Costa Rica: Ley del Trabajador Independiente
Published date | 04 May 2023 |
Law Firm | Consortium Legal |
A falta de publicación en el Diario Oficial La Gaceta, la “Ley del Trabajador Independiente” ya es una realidad. La nueva normativa se compone tan solo de dos artículos y dos Transitorios, sin embargo, su contenido trae consigo cambios sustanciales en favor de miles de trabajadores independientes.
El artículo primero de la ley define al trabajador independiente como toda persona física que realiza un trabajo sin subordinación en el contexto de una actividad económica, y que ejerce el control de sus actividades por cuenta propia, pudiendo trabajar solo o en colaboración con otros trabajadores independientes y proporcionar o no trabajo a terceros.
La novedad más significativa se incorpora en el artículo segundo, poniendo fin a ajustes retroactivos – completamente arbitrarios – de más de quince años por parte de las dependencias de Inspección de la CCSS, pues finalmente fija el plazo de prescripción para determinar, imponer sanciones y/o para cobrar cuotas a la seguridad social en un plazo de cuatro años. Cabe indicar, dicho plazo de prescripción se extenderá a diez años en tres supuestos distintos: (a) que los trabajadores independientes no se inscriban ante la CCSS, (b) que se incumplan deberes formales de declaración debidamente regulados y (c) en el caso de trabajadores independientes que estén registrados, pero hayan presentado declaraciones calificadas como fraudulentas.
También como novedad, el citado artículo 2 agrega que la prescripción deberá ser declarada en sede administrativo a petición del trabajador independiente, sin perjuicio de que pueda ser alegada también en sede judicial.
Por otra parte, el Transitorio I de la ley le otorga a la CCSS un plazo de seis meses, contado a partir de la aprobación de la ley, para que realice los ajustes en sus sistemas de información y reglamente las condiciones, requisitos y trámites necesarios para su implementación.
Finalmente, el Transitorio II dispone una aplicación retroactiva de la ley (avalado por la Sala Constitucional) en el siguiente sentido:
- Trabajadores independientes inscritos: para contribuciones a la seguridad social nacidas antes de la entrada en vigor de la normativa, independientemente de que existan o no procedimientos determinativos, sancionatorios o de cobro, se aplicará un plazo de prescripción de cuatro años. Para este supuesto, el...
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