Affiliation to Social Security of Employees and its Effects on the Finances of Companies in Mexico
The objective of this paper is to determine the consequences of the affiliation of employees to the social security system with a lower salary than the real one in Mexico. There is little literature about the effect of these bad practices. A descriptive investigation was carried out both from the le...
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2021
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/12246 |
| _version_ | 1801705965691600896 |
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| author | Tosca Vidal, Carlos Mauricio Martínez Prats, Germán Guzman Fernandez, Candelaria |
| author_facet | Tosca Vidal, Carlos Mauricio Martínez Prats, Germán Guzman Fernandez, Candelaria |
| author_sort | Tosca Vidal, Carlos Mauricio |
| collection | OJS |
| description | The objective of this paper is to determine the consequences of the affiliation of employees to the social security system with a lower salary than the real one in Mexico. There is little literature about the effect of these bad practices. A descriptive investigation was carried out both from the legal -as regard sanctions-, and financial point of view -as it affects the owners of the organizations. It has a qualitative approach and a documentary technique. From the investigation it was determined that there are multiple affected: State, employees and employer. The State, because it stops receiving 43% of the Social Security contributions; the employee, because upon having an accident or disability, the State through the Social Security Institute grants his benefits according to the salary with which he is registered; and the employer, because if the employee is injured, that one has the obligation to pay the missing benefits, for which this employer must form a constituent capital. It is concluded that employers must take into account all the consequences of reducing employees' wages when registering them in social security, because they put the finances of the organization at risk and can be sentenced to deprivation of liberty (e.g. imprisonment) for leaving the employee defenseless. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-12246 |
| institution | Revista Apuntes del Cenes |
| language | spa |
| publishDate | 2021 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-122462023-08-16T19:25:02Z Affiliation to Social Security of Employees and its Effects on the Finances of Companies in Mexico La afiliación a la seguridad social de los trabajadores y sus efectos en las finanzas de las empresas en México Tosca Vidal, Carlos Mauricio Martínez Prats, Germán Guzman Fernandez, Candelaria employee wage finance employer social security nation-state trabajador salario finanzas públicas Patron seguridad social Estado The objective of this paper is to determine the consequences of the affiliation of employees to the social security system with a lower salary than the real one in Mexico. There is little literature about the effect of these bad practices. A descriptive investigation was carried out both from the legal -as regard sanctions-, and financial point of view -as it affects the owners of the organizations. It has a qualitative approach and a documentary technique. From the investigation it was determined that there are multiple affected: State, employees and employer. The State, because it stops receiving 43% of the Social Security contributions; the employee, because upon having an accident or disability, the State through the Social Security Institute grants his benefits according to the salary with which he is registered; and the employer, because if the employee is injured, that one has the obligation to pay the missing benefits, for which this employer must form a constituent capital. It is concluded that employers must take into account all the consequences of reducing employees' wages when registering them in social security, because they put the finances of the organization at risk and can be sentenced to deprivation of liberty (e.g. imprisonment) for leaving the employee defenseless. El objetivo de este artículo es determinar las consecuencias de la afiliación de los trabajadores al sistema de seguridad social con un salario inferior al real en México. Existe poca literatura acerca de la afectación de estas malas prácticas. Se realizó una investigación descriptiva tanto desde el punto de vista legal -en lo relativo a las sanciones-, como financiero -en cuanto afecta a los dueños de las organizaciones-. Tiene un enfoque cualitativo y una técnica documental. De la investigación se determinó que existen múltiples afectados: Estado, trabajadores y patrón. El Estado, porque deja de percibir el 43 % de las cuotas; el trabajador, porque al tener un accidente o incapacidades, el Estado, a través del Instituto de Seguridad Social, le reconoce sus prestaciones según el salario con el que esté inscrito; y el patrón, pues si el trabajador se accidenta, tiene la obligación de pagarle las prestaciones faltantes, para lo cual debe formar un capital constitutivo. Se concluye que los patrones deben tener en cuenta todas las consecuencias que acarrea disminuir el salario de los trabajadores al inscribirlo en la seguridad social, debido a que ponen en riesgo las finanzas de la organización y pueden llegar a ser sancionados con privación de la libertad, por dejar en estado de indefensión al trabajador. Universidad Pedagógica y Tecnológica de Colombia 2021-07-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed Article application/pdf text/xml https://revistas.uptc.edu.co/index.php/cenes/article/view/12246 10.19053/01203053.v40.n72.2021.12246 Apuntes del Cenes; Vol. 40 No. 72 (2021); 71-86 Apuntes del Cenes; Vol. 40 Núm. 72 (2021); 71-86 2256-5779 0120-3053 spa https://revistas.uptc.edu.co/index.php/cenes/article/view/12246/10954 https://revistas.uptc.edu.co/index.php/cenes/article/view/12246/13285 Copyright (c) 2021 Carlos Mauricio Tosca Vidal, Germán Martínez Prats, Candelaria Guzman Fernandez http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | employee wage finance employer social security nation-state trabajador salario finanzas públicas Patron seguridad social Estado Tosca Vidal, Carlos Mauricio Martínez Prats, Germán Guzman Fernandez, Candelaria Affiliation to Social Security of Employees and its Effects on the Finances of Companies in Mexico |
| title | Affiliation to Social Security of Employees and its Effects on the Finances of Companies in Mexico |
| title_alt | La afiliación a la seguridad social de los trabajadores y sus efectos en las finanzas de las empresas en México |
| title_full | Affiliation to Social Security of Employees and its Effects on the Finances of Companies in Mexico |
| title_fullStr | Affiliation to Social Security of Employees and its Effects on the Finances of Companies in Mexico |
| title_full_unstemmed | Affiliation to Social Security of Employees and its Effects on the Finances of Companies in Mexico |
| title_short | Affiliation to Social Security of Employees and its Effects on the Finances of Companies in Mexico |
| title_sort | affiliation to social security of employees and its effects on the finances of companies in mexico |
| topic | employee wage finance employer social security nation-state trabajador salario finanzas públicas Patron seguridad social Estado |
| topic_facet | employee wage finance employer social security nation-state trabajador salario finanzas públicas Patron seguridad social Estado |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/12246 |
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