Uruguay: Omisión De Aportes De Contribuciones A La Seguridad Social

Last Updated: 8 April 2016
Article by Mauro Da Rocha

¿A QUIÉN RECLAMAR? ¿A LA JUSTICIA LABORAL ORDINARIA O A LA ADMINISTRACIÓN?

En el presente trabajo nos proponemos analizar la competencia y jurisdicción, en cuanto a los reclamos derivados de la omisión de aportes de contribuciones de Seguridad Social.

Muchas son las sentencias que sostienen que en cuestiones relativas a los aportes de contribuciones a la Seguridad Social, nos encontramos ante materia meramente administrativa, y es en el organismo rector de la Seguridad Social en nuestro país, el Banco de Previsión Social, o en su caso el Ministerio de Trabajo y Seguridad Social, donde se deben denunciar los hechos relativos a dichas omisiones.

No obstante, nos encontramos ante una disyuntiva, puesto que los fallos más recientes han argumentado que cuando se derivan daños y perjuicios de estas omisiones, los mismos son a causa de una relación individual de trabajo, y esta materia es competencia exclusiva de los Tribunales de Trabajo (art. 106 ley 12.803), y por tanto del Poder Judicial.

Ante esta problemática, debemos entonces considerar cuándo nos enfrentamos a un conflicto que debe resolverse en sede Administrativa y cuándo en sede Judicial.

LA COMPETENCIA EN SEDE ADMINISTRATIVA

Ha sido muy común, a lo largo de los años, que la mayoría de los fallos judiciales consideren la vía administrativa como la competente en lo relativo a los aportes de contribuciones a la Seguridad Social.

El Tribunal de Apelaciones de trabajo de 2º Turno en sentencia del año 1989 expresó que "el contralor del cumplimiento de las normas laborales y de las infracciones a todos los convenios internacionales, leyes, decretos, laudos y convenios colectivos, está asignado al Ministerio de Trabajo y Seguridad Social a través de la Inspección General de Trabajo y la Seguridad Social, de acuerdo a los artículos 488 y 489 de la Ley Nº 13640, que fijan además, las pautas para la aplicación de multas y sanciones para dichos incumplimientos. Por lo que las involucradas infracciones deberán recorrer, en su caso, la vía administrativa, pudiendo el trabajador movilizar los resortes pertinentes y solo agotada dicha vía, acudir eventualmente a las jurisdiccionales." Según el tribunal, sería la vía administrativa la competente para entender en estos temas, y una vez agotada la misma, se podría entonces plantear el tema en vía jurisdiccional.

Una postura interesante, es la que tiene el Tribunal de Apelaciones de Trabajo de 2º Turno, así como expresa en sentencia Nº 292 del año 2008 "Sobre el agravio por la condena al pago de daños y perjuicios por no aportes al Banco de Previsión Social, el Tribunal tiene posición en el sentido de que cuando no hay aportación total y que por ello el trabajador tiene conocimiento, tiene la vía administrativa para su reclamo, no siendo en consecuencia competencia jurisdiccional su reclamo. Si hubiera diferencia en la aportación de la que el trabajador no tiene conocimiento, si corresponderían los daños y perjuicios, pero no es el caso de autos. Por esto se admite el agravio y se revocará la condena por este rubro." Aquí, el tribunal fija un criterio específico para poder, en cada caso particular, saber cuál es organismo competente para entender, según sea una situación de diferencias por la aportación (competencia jurisdiccional) o por no aportación total de contribuciones (competencia administrativa).

LA COMPETENCIA EN SEDE JUDICIAL

En los últimos años, los criterios se han ido modificando, en base a nuevas sentencias, otorgando competencia al Poder Judicial, y fallando por temas relativos a omisiones en los aportes al Banco de Previsión Social.

El argumento principal que se plantea, para sostener que la competencia en cuanto a la omisión de aportes de contribuciones de Seguridad Social es en sede Jurisdiccional, es que nos encontramos siempre en el marco de una relación individual de trabajo.

Por su parte, el Tribunal de Apelaciones de Trabajo de 2do Turno ha sostenido que compete a la Justicia Laboral, el conocimiento en las causas en las que la privación del trabajador de rubros salariales es imputable a la omisión total del empleador. (Sentencia Nº 160/2008 del 16/07/2008).

Una sentencia muy interesante, que aborda en profundidad esta temática es la Nº 248 del año 2007, del Tribunal de Apelaciones de Trabajo de 1º Turno. El tribunal plantea, en primer lugar el carácter de Derecho Humano Fundamental de la integración del trabajador dependiente al sistema de Seguridad Social, fundándose en la Constitución de la República y demás normas internacionales de Derechos Humanos. Esta afiliación es parte integrante del contrato laboral, y su omisión acarrearía entonces un incumplimiento al mismo. Expresa en este sentido el tribunal: "Así cuando el empleador no afilia al trabajador, o lo afilia falseando la realidad de las variables que interesan – monto de la retribución, número de jornadas en las que se desarrolla el trabajo – está incumpliendo el contrato. Y si tal incumplimiento acarrea daños, por aplicación del principio de reaparación integral del daño, al sujeto pasivo le asiste derecho a que el incumplidor los repare. (art. 1342 C. Civil, Gamarra, Jorge TDCU T. 20 pág.25, sentencia de la SCJ del 23.12.2005; Mangarelli Cristina . "Daños y perjuicios derivados del incumplimiento del empleador de normas relativas a la Seguridad Social" en RDL Nº 186 pág. 375)

CONCLUSIONES

A modo de conclusión, podemos diferenciar distintos ámbitos de competencia.

Resulta claro que el Banco de Previsión Social, debe ser el receptor de las denuncias ante cualquier omisión o diferencia de aportes, que el trabajador pudiera constatar.

Asimismo, compete al Ministerio de Trabajo y Seguridad Social, mediante su organismo denominado "Inspección del Trabajo y de la Seguridad Social", como así lo establece la ley 13.640 en su art. 488, el entender en "Las infracciones a todos los convenios internacionales, leyes, decretos, laudos y convenios colectivos". Dado que dicho ministerio habrá de entender en las relaciones colectivas de trabajo, es en este sentido en el cual debemos interpretar la normativa.

Sin perjuicio de ello, tal como sostuviese la Dra. Rosina Rossi, no existe normativa que exija un proceso previo, para que los Tribunales de Trabajo puedan entender en cuestiones relativas a su competencia.

Puede ser posible afirmar entonces, la posibilidad de acudir a la Justicia Laboral para que entienda en cualquier omisión total, parcial o diferencias de aportes de contribuciones de Seguridad Social, dada su competencia exclusiva y excluyente para entender en los conflictos individuales derivados de relaciones de trabajo.

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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