The accounting policy for employee benefits reflects a greater emphasis on benefits for officials who are classified within the short-term category, since this is attended in a period of twelve months following the close of the period in which employees have rendered their services, and are settled according to what is established in the substantive code of work, within these benefits in addition to those established by the laws in force is granted to the VEMAR officials, recreational bonuses and services rendered, which generates a degree of satisfaction on the part of the employees that receive this benefit and is reflected in the survey conducted.