El rol de pago, provisión de beneficios y prestaciones laborales en la empresa la Oferta Cía. Ltda. año 2018.

Abstract

In the development of this document we proceeded to review the procedures that correspond to the elaboration of the payment roles and the provision of benefits and work benefits in Ecuador, the objective is to be able to publicize the entire elaboration process, legal regulations and the generalities of the payment role. Faced with the constant failure and evasion of the employer to grant the employee the rights corresponding to their role as a worker, it has been considered convenient to carry out a complete review of what the payment roles are, their objectives, and their regulations, in order that both the remuneration and the benefits and provisions that by law correspond to reach the time and amount stipulated in the procedures. To get to establish such procedures, the study will be carried out in the company THE OFFER Cía. Ltda. From Ecuador, through a theoretical, accounting and legal approach, which will allow to establish the correct and correct way the income and deductions of the workers, giving way to an accounting practice with the legal estimate of all the concepts that make up the item remunerations.