Análisis de requerimiento realizado por la UGPP a Cooperativa de trabajo asociado versus empresa comercial
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Date
2020-06-13
Authors
Quintero Gómez, Ledy Astrid
Galeano Arteaga, Marinelli
Advisors
Cañas Vallejo, Sandra Yaneth
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Abstract
La Unidad Administrativa Especial de Gestión Pensional y Contribuciones Parafiscales de la Protección Social (UGPP), realiza una supervisión a las empresas con la finalidad de que éstas cumplan con los aportes al sistema de seguridad social de sus trabajadores, las Cooperativas de Trabajo Asociado no están exentas de esta premisa. Actualmente, la Cooperativa estudio de caso tiene un requerimiento de dicha entidad, porque según la UGPP incurrió en mora e inexactitud en las autoliquidaciones y pagos de los aportes al Sistema de la Protección Social por los períodos comprendidos entre enero y diciembre del año 2013, y señaló que la totalidad de los pagos no constitutivos de salario deberán ser calculados para resultados, además, la Superintendencia de la Economía solidaria entidad que vigila las cooperativas no manifiesta ninguna posición frente a este tipo de situaciones. Por lo tanto, con este estudio de caso se pretende identificar las causas por las cuales la UGPP está haciendo requerimientos a las cooperativas de trabajo asociado, y mediante una metodología cualitativa, con un estudio de caso en la Cooperativa, de aspecto no experimental y aplicada se desarrolla la investigación, arrojando como resultados, los cálculos correctos de acuerdo a la normatividad existente para las Cooperativas, y en comparación con entidades del mismo sector sobre los rubros que se tienen en cuenta al momento de liquidar los aportes de Seguridad Social, y se mostró que la UGPP solicita incluir rubros que no hacen parte del ingreso base de cotización, como son ingresos por primas y demás ingresos no constitutivos de salario.
The Special Administrative Unit for Pension Management and Parafiscal Contributions of Social Protection known as UGPP for its initials in Spanish, supervises companies in order that they comply with the contributions to the social security system of their workers, the Associated Work Cooperatives are not exempt from this premise. Currently, the Cooperative case study has a requirement from said entity, because according to the UGPP, it incurred in arrears and inaccuracy in the self-assessments and payments of contributions to the Social Protection System for the periods between January and December of 2013, and noted that all the payments not constituting salary must be calculated for results, in addition, The Superintendency of Solidarity Economy, the entity that oversees cooperatives, does not express any position regarding this type of situation. Therefore, with this case study it is intended to identify the reasons why the UGPP is making requests to the associated work cooperatives, and through a qualitative methodology, with a case study in the Cooperative, of a non-experimental and applied aspect The investigation is carried out, yielding as results, the correct calculations according to the existing regulations for Cooperatives, and in comparison with entities in the same sector on the items that are taken into account when liquidating Social Security contributions, and showed that the UGPP requests to include items that are not part of the contribution base income.
The Special Administrative Unit for Pension Management and Parafiscal Contributions of Social Protection known as UGPP for its initials in Spanish, supervises companies in order that they comply with the contributions to the social security system of their workers, the Associated Work Cooperatives are not exempt from this premise. Currently, the Cooperative case study has a requirement from said entity, because according to the UGPP, it incurred in arrears and inaccuracy in the self-assessments and payments of contributions to the Social Protection System for the periods between January and December of 2013, and noted that all the payments not constituting salary must be calculated for results, in addition, The Superintendency of Solidarity Economy, the entity that oversees cooperatives, does not express any position regarding this type of situation. Therefore, with this case study it is intended to identify the reasons why the UGPP is making requests to the associated work cooperatives, and through a qualitative methodology, with a case study in the Cooperative, of a non-experimental and applied aspect The investigation is carried out, yielding as results, the correct calculations according to the existing regulations for Cooperatives, and in comparison with entities in the same sector on the items that are taken into account when liquidating Social Security contributions, and showed that the UGPP requests to include items that are not part of the contribution base income.
Description
Identificar las causas por las cuales la UGPP está haciendo requerimientos a las cooperativas de trabajo asociado.
Keywords
Cooperativa de Trabajo Asociado, Compensaciones, Seguridad social, Compensations, Associated Work Cooperative, Social Security