Despido ineficaz de la mujer embarazada y su relación con la operatividad de la empresa comercial.

Abstract

In Ecuador for years it has been evident that the rights of workers in different economic activities have been violated, therefore, the State with the purpose of granting benefits to protect the worker has been in constant changes, however, a problem that still continues to occur despite the legislative provisions, is the untimely dismissal of pregnant workers. In this sense, the purpose of this paper is to determine the protection granted by the Ecuadorian state to pregnant workers in the case of untimely dismissal and the payment made for their liquidation, as well as the effect that this payment has on the company's operations. The methodology used in this work is quantitative of post-positivist current, supported by the inductive method and a demonstrative research that has as an instrument of data collection the calculation of the liquidation, and with a study population that includes all the companies where this problem is present. The results of this research will show the impact that the payment of the liquidation to the pregnant worker has on the operation of the company or business, in this case the commercial company, which can be verified through the tax reconciliation where the increase of the income tax caused and the reduction of the profits in the period can be evidenced. Likewise, the financial statements will show the effect produced by such payment.