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.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement

Mondaq.com (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of www.mondaq.com

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about Mondaq.com’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.

Disclaimer

Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.

Registration

Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to unsubscribe@mondaq.com with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.

Cookies

A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.

Links

This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.

Mail-A-Friend

If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.

Emails

From time to time Mondaq may send you emails promoting Mondaq services including new services. You may opt out of receiving such emails by clicking below.

*** If you do not wish to receive any future announcements of services offered by Mondaq you may opt out by clicking here .

Security

This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to webmaster@mondaq.com.

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to EditorialAdvisor@mondaq.com.

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at enquiries@mondaq.com.

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at problems@mondaq.com and we will use commercially reasonable efforts to determine and correct the problem promptly.