Alerta Laboral: Se establecen disposiciones reglamentarias para la aplicación del Decreto de Urgencia N° 127-2020
Published date | 11 March 2021 |
Law Firm | Rubio Leguía Normand |
Se establecen disposiciones reglamentarias para la aplicación del Decreto de Urgencia N° 127-2020
Mediante Decreto Supremo N° 004-2021-TR, publicado el día 11 de marzo de 2021, se dictaron disposiciones reglamentarias para la aplicación del Decreto de Urgencia Nº 127-2020, Decreto de Urgencia que establece el otorgamiento de subsidios para la recuperación del empleo formal en el sector privado y establece otras disposiciones, conforme al siguiente detalle:
1. Objeto de la norma
La presente norma tiene por objeto establecer disposiciones reglamentarias para operativizar el pago del subsidio regulado en el Decreto de Urgencia Nº 127-2020, y establece otras disposiciones entre los que se encuentran los extremos referidos a la determinación de los trabajadores y remuneraciones que son considerados para la calificación de empleadores elegibles para el otorgamiento del referido subsidio.
2. Calificación del empleador elegible para la asignación del subsidio
El Ministerio de Trabajo y Promoción del Empleo verificará que el empleador cumpla con el incremento de trabajadores y el mantenimiento o incremento de remuneraciones brutas, en atención a lo declarado en la Planilla Mensual de Pagos – PLAME de la Planilla Electrónica, de acuerdo con las condiciones siguientes, comparando el mes de cálculo del subsidio respecto del mes de octubre de 2020:
a) Que incremente la cantidad total de trabajadores;
b) Que incremente la cantidad de trabajadores con remuneraciones brutas de hasta S/2,400; y
c) En el caso de empleadores que tengan más de cien (100) trabajadores, la suma total de las remuneraciones brutas de los trabajadores que ganan más de S/ 2,400.00 no sea inferior al 80% de la de octubre de 2020.
El incumplimiento de alguna de estas condiciones tiene como consecuencia el no otorgamiento del subsidio en el respectivo mes.
3. Remuneración bruta mensual
Para efectos de lo dispuesto en el Decreto de Urgencia N° 127-2020, se considera remuneración bruta mensual el íntegro de lo que el trabajador recibe por sus servicios, conforme a la definición establecida en los artículos 6 y 7 del Decreto Supremo Nº 003-97-TR; así como, aquellos conceptos que tienen carácter remunerativo por disposición expresa de la norma, siempre que, en ambos casos, tengan una periodicidad no mayor a la mensual.
A su vez, se consideran parte de la remuneración bruta mensual, los subsidios por incapacidad temporal y maternidad otorgados por el Seguro Social de Salud – EsSalud, en reemplazo de la remuneración del trabajador.
Se excluyen de la remuneración bruta mensual las remuneraciones complementarias de naturaleza variable o imprecisa, tales como...
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