Compilada regulación sobre horas extras
LAURA CASTRO
31 de agosto de 2015
Con la expedición del Decreto 1072 de 2015, uno de los 21 mega-decretos compilatorios del Gobierno del Presidente Juan Manuel Santos, por medio de los cuales se busca que Colombia ingrese a la Organización para la Cooperación y el Desarrollo Económicos (OCDE), se ha reabierto el debate sobre ciertos aspectos normativos que desde hace tiempo existen, pero que en la práctica se han venido tratando sin tener en cuenta ciertas formalidades.
Vale la pena aclarar que el Decreto 1072 de 2015 es una compilación de Decretos, los cuales en su contenido no se modifican.
Un ejemplo claro de lo anterior, es la autorización para desarrollar trabajo suplementario, la cual inicialmente fue definida en el Decreto 995 de 1968, y que ahora se encuentra en parte incluida en el la sección 1 del capítulo 2 del Decreto 1072 de 2015.
De acuerdo con la normatividad vigente sobre la materia, ningún empleador, ni aun con el consentimiento expreso de sus empleados puede sin autorización especial del Ministerio del Trabajo, hacer excepciones a la jornada máxima ordinaria de 48 horas semanales, pues en caso contrario podría enfrentarse a multas por parte del Ministerio del Trabajo. La autorización para trabajo en horas extra se debe solicitar cuando al menos un solo trabajador ordinario deba trabajar por un término superior al de la jornada anteriormente indicada. en caso de no hacerlo la Compañía podría enfrentarse a multas por parte del Ministerio del Trabajo.
Lo que realmente vale la pena resaltar de la norma en mención, es que desde el punto de vista práctico, el procedimiento para tramitar la autorización para trabajar horas extra ante el Ministerio del Trabajo no se limita a radicar la solicitud con el lleno de los requisitos legales ante dicha entidad, sino que de manera concomitante obliga al empleador a fijar copia del mismo documento en todos los lugares o establecimientos de trabajo, hasta que se obtenga respuesta por parte del Ministerio.
La resolución por medio de la cual el Ministerio del Trabajo conceda o niegue la autorización para trabajar horas extra debe ser publicada dentro de las instalaciones de la Compañía, en los mismos lugares en los cuales fue publicada la solicitud. Tanto el(os) sindicato(s) (en caso de haber alguno), como el empleador tienen la posibilidad de interponer los recursos de ley en contra de dicha providencia.
Respecto al registro del trabajo suplementario el Decreto retoma la obligación del empleador, de no solo llevar un registro de trabajo suplementario, sino de entregar diariamente un duplicado del mismo a los empleados que hayan causado horas extras, debidamente firmado por el mismo o por su representante. El incumplimiento de la anterior obligación puede traer como consecuencia la revocatoria de la autorización para trabajar horas extra por parte del Ministerio del Trabajo.
Consideramos de gran valor resaltar la normatividad anteriormente indicada, pues a pesar de no traer ninguna modificación, en la práctica se evidencia que se han dejado de cumplir algunos de los requisitos anteriormente indicados, como el de publicar la solicitud o entregar el duplicado diario de las horas extra causadas debidamente firmado por el empleador, lo cual podría generar contingencias importantes a las Compañías, tales como multas o pérdida de la autorización para trabajo en horas extra.
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Labor Reform Approved in Second Debate in the House of Representatives
The House of Representatives approved the labor reform bill presented by the National Government with 93 votes in favor and 13 against. The approved bill contains 81 articles, including provisions for increasing remuneration on mandatory rest days from 75% to 100%, to be phased in by 2027; formalizing employment for community mothers; establishing employment contracts for SENA students; and providing paid leave for medical appointments, school commitments, union commissions, or domestic emergencies, and extending paternity leave to up to 4 weeks.
Articles removed include parental leave for same sex adopting couples, increased compensation for dismissal without just cause, and the agricultural contract.
Eight articles were added addressing formalization and employment for cargo and passenger transportation workers, programs for first and last employment, promotion of sustainable work, flexible work environments, among others.
The bill will now proceed to the Seventh Senate Committee for the final two debates.

Resolution No. 532 of 2024 UGPP: Establishing a Cost Assumption Scheme for Self-employed Workers and Those Who Enter Contracts
Recently, the Special Administrative Unit of Pension Management and Social Security Contributions (“UGPP” by its initials in Spanish) issued Resolution 532 of 2024, establishing a cost assumption scheme for self-employed workers and those who enter contracts other than personal service provision contracts, involving subcontracting and/or the purchase of supplies or expenses, based on the economic activities listed in the International Standard Industrial Classification (CIIU). This scheme also applies to cases where the economic activity is public motor freight transport by road, as a method to establish the base contribution income (IBC).
To apply the presumed cost coefficient, the obligated party must refer to the section of economic activities generating their monthly gross income during the period they received it and apply the corresponding cost percentage.
If the income comes from multiple economic activities, the corresponding cost percentage for each activity must be applied.
Specifically, for the public motor freight transport sector by road, a general cost presumption scheme was defined for self-employed workers and for employers who have verified social security contributions for the drivers they have employed. They can deduct the cost percentage established in the resolution, based on the range of gross income and the number of drivers.
As an exception, a different cost percentage can be set, provided supporting documents are available and requirements established in Article 107 of the Tax Code are met without exceeding the values included in the income tax return.
This resolution will apply from November 1, 2024.

Ministry of Labor Proposes Regulations for Reporting Major Incidents or Accidents in Classified Facilities
The Ministry of Labor has published a draft resolution to regulate procedures for reporting major incidents and accidents in classified facilities, aligning with international industrial safety standards to promote a safer and more responsible work environment.
The draft specifies that the person responsible for the facility must report any major incident or accident within two hours of occurrence, using the Ministry’s designated digital tool.
The resolution also defines criteria for classifying an event as a major incident, including severe injuries, fatalities, property damage, and significant chemical containment losses.
The responsible party must expand the report as the emergency response concludes and calculate annual process safety metrics, reporting them through the same digital tool.

New rules on paternity leave introduced in Colombia
Author: Daniel Salazar López
The Colombian Congress has passed Act 2141 (August 10, 2021) whereby a further protection has been granted to parents. Act 2141 incorporates several new provisions on labor matters and, in particular, on maternity and paternity privileges. The following are the most important aspects of the new law:
- Maternity leave was extended from three (3) months to eighteen (18) weeks after childbirth.
- Unless an authorization is obtained from the Labor Inspector, or the Municipal Mayor in the corresponding case, the dismissal of a worker, whose spouse, partner or permanent partner is pregnant or within eighteen (18) weeks after childbirth and is not formally employed, is prohibited. If dismissal occurs, the dismissed employee shall be entitled to the additional payment of an indemnity equivalent to sixty (60) days of salary.
- In addition, the indemnities and benefits that correspond by virtue of the employment contract shall be recognized.
- Paternity leave is not extended to the worker when his/her spouse, partner or permanent partner is in stable employment.
- Maternity leave is also extended to the parents in the same proportion during the 18 weeks following childbirth.
- The worker must notify the employer, verbally or in writing, of the pregnancy status of his/her spouse, partner or permanent partner and declare under oath that he/she does not have a stable job or that he/she is not a beneficiary of the Social Security Health System. Within the notification, the worker must present the necessary examinations and for this purpose she will have a term of up to one (1) month to prove the pregnancy status.
This new legislation is intended to protect the constitutional right to equality between men and women in the work environment and in harmony with the family environment.

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