Even after the economic crisis triggered by the outbreak of the new coronavirus, many workers suspended during this period feared that their employers would not pay such a premium payment. But according to the Deputy Minister of Employment Services María Isabel Salazar, he explained that people whose employment contract has been suspended due to covid-19 restrictions, employers must pay them the full bonus and not give them discounts for the duration of the suspension. Otherwise, they can file a complaint with the Ministry of Labour. Article 8 prohibits the payment of the premium in kind. Yes, although the advances granted to the employee during the year in connection with the concepts of bonuses do not exempt the employer from the obligation to cancel the entire benefit on the occasion provided for by this decree. For the purposes of this question, Article 4 provides that the premiums granted to the employee do not relieve the employer of the obligation to pay in full. The amount of the bonus is one twelfth of the total salary earned in a year. To calculate the bonus, it must be taken into account that the calculation begins from December 1 of one year and ends on November 30 of the following year. On the basis of the above, the law of Decree Aguinaldo 76-78 of the Congress of the Republic with a length of 19 articles was promulgated. The bonus cannot be accumulated from year to year, in order to earn a larger sum.
At the end of his contract, the employee has the right to immediately receive from the employer the proportional part of the premium according to the hours worked. In addition, the declaration referred to in the preceding Article may be made in accordance with the competent official or in writing with a legal signature. No. The premium for the grante and for the recipient is deductible from income tax, is not subject to the payment of taxes, fees and other charges, including stamp duty and stamp paper, and is not effective for the payment of contributions from the Guatemalan Social Security Institute. Institute of Workers` Leisure and Technical Institute of Training and Productivity. In addition, the provisions must be respected without prejudice to the rights to which workers are entitled under customs, contractual, legal or supervisory provisions with regard to the payment of deferred or accumulated wages. The Aguinaldo in Guatemala is a benefit that employers must pay to their employees. This right is established in the law that governs the determination of the Aguinaldo by Legislative Decree 76-78 of the Congress of the Republic. Article 11 Employers or enterprises which are not economically able to grant all or part of the bonuses to their employees must prove this by means of affidavits which they submit to the nearest administrative authorities. Peralta`s goal was to provide workers with economic resources to celebrate traditional New Year`s celebrations. According to Luis Linares, the former Minister of Labour, the bonus was born as part of a compensatory social approach for workers. Members of the National Magisterium are charged the annual bonus, which for this purpose includes the corresponding basic salary plus supplements for levelling and teaching scale.
In general, the bonus payment is as follows: 50% in the first half of December of each year and the remaining 50% in the second half of January of the following year. When the employee interrupts his services, the premium is paid in proportion to the hours worked. 50% must be paid in the first half of December and the remaining 50% in the second half of the following January, although companies or private employers that cover by agreements, collective agreements, customs duties or voluntarily one hundred percent of the bonus benefit in December are not obliged to pay an additional in January. In general, the General Labour Inspectorate (IGT) is the body responsible for carrying out these inspections after 18 September. December is responsible for checking how many companies comply with the premium payment and how many companies escape the payment, to which a corresponding penalty will be applied if they insist on not complying. In the case of temporary posts, the bonus shall be distributed in proportion to the working time worked between the holder and the person who has occupied it on a temporary basis, provided that he has a relationship with the State on the thirtieth November of each year. Guatemala has laws on bonuses for workers in the private and public sectors. For the calculation of the bonus for workers who appear on the wage bill on the thirtieth of November of each year, the sum of the wages earned by them during the above month is taken as a basis. In the case of civil servants or domestic workers and those in receipt of pensions, retirement or Montepío, the allowance for the month of November shall be taken as a basis. For employers or companies that do not comply with the payment of the premium, administrative penalty decisions will be issued if it is determined that an employer does not comply with the payment of 50% of the premium.
The provisions of article 272 of the Labour Code are also used. In case of examination by the labor authorities, companies must provide the appropriate proof with the signature or digital fingerprint of the employee, it is presumed that the bonus has not been paid, unless proven otherwise. However, certain criteria must also be followed, depending on the time and time in which the employee started his work or the provision of his service to the company. This is the case mentioned in article 102, paragraph J, of the Political Constitution of the Republic of Guatemala, which stipulates that the employer must grant a bonus of at least 100% of the monthly salary each year, or that already fixed if it is higher, to employees who have worked for an uninterrupted year and before the date of grant. In this sense, the bonus is an economic benefit that the additional employee receives from the twelve monthly salaries he receives per year. Some believe that the Aguinaldo is a gift or gift offered for Christmas celebrations, and over time it has become an economic comfort for many employees who use this income for various expenses. On the basis of the foregoing and following the history, the bonus has been transformed into a work performance which obliges the employer to make such a payment and which ensures the economic well-being of the workers who receive it. The annual bonus, which corresponds to the ordinary monthly salary, must be paid as follows: fifty per cent (50%) in the first half of December of each year and fifty per cent (50%) remaining during the payment periods corresponding to the month of January of the following year.
If the official or official ceases to provide services, the bonus shall be paid in proportion to the time spent. Companies that cover 100% of the premium benefit in December from customs or that are not voluntarily obliged to pay a supplement in January Article 1 stipulates that each employer is required to grant a bonus to its employees each year. The equivalent of 100% of the regular monthly salary or salary that employees earn for a year of uninterrupted service or the corresponding proportional portion. The bonus is deductible from income tax (ESR). You are not subject to the payment of taxes, fees and other charges of any kind. Payment of IGSS, IRTRA and INTECAP fees is not possible. As every December, employees are waiting for their bonus, which is an exceptional remuneration granted by companies to all their employees in the public and private sectors, so that they can best cover the expenses of the celebrations at the end of the year and the beginning of next year. Although very little is known about how the Aguinaldo was born.
According to an article published by Natalia Gándara, editor-in-chief of Prensa Libre, it is noted that the origin of the Aguinaldo is derived from the ancient Celtic traditions that knew it as “Eguinad” or “Equinand”, a term with which they gave gifts at the end of the year to express their good wishes.
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