¿Guarderías en las oficinas o reintegro de gastos?
Published date | 02 March 2023 |
Date | 02 March 2023 |
Law Firm | Marval O'Farrell Mairal |
El Decreto n.° 144/2022 del Poder Ejecutivo Nacional dispuso que a partir de marzo de 2023 será exigible para los establecimientos en los que trabajen cien personas o más la obligación de habilitar guarderías y salas maternales para los/las hijos/as del personal que tengan entre 45 días y tres años.
El decreto prevé que las empresas puedan subcontratar los espacios de cuidado o implementarlos de manera consorcial con otros empleadores. Sin embargo, la mayoría optaría por reintegrarle a su personal los gastos por el cuidado de los/las menores.
Por un lado, las empresas prefieren esta opción debido a la eventual responsabilidad que podría caer sobre la parte empleadora que habilita en su establecimiento un lugar de cuidado o que subcontrata el servicio a un tercero. Por otro lado, para los padres y las madres es más atractiva y beneficiosa la posibilidad de que se les reintegren los gastos, porque son libres de elegir el lugar de cuidado para sus hijos/as. Esta alternativa no solo permite elegir el establecimiento por su reputación, sino también por su ubicación, en un contexto en el que el trabajo remoto es cada vez más extendido y en el que ambos progenitores tienden a involucrarse por igual en las tareas de cuidado.
¿Qué dispone el Decreto n.° 144/2022 sobre la posibilidad de reintegrar los gastos?
La norma permite en los casos de teletrabajo, o cuando se pacte en los convenios colectivos de trabajo, reemplazar la obligación de habilitar los espacios de cuidado por el pago de una suma dineraria no remunerativa en concepto de reintegro de gastos de guardería o trabajo de cuidado de personas.
Los gastos deben estar debidamente documentados, es decir, la empresa debe solicitar a su personal el comprobante de pago respectivo, emitido por una institución habilitada por la autoridad nacional o autoridad local (según correspondiere) o bien el recibo de haberes de las personas registradas bajo la categoría “Asistencia y Cuidados de Personas” del Régimen Especial de Contrato de Trabajo para el personal de casas particulares, previsto en la Ley n.° 26844.
El monto reintegrado no puede ser inferior a una suma...
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