Procedimientos en la elaboración de las remuneraciones y beneficios sociales por pagar aplicando la normativa legal vigente.

Abstract

In the development of this work we have based on human rights and the constitution of the republic that makes it clear that every person has the right to a decent job with his just compensation equivalent to his work effort given to an employer to satisfy the needs both the company and the worker who is the support of his family, the employee has the support of the labor code that is responsible for enforcing the provisions of the law applying the correct procedures of remuneration and social benefits payable , the lack of knowledge to carry out the accounting procedures, payment roles, social benefits and the incorrect application of the regulations means that there are problems both for the company that may lead to a penalty, and for employees who do not receive the correct compensation , the objective of the research will be to develop the correct accounting procedure, by applying of the Ecuadorian legislation in force, for the elaboration of the remunerations to pay and social benefits, for this reason the legal regulation must be interpreted, detailing the procedures for the elaboration of the remunerations to be paid and its accounting record, this investigation is carried out in the company DUOLINGO Cía. Ltda. Through a legal, accounting and theoretical approach through the collection of data through journals, scientific articles and current regulations, resulting in that employees must receive their corresponding salaries without exception.