Amendments To Decree-Law No 1,446 Of 1976, On The Status Of Training And Employment

Original Language Title: MODIFICA EL DECRETO LEY N° 1.446 DE 1976, SOBRE ESTATUTO DE CAPACITACION Y EMPLEO

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Single Article.-The following amendments to Decree-Law No. 1,446 of 1976, which approves the Training and Employment Regulations:
1.-Refine Article 1 by the following:
" Article 1.-The system of training and employment set out in this decree is intended to provide an adequate level of employment, in order to make the progress of workers possible, the best organization and productivity of the undertakings and the efficiency of the Public Sector Services and Institutions ". 2.-Insert in Article 2 (a), between the words "undertakings" and "of", the following sentence: "and the services and institutions of the Public Sector,".
3.-Insert in article 3 (c), between the words "relations" and "labour", the following phrase: "and migrations".
4.-Insert in Article 10, after the comma (,) which follows the word "undertakings", the following: "services and institutions of the Public Sector."
5.-To add to the third subparagraph of Article 11, replacing the end point by point (.), the following sentence: " As regards intermediate technical bodies, it shall provide for the necessary facilities for small and medium-sized enterprises to companies are adequately integrated into them. " 6.-Article 12 should be remade, as follows:
"Article 12.-Technical training agencies and intermediate technical bodies shall refrain from any kind of pro-litigation or partisan policy action".
7.-Replace the wording of Paragraph 2 of Title I, by the following:
"Of the Occupational Training and its financing.".
8.-Insert in the first subparagraph of Article 16, between the words "enterprises" and "in", the following sentence: "" and the services and institutions of the Public Sector ", followed by a comma (,).
9.-To add to article 18, the following final subparagraph:
" The services and institutions of the Public Sector affected by Decree-Law No. 1,263 of 1975, and any other such services and institutions which are not subject to first category taxation of the Income Tax Act, presented to the Ministry of Finance, together with the background for the drawing up of the budget for the following year, the training programmes for their staff, the implementation of which should be given to the budgetary resources available to them. assigns to the effect and compliance with the requirements and procedures established by the decree with force of Law No. 90, of the Treasury, of 1977, as the case may be. The implementation of these programmes shall be approved by the National Training and Employment Service, in accordance with the general rules laid down by the National Training and Employment Service. "
10.-Article 22 should be remade, as follows:
" Article 22.-Companies or technical bodies which infringe the rules of this decree may be punished by the National Service with a fine of one to twenty minimum monthly income, which may be claimed before the Court. in accordance with the provisions of Law No 14,972.
In particular, infringements which consist in using a licence from the National Service in activities or courses other than those covered by it or making use of such authorization under different conditions shall be considered to be particularly serious. approved.
Without prejudice to the provisions of the preceding paragraphs, in serious and qualified cases, the Technical Bodies may be punished by the cancellation of their recognition or the revocation of their authorization by a substantiated decision of the National address.
The application of the sanction referred to in the preceding subparagraph may be brought before the relevant Civil Court within 15 working days of the notification of the respective decision and in accordance with the rules of summary judgment.
The Court shall have the power to suspend during the proceedings the measure referred to in the third subparagraph of this Article, pending the decision of the complaint filed. "
11.-Article 23 should be remade by the following:
" Article 23.-The disbursements required for the training activities referred to in this paragraph shall be borne by the undertakings and by the services and institutions of the Public Sector. Companies may offset such disbursements, as well as the contributions they make to the intermediate technical agencies with the tax obligations affecting them, in the form and conditions set out in the following Articles.
The disbursements made by the Public Sector Services and Institutions shall be carried out from the budgetary resources allocated to them in accordance with the provisions of the final paragraph of Article 18 of this Decree-Law. "
12.-Replace Article 24 with the following:
" Article 24.-The taxpayers of the First category of the Income Tax Act, with the exception of those whose income comes only from Article 20 (2) (c) and (d) of the said law, may discount the amount of the amount of the income from the (a) to pay for that tax, the costs incurred in the financing of occupational training programmes for its workers. For this term, the maximum amount equal to 1 per cent of the taxable salary paid to staff in the same period may be discounted in the year.
