- August 18, 2019
- Posted by: LAS
- Categories: Normative, Taxes, Uncategorized
2do BONUS “Effort for Bolivia” Regulation
In the following point we summarize the Ministerial Resolution that regulates the payment of the 2nd bonus of the 2018 management that in its important parts indicates:
- CREDITORS TO PAYMENT: workers with an age of 3 months continuously and uninterruptedly and workers one calendar month in the present management and that the total earned does not exceed Bs. 15,000.-
It is appropriate to pay for Twelfth also to workers who had worked 3 months continuously and uninterruptedly but who had not completed the year and that does not exceed Bs. 15,000.- including incorporations made until October 1, 2018 whose income does not exceed Bs 15,000.-
The payment for twelfth also corresponds to seasonal or temporary workers who had worked 3 months continuously and uninterruptedly and workers who had worked a calendar month, incorporated until December 1, 2018
- OPTIONAL CHARACTER: For workers whose total earned is greater than Bs. 15,000.- is optional
- CALCULATION BASE: The average of the total earned from the last 3 months of the 2018 management or the average of the 3 months prior to the conclusion of the employment relationship, also applied to seasonal or temporary work.
In the case of workers who had worked a calendar month during the management, the basis of the calculation will be made by virtue of the remuneration corresponding to the month worked.
- APPLICATION OF THE INCENTIVE TO THE CONSUMPTION OF PRODUCTS MADE IN BOLIVIA: Private sector employers, public companies, strategic national public companies and public entities subject to the scope of the LGT must allocate 15% of the total amount of the second bonus Effort by Bolivia of management 2018 to the incentive to the consumption of products made in Bolivia, prior express agreement between the employer and the workers on the products purchased
- DEADLINE FOR PAYMENT: Employers from the private sector may exceptionally request the extension of the deadline to pay the second bonus, making their formal request duly signed and justifying the reason for the extension, which will have the character of an affidavit, having as fatal deadline until Friday, December 28, 2018.
- PENALTY: In case of non-compliance, it will be sanctioned with the double payment of said concept…
- PRESENTATION OF SHEETS:
- Las planillas de pago del 2do aguinaldo se deben presentar hasta el 30/01/2019
- En caso de ampliación deben presentar las planillas hasta el 30/04/2019