Strict Standards: Non-static method Loader::database() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 23

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 164

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 165

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 166

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 167

Strict Standards: Declaration of dbTable::create() should be compatible with dbObject::create() in /home/conex/public_html/sitio/concrete/libraries/3rdparty/adodb/adodb-xmlschema03.inc.php on line 642

Strict Standards: Declaration of dbIndex::create() should be compatible with dbObject::create() in /home/conex/public_html/sitio/concrete/libraries/3rdparty/adodb/adodb-xmlschema03.inc.php on line 806

Strict Standards: Declaration of dbData::create() should be compatible with dbObject