Efecto económico y tributario por despido intempestivo de personal en estado de gestación.

Abstract

Ecuadorian labor legislation has been constantly changing in order to grant protections, rights, obligations and benefits to safeguard the integrity of each of the collaborators of a company or business. In this sense, this paper focuses on the case of violation of labor rights of a pregnant worker in an agricultural company, trying to show the economic and tax effect caused by the payment of the amounts corresponding to the liquidation for untimely dismissal of the employee. For this purpose, a quantitative methodology of post-positivist current was used, since the problem studied is an issue that continues to occur in the labor sector, supported by an inductive method with a type of demonstrative research of transactional design that will use as a data instrument the accounting calculation and a population focused on all the companies and businesses in which the mentioned problem is evidenced. The results obtained during this research will allow identifying the amounts that the pregnant worker is entitled to receive for the unilateral dismissal caused by the employer without just cause and the other assets corresponding to her liquidation, as well as the effect that such payment will have on the company's operations, which can be evidenced through the respective tax reconciliation and financial statements of the period in which this action against the pregnant worker takes place.