of the requirements for membership in the art. 8 says that "to be elected MP and possess recognized competence in work or economic. If any of the entities required to elect representatives refused to make the proposal, the appointments to be made automatically. As regards decisions taken should be by an absolute majority of all members comprising it, if a tie happens, it will the president who will decide.
As regards CNPG resolutions may be appealed before the National Labour Court of Appeal or Supreme Court with jurisdiction over the labor in each provincial jurisdiction, as appropriate to the place where the establishment or person was located address of the company. (Art. 7)
RPLGE According to the CNPG have functions that can be classified on the basis of regulation, management and resolution of disputes. As for the regulatory functions can be identified as follows:
• Determine annual minimum income, to this end the project expected to be considered "different sectors of economic activity, any regional asymmetries, the size and cost structure of firms, the characterization of micro, small and medium enterprises in accordance with applicable laws and regulatory standards, and every other aspect that is relevant to the normal development of the activity of the company "
• You must qualify the new goods services in determining exclusion or not the company who wish to protect the exception of art. B. 10 inc
• Set compensatory interest rate for late payment of profit sharing in reference to art. 16.
• Set fines in cases of distortion of affidavits and balances.
With regard to the function relating to the administration:
• Has the ability to manage resources from the Solidarity Fund; may also, if having surplus for two consecutive years, reallocate surplus, and destined to fight against informality.
• Because of Art 26 may change the amount of compensation as required by the Solidarity Fund in both resources and the subject of this warrant.
Finally, as to the functions of resolution, the regulator must:
• Resolve applications worker for the collection of compensation from the Solidarity Fund.
• "Resolve, a reasoned decision, the dispute concerning the statements of earnings and distribution projects, and presentations concerning exclusions and exceptions to the regulations under this Act" . (Art. 6 inc. C)
• Resolve disputes generated around earnings and their distribution companies belonging to an economic group.
• Resolving a dispute arises when on what regime will apply share, in the same art. 32 sets criterion organic conglobate system-ie "to resolve disputes regarding the regime more favorable in cases of overlapping legal regimes standard conventional profit-sharing." (fundamentals of the project).
6.Proyecto Foundations Law and
labor participation Regime Gains Business
0 comments:
Post a Comment