Publicación:

Cambios en el marco normativo con respecto a los beneficios laborales

Resumen

In this text we delve into everything related to employee benefits; in the different chapters we will address issues regarding the differences found and the relationship with the international accounting standard, taking into account that the country is going through a process of convergence with international financial reporting standards, in order to standardize accounting concepts worldwide. There are key differences with Decree 2649, since it does not specify whether labor obligations are considered short or long term, and IAS 19 is more descriptive with all matters related to employee benefits from the time of linking to retirement. The benefits that employees acquire in accordance with IAS 19 are as follows: 1. Short-term employee benefits 2. Post-employment benefit 3. Other long-term benefits 4. Termination benefit The last chapter describes the legal and contractual aspects in companies with respect to IAS 19, taking into account that rules began to govern since the constitution of labour legislation regulating working hours, duties and working conditions. The following is a list of the most important events that took place in Colombia up to what we call Labor Benefits today: - In 1925, the retirement pension was established, which would take place at the age of 60. - The creation of Compulsory Social Security with Law 90 of 1942. - Over the years, it was taken into account that workers could obtain benefits to encourage them, in 1967 they regulated severance assistance by means of the regulatory decree 2070 of 1967, and nine years later the payment of severance interest was recognized by means of Law 52 of 1975. - In 1983, Law 51 was created to provide paid rest for certain holidays. - In 2002 with Law 789 extends the protection of social security and on December 29, 2010 it is said that the maximum number of hours per day is reduced to 8 hours as it was previously 9 hours per day.