Tratamiento contable de las remuneraciones y beneficios sociales en base a la normativa ecuatoriana laboral vigente.

Abstract

In the development of this work is framed as a fundamental right recognized in the Constitution of the Republic the right that all people have to work, considered as a basis for a decent life, which means that all people should have the ability to earn life with the work they choose, including safe and healthy conditions that are not degrading to human dignity, where a minimum wage must be guaranteed for workers that allows them to lead a decent life for themselves and their families, in turn He noted the importance of knowing and applying the foundations of internal legal regulations regarding remunerations, bonuses and social benefits of both public institutions and private companies. When exemplifying it, it was verified its correct calculation and accounting record, the same that was made through the legal and theoretical analysis of documentary sources such as scientific journals, books and internal labor regulations. The results allowed to conclude that employers have the obligation to grant fair remunerations that constitute a guarantee that contributes to improve the quality of life of Ecuadorian families and in turn improves the productive apparatus of society, as well as to grant all the social benefits that by right they correspond to their workers.