Pagos de los aportes a la seguridad social en trabajadores con varios contratos de prestación de servicios en Colombia
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Fecha
2020
Autores
Pacheco del Rio, Miguel Ángel
Baesa Villafañe, Fanol
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
Desde un marco constitucional tenemos el artículo 48 de la constitución seguido de la ley 100 de 1993 y demás normas que hablan del sistema de seguridad social integral y que la definen como un servicio público de carácter obligatorio que se prestará bajo la dirección, coordinación y control del Estado, en sujeción a los principios de eficiencia, universalidad y solidaridad, además de esto es importante precisar que una de las obligaciones derivadas de la celebración de contratos de prestación de servicios es el pago de las contribuciones al Sistema General de Seguridad Social, razón por la cual los independientes contratistas deberán realizar los aportes correspondientes de acuerdo con lo establecido en la norma, analizaremos como se está aplicando en la realidad en cuanto a independientes que tienes uno o más contratos de prestación de servicios, dado que cuando se presenta esta situación el contratista debe hacer aportes a la seguridad social por cada uno de sus contratos, sin embargo observamos que esto en gran parte no se viene cumpliendo y vemos que existen muchas personas que laboran por prestación de servicios en muchas entidades al mismo tiempo y solo hacen aportes por el valor más alto de los contratos y con este mismo facturan en el resto de contratos, es por esto que daremos a conocer cuáles son las consecuencias de hacer esta mala práctica y cuál es la entidad que regula y castiga esta comportamiento.
From a constitutional framework we have article 48 of the constitution followed by law 100 of 1993 and other regulations that speak of the comprehensive social security system and that define it as a mandatory public service that will be provided under the direction, coordination and control of the State, subject to the principles of efficiency, universality and solidarity, in addition to this it is important to specify that one of the obligations arising from the conclusion of contracts for the provision of services is the payment of contributions to the General Social Security System, reason by which the independent contractors must make the corresponding contributions in accordance with the provisions of the standard, we will analyze how it is being applied in reality in terms of independents that you have one or more service provision contracts, given that when this situation arises the contractor must make contributions to social security for each of its c However, we observe that this is largely not being accomplished and we see that there are many people who work for the provision of services in many entities at the same time and only make contributions for the highest value of the contracts and with this same invoice in The rest of the contracts, that is why we will announce what are the consequences of doing this bad practice and what is the entity that regulates and punishes this behavior.
From a constitutional framework we have article 48 of the constitution followed by law 100 of 1993 and other regulations that speak of the comprehensive social security system and that define it as a mandatory public service that will be provided under the direction, coordination and control of the State, subject to the principles of efficiency, universality and solidarity, in addition to this it is important to specify that one of the obligations arising from the conclusion of contracts for the provision of services is the payment of contributions to the General Social Security System, reason by which the independent contractors must make the corresponding contributions in accordance with the provisions of the standard, we will analyze how it is being applied in reality in terms of independents that you have one or more service provision contracts, given that when this situation arises the contractor must make contributions to social security for each of its c However, we observe that this is largely not being accomplished and we see that there are many people who work for the provision of services in many entities at the same time and only make contributions for the highest value of the contracts and with this same invoice in The rest of the contracts, that is why we will announce what are the consequences of doing this bad practice and what is the entity that regulates and punishes this behavior.
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Palabras clave
Corte constitucional, Aportes a la seguridad social, Contratos de prestación de servicios, Sanciones, Constitutional court, Contributions to social security, Contracts for the provision of services, Sanctions