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Base Legal De La Prima En Bolivia

Base Legal De La Prima En Bolivia

by: cFadmin

The annual bonus is an obligation to pay employees in case there are profits in the companies. But it is not the accounting or tax advantage that is taken into account, but a correct definition of this case according to labor regulations. Article 2 °.- If 25% of the profits do not cover the amount of the annual premiums, their distribution is calculated pro rata. Article 5 °.- The balance sheets adopted by the Standing Committee on Finance serve as a basis for the determination of liquid profits. The accounts that determine these gains are kept in accordance with the provisions of the Commercial Code, minor regulations and others applicable in the matter. In general, the annual premium, like the production premium, is calculated on average in total of the last 3 months of the management`s actual work, taking into account the months of October, November and December of each year, and if the employee retires before the end of the management, it is simply calculated on the basis of the average of the regulation. Although this provision is not in force, it clearly shows that the premium as a premium is the result of annual production and financial operations and is neither retroactive nor too favourable. Article 15 of D.S. 24067 of 10 July 1995 provides for the compulsory payment of the annual premium for the public sector as follows: Example 1: Workers with a total monthly salary of 3,000 Bs., without losses who have regularly completed the 360 days with a bonus payable at 100%. Article 108.- The parties may be advised by lawyers and experts and present all legal evidence. Article 6 °.- Companies and other commercial and industrial enterprises are required to pay annual bonuses to their employees and employees within the maximum period of ninety days of their annual balance sheet, that is to say on April 1st of the year following the year of management. Here we talk about the subject: boliviaimpuestos.com/la-prima-annual-calculo-y-pago/ Due to the above peculiarities, it may happen that the production bonus is received and not the bonus or vice versa, as well as the payment of the production bonus disables the payment of the premium. This document can in no way be used as a legal reference, as this attribution corresponds to the Official Gazette of Bolivia.

Article 57 The payment of the premium, with the exception of the payment of the premium, is in accordance with the rules of articles 48, 49 and 50 of the Supreme Decree of 23 August 1943, which amends the first part of the above-mentioned article 48 as follows: “Enterprises which have made profits at the end of the year shall grant their employees and employees an annual bonus of one month`s salary”. Art. 30.- The employer is required to grant the apprentice the hours necessary for his school attendance. In the event of an accident or illness of the trainee, he will inform his legal representatives, without prejudice to medical first aid. A.S. of 14 October 1949. – This in the content of Art. SI of the D.R.

of :.T. and art. 4 of the D.S. of 21. December 1944 the payment of the annual route was not made, and in case of expulsion due to the fault of the worker, who demonstrated the bad behavior of the actor in the exercise of his prayers to the detriment of the interests of the plaintiff and was known to the vanquished, the payment of the depressed persons misapplied the provisions referred to in Article 1 °. who make profits at the end of the year will provide up to 25% of them to provide an annual bonus of at least one month`s salary or fifteen days` salary to their employees and employees who have provided their services during this period. Those who have provided their services for a shorter period, but for more than three months, receive a premium equal to the hours worked. Art. 6.- The employment contract can be concluded orally or in writing, and its existence is proven by all legal evidence. It constitutes the right of the parties, provided that it has been legally established and, in the absence of express provisions, that it is interpreted by the customs and customs of the place. On the other hand, the payment of the annual premium is subject to the existence of a LIQUID PROFIT, which is established by an external audit report after approval of the balance sheet in which the annual accounts are audited, in order to deduct from the gross profit administrative expenses, salaries and wages, taxes, annual penalties for machinery, furniture and property, interest and penalties on the debtor`s account, of course in relation to the debtor`s position, should take over the claims.

Example 3. : Employee who has retired or who has not completed 360 days with a premium payable at 100% art. 15. – (the annual profit premium) In accordance with the General Labour Code, public enterprises may pay the annual profit premium in accordance with the applicable legal provisions, provided that the following conditions are met. Article 3 of D.S. 229 of 21-12-44 provides: “Workers and workers who have worked for more than three months or one calendar month are entitled to the benefit provided for by law. Those who have provided their services for a period of less than one year receive the premium in proportion to the hours worked. A.S. of 18 April 1968. – That the company has not justified its losses, which it claims to have had as an exemption from its obligations to pay annual premiums, since the balance sheets presented support a unilateral declaration of loss by the Comptroller General of the Republic, which is a body incompetent for that purpose, since the relevant certificate must be submitted to the National Revenue Administration in order to prove such losses. [1] Licensed I want you to clarify what legal approval is. Is it the meeting of the partners who approve the eeff, or the presentation on domestic taxes? Article 49 In no case may the total amount thereof exceed 25% of the net profit and payment must be made within 30 days of the date of legal approval of the respective balance sheet.

If this 25% does not cover the amount of the annual premiums, their distribution is prorated. Thank you, dear Roberto, your support in this way is invaluable. With respect to the payment of premiums, I am wondering if employees who have voluntarily retired will be able to submit invoices on Form 110. or only those who are still working? Article 53.- The deadlines for payment of wages may not exceed 15 days for employees and one month for employees and domestic servants. Payments are tightly controlled in legal tender, on the working day and at the place of work, prohibited in places of leisure, sale of goods or sale of alcoholic beverages, except in the case of employees of the establishment where payment is made. Article 56.- In the case of pieceworkers, the salary for rest days is determined on the basis of the average salary during the month immediately preceding the leave. Art. Article 121.- Violations of the provisions of this law shall be punishable by fines of one hundred to fifty thousand Bolivians and, in case of relapse, duplication of punishment and even closure of the establishment; in accordance with the procedure specified in the Supreme Decree of 18 January of the current year. Article 67.- The employer is obliged to take all necessary precautions to protect the life, health and morale of its employees. To this end, it shall take measures to prevent accidents at work and occupational diseases and to ensure the comfort and ventilation of working spaces; establish adequate health services and generally comply with the requirements of the relevant regulations.

Each industrial or commercial enterprise has a legally approved internal regulation. Article 86.- If no salary has been agreed, the calculation of the remuneration is based on the minimum. Art. Article 91.- Compensation is calculated on the basis of the salary to which the employee was entitled, on the day of the accident or the day of notification of the illness. In accordance with the law of 3-09-58, the annual contributions granted by law to employees are not subject to the contributions provided for by the Social Code; however, they are taxed with RC VAT.