Uruguay: Creación De Fondos De Garantía De Créditos Laborales. Análisis Del Proyecto De Ley

Last Updated: 16 February 2016
Article by Jesus Ferreira Pozzi

Con fecha 7 de setiembre del año pasado se presentó en la Cámara de Representantes un proyecto de ley que propone crear un Fondo de Garantía de Créditos Laborales, intentando evitar que la posible insolvencia patronal no tenga repercusiones en los créditos de los trabajadores. En el presente trabajo nos proponemos realizar un breve análisis de su contenido.

1. NOCIONES FUNDAMENTALES DEL PROYECTO

a) Objetivo

El Proyecto pretende crear un Fondo de Garantía que sería utilizado para satisfacer determinados créditos laborales al momento de configurarse la insolvencia de la parte empleadora. La primer propuesta es que dicho Fondo sería administrado por el Banco de Previsión Social, financiado fundamentalmente por determinados aportes patronales (consagrados a texto expreso) y ejecutado por un Órgano de integración tripartito dependiente del Ministerio de Trabajo y Seguridad Social.

b) Beneficiarios y excluidos del Fondo

En este sentido nos parece un acierto del legislador ser sumamente preciso a la hora de determinar quiénes serán los beneficiarios y excluidos del régimen que se pretende crear. A estos efectos, el Art. 4 del Proyecto establece como beneficiarios a los trabajadores respecto de los créditos laborales originados en una relación de dependencia, sea con empleadores de la actividad privada o personas públicas no estatales. Adicionalmente se prevé que en caso de fallecimiento del titular del crédito (el trabajador) "se considerarán beneficiarios los causahabientes conocidos, cónyuge o concubino. En caso de concurrencia de varios beneficiarios le corresponderá el 50% (cincuenta por ciento) del total a percibir al cónyuge o concubino; el 50% (cincuenta por ciento) restante se distribuirá por partes iguales entre los demás beneficiarios".

Por su parte, el Art. 5 del Proyecto se encarga de precisar con exactitud a los excluidos del Fondo. No tendrán este derecho aquellos trabajadores vinculados al empleador por afinidad o consanguinidad hasta el tercer grado inclusive, ni el personal de alta dirección. A los efectos interpretativos de este artículo propuesto se define el personal de alta dirección a los gerentes generales y a todo aquél que tuviera facultades de decisión sobre cuestiones sustanciales en la actividad del empleador.

De la misma forma, tampoco tendrán derecho a este beneficio aquellos trabajadores que hubiesen percibido sus créditos laborales mediante los mecanismos consagrados en la Ley de Concursos (Instituto del Pago Anticipado, Art. 62 de Ley Nº 18.387; o cuando esos créditos se computen como aporte a la cooperativa de trabajo que se constituya, Art. 174.2 de Ley Nº 18.387).

c) Créditos y límite máximo garantizado

El Art. 6 del Proyecto establece cuáles serán los créditos laborales protegidos por este Régimen:

  • 1º. Sueldos o jornales generados en los seis meses inmediatos a la fecha de cese de pago o último salario abonado.
  • 2º. Licencias, salarios vacacionales y aguinaldos generados correspondientes a los dos últimos años previos a la fecha prevista en el numeral anterior.
  • 3º. Indemnización por despido común.
  • 4º. Multa del 10% (diez por ciento) (artículo 29 de la Ley N° 18.572, de 13 de setiembre de 2009) aplicada sobre los créditos mencionados en los numerales precedentes.

Por su parte, el límite máximo alcanzado a los efectos de la protección mencionada es cuantificado en UI 105.000 (ciento cinco mil unidades indexadas).

d) Financiación del Fondo de Garantía

A los efectos de su integración económica, el Proyecto prevé cuatro numerales, estableciéndose una contribución especial a cargo de todos los empleadores de la actividad privada y de las personas públicas no estatales, de un 0,5% de todos los rubros que constituyan materia gravada de cada uno de los trabajadores.

La segunda forma de financiación de este Fondo será todo lo percibido por el propio Fondo de Garantía en el ejercicio de sus potestades de subrogación. A dichos efectos corresponde tener presente lo preceptuado por el Art. 15 del Proyecto que establece que el BPS se subrogará en los derechos y acciones de los trabajadores beneficiarios, por las cantidades efectivamente abonadas por el Fondo hasta el momento del cobro, conservando el mismo grado y prelación de los derechos y acciones de los trabajadores amparados.

La tercera vía de financiación consagrada en el Proyecto son los intereses, rentas, colocaciones y demás resultados de las inversiones que la reglamentación o la ley autoricen al órgano administrador (BPS).

Por último, se consagra como otra fuente de recursos para el Fondo de Garantía el importe de las multas, recargos y penas pecuniarias por violaciones a las disposiciones del presente Proyecto, que determinará la reglamentación. A dichos efectos corresponde tener presente lo estipulado en el Art. 17 del propio Proyecto, en donde se establece una multa para el empleador que incumpla con el pago de la contribución especial consagrada (primer fuente de ingresos del Fondo), será sancionado con una multa del 100% de lo que se adeude por dicho concepto, actualizado en unidades indexadas.

2. PREVISIONES GENERALES

El Proyecto también contiene algunas previsiones de carácter más general, como la creación de una Comisión Tripartita en la órbita del MTSS (mencionada más arriba) estableciendo su integración, competencia y funcionamiento. También se prevé expresamente la posibilidad de recurrir a los órganos del Poder Judicial a los efectos de reclamar la satisfacción de los créditos laborales sin perjuicio de haber cursado la solicitud a la Comisión Tripartita, esto es, el trabajador mantiene su derecho de recurrir a los órganos jurisdiccionales para satisfacer sus créditos laborales en coexistencia con el régimen que se pretende crear.

Aunque parezca innecesario, el Proyecto aclara que la protección regulada será acumulable a todas las demás prestaciones de seguridad social. Y por último, con respecto a su vigencia, de aprobarse el Proyecto sin modificaciones, el mismo comenzaría a regir a partir de los 180 días de su entrada en vigencia.

3. BREVES COMENTARIOS FINALES

Este Proyecto de Ley surge ante la desconfianza que ha nacido en los trabajadores respecto al funcionamiento de la Ley de Concursos y la convicción de que es insuficiente la regulación, tal como se detalla en la exposición de motivos. Sin perjuicio que en la Ley de Concurso se establezcan prioridades para los créditos laborales (Art. 62), parece no ser suficiente una vez analizado el presente Proyecto.

Una crítica que se le ha hecho hasta el momento a este Proyecto por parte de la doctrina especializada es la creación de un tributo exclusivamente dirigido a la parte empleadora, siendo solo la parte trabajadora la beneficiada por este régimen. Seguramente sea un extremo acaloradamente discutido en los órganos legislativos. Sin perjuicio de no perder de vista los objetivos que fundamentan este Proyecto, surgirá la necesidad de alivianar la carga tributaria del empleador, o buscar la forma de que una parte de dicho aporte sea realizado por el trabajador, quien será el único beneficiado.

Solo restará aguardar que se cumpla con el procedimiento de aprobación parlamentario y estar atentos a las posibles reformas que puedan hacerse de este Proyecto así como la eventual aprobación o no del mismo. Llegado el caso, de aprobarse el mismo tendremos la posibilidad de analizar si los objetivos trazados fueron o no debidamente logrados.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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