Publication
Corporate self-reporting: Weighing the cost of coming clean
Multinational businesses face a series of complex issues when evaluating whether to self-report economic and financial crimes such as bribery, fraud and corruption.
Global | Publication | September 19, 2018
Through Decree 1273 of 2018 the Ministry of Health and Social Protection modified the Statute of Health and Social Protection, in particular regarding the contributions of the independent contractors to the Social Security and Payroll Taxes Systems. This is what you must bear in mind:
Please remember that the Contribution Base Income (IBC) of independent contractors corresponds at least to the forty percent (40%) of the monthly amount of each contract, without including the Value Added Tax (IVA). In any case, the IBC could not be inferior to the Legal Monthly Minimum Wage (SMLMV), or superior to 25 times said salary.
Finally, please consider that the payment of these contributions will be effective as from October 1st 2018, reason why it will start with the payment of the correspondent contributions of September 2018.
Regulation regarding internships at the work place
Resolution 3546 of 2018 regulates the activities performed by interns at the work place, in accordance with Law 1780 of 2016. This is what you must bear in mind:
This Resolution is applicable in the public and the private sectors, in which all natural or legal persons dedicated to activities whit or without profits are also included. The Resolution does not regulate apprenticeship contracts or legal practices.
The Resolution defines a labor internship and the parameters under which it must be understood, including type of activity, subject that develops the activity, scope and duration. These activities could be for free or an economic allowance of a non- salary nature could be agreed with the intern, in order to contribute with the development of said activity. However if an allowance is agreed, it cannot be lower than the equivalent to the SMLMV.
In addition, you must bear in mind that the Educational Institution must also participate in the development of these practices, and is the one that must determinate the time schedule for the said internship.
On the other hand, if the student is between 15 and 17 years old, a previous authorization from the Ministry of Labor must be obtained.
The Resolution establishes the amount of hours per day and week of practice that could have the student, depending of its age range, however interns should not be under 14 years old. The Resolution also foresees the schedules for pregnant students.
As a scenario where the practice is performed, it must be considered that a tutor must be assigned, who will have the obligation to watch over the development of the activities made by the student, review the practice plan and report if there is a violation of the intern’s rights.
In case of non-compliance with the obligations contained in the Resolution, the Company can be creditor of sanctions of a general nature that can be imposed by the Ministry of Labor.
Finally, please consider that this Resolution will start to rule as from January 1st, 2019.
Guidelines for the payment of medical leaves above 540 days
The Ministry of Health and Social Protection issued the Resolution 1333 of 2018, which regulates disabilities above 540 days.
Please consider:
Technical parameters for the application of the friendly breastfeeding rooms at the work place
Through this Resolution, the Ministry of Health and Social Protection, established the strategy for the application of the friendly breastfeeding rooms at the work place (Law 1823 of 2017),
This Resolution establishes the technical parameters for the operation of said rooms, including the implementation of trainings and the adjustment of particular spaces at the work place for the employees in nursing status. This is what you must bear in mind:
If the employer does not know about the pregnancy and terminates the employment agreement, the maternity protection does not apply
The Constitutional Court, through Ruling 0-75 of 2018, established a new criteria for cases of dismissal of a pregnant employee, whenever the employer ignores the state of pregnancy. This is what you must bear in mind.
This Ruling is of high importance, considering that it removes a disproportionate obligation for the employer and promotes the hiring of women.
Publication
Multinational businesses face a series of complex issues when evaluating whether to self-report economic and financial crimes such as bribery, fraud and corruption.
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