Caso de estudio: financiamiento del presupuesto del Instituto Ecuatoriano de Seguridad Social, periodo 2018 - 2021.

Abstract

vThe Instituto Ecuadorian de Security Social (IESS) stands out as a crucial component of the welfare state, seeking to ensure the human right to health in various sectors, whether public or private. This case study focuses on analyzing the financing of the IESS's occupational hazard insurance from 2018 to 2021. Supported by the Constitution of the Republic, the IESS aims to provide social protection services tailored to the individual and collective needs of Ecuador's inhabitants, with particular attention to rural populations. The occupational hazard insurance (OHI) of the IESS is an integral system designed to protect affiliates against workplace accidents or illnesses arising from their professional activities. It offers medical care, rehabilitation, financial compensation, and, in some cases, pensions for disability or death, aiming to support both employees and their families in situations affected by work-related events. This work focuses on analyzing the financing of the IESS by reviewing the budget for occupational risk insurance and its benefits in the years 2018-2021. Whose product was financed by economic benefits was a budget fulfilled in 2020 of 91.01% as a higher percentage, while in 2021 there was a low fulfillment of 55.32% of the accrued budget.