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Publication | Junio de 2016
Pago de la prima legal de servicios
Recordamos la obligación legal de pagar quince días de salario el último día de junio por el semestre calendario trabajado y proporcional por fracción de semestre.
El salario base para liquidar la prima será el último salario fijo más el promedio del salario variable del semestre calendario o proporcional por fracción de semestre trabajado.
El auxilio de transporte se debe incorporar a la base para el cálculo de la prima de servicios.
Servicio Nacional de Aprendizaje SENA
Recordamos la obligación legal de reportar en el mes de julio, la variación de la nómina de enero a junio, a fin de que el SENA proceda a fijar la cuota de aprendices que estaría obligada a contratar la empresa, con base en el promedio de trabajadores de dicho semestre.
Las empresas que no han tenido variación en la nómina del semestre, no deben hacer este reporte.
Publication
In this edition of Regulation Around the World we review the position regarding beneficial ownership registers which has come into the spotlight following work by the Financial Action Task Force and the introduction of reforms in a number of jurisdictions.
Publication
The European Union’s Foreign Subsidies Regulation (the FSR) entered into force on 12 January 2023 and creates a new regime aimed at combating distortions of competition on the EU internal market caused by foreign subsidies. It imposes mandatory notification and approval requirements for acquisitions of significant EU businesses and large EU public tenders, and gives the European Commission (EC) extensive powers to launch ex officio investigations. The notification requirements go live on 12 October 2023.
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