Companies with a maximum of less than three minimum monthly earnings will be able to deduct up to this value in the year.
Companies will, however, have to bear 30% of the costs of training where they are paid to workers whose monthly earnings are equal to or exceed 12 minimum income.
If such courses are held abroad, the employer shall incubate 40% of the costs incurred, irrespective of the level of remuneration of the workers who follow such courses.
The provisions of the preceding subparagraphs shall apply to undertakings carrying out training activities themselves, as well as to those engaged in contracting with technical implementing bodies recognised or authorised, or to carry out their training activities in the case of intermediary technical bodies to those found to be adhering to. " 13.-Add under Article 24 the following Article 24a:
" Article 24a.-The actual disbursements made by the undertakings and which give the right to the credit set out in the preceding article shall be adjusted in the manner set out in Paragraph 3 of Title V of the Law on Income Tax, and not shall constitute a necessary expenditure to produce income. The portion of these disbursements which do not give rise to the credit referred to shall be governed by the rules set out in Article 31 of the Act.
If the charges referred to in the preceding article are carried out, a balance of credit shall be deemed to be an interim payment balance and the rules laid down in Article 97 of the Law on Income to Income shall apply.
The Regulation shall lay down rules for the proper application of the provisions set out in this Article and in the preceding paragraph. "
14.-Article 25 (b) shall be remade by the following:
" (b) The direct cost of the subscribing undertakings to the recognized intermediate technical bodies, which may be equivalent to up to 1% of the total taxable income paid to their workers, or even to their employees, shall be paid directly to the the maximum referred to in the second indent of Article 24, as the case may be.
Such funds may only be deposited in the private banking system or the State. "
15.-Replace Article 27, by the following:
" Article 27.-The National Directorate shall establish an ordinary programme of vocational training grants, of national cover, aimed at persons of limited resources, who are seeking work for the first time or independent workers, with to improve their job skills and to facilitate their access to a stable job.
Without prejudice to the foregoing, the National Directorate shall, annually, propose to the Ministry of Labour and Social Security the execution of special fellowship programmes for those sectors, areas or regions of greatest interest to the country, in accordance with the development programs of the same.
In the case of an independent worker in the rural sector, the training provided by the State may be supplemented by measures of integral training and technical assistance of the worker or his family group. "
16.-Assume in article 29 the sentence that continues after the point followed, passing the sentence to the end point (.).
17.-Article 35 shall be added to the following second subparagraph, moving from the present to the third subparagraph of the present subparagraph:
" For the best achievement of the power referred to in the previous subparagraph, in respect of the municipal placement offices, the National Service shall take into consideration the information provided by the municipal placement offices, the committees composed of the representatives of workers and employers. "; 18.-Article 38 should be remade by the following:
" Article 38.-The bodies referred to in the preceding article may not, in any case, collect or receive from workers sums of money or any other remuneration for the service they provide, either for the purpose of notation of their own record, advertising or advertising expenses, communications, location of employment, for better care, or other.
Infringement of the provisions of this article or, in general, the relevant rules of this Decree-Law or of its Rules of Procedure, by private placement agencies, shall be penalized by the National Service with fines of one to twenty Monthly minimum income.
These fines shall be brought before the competent court in accordance with the provisions of Law No 14,972.
Where, in the view of the National Directorate, the offence is of serious character, it may order the removal of the private body for the laying down of the corresponding register which shall be communicated to the Municipality of its address for the cancellation of the respective patent.
This decision may be appealed to the relevant Civil Court within 15 working days of the notification of the respective resolution and in accordance with the rules of summary judgment. "
19.-Article 50 is to be refine, as follows:
" Article 50.-The General Budget of the Nation shall consult annually on the fiscal contribution to the National Service, which shall include the financing of the regular and extraordinary training programmes referred to in Article 27 of the National this decree law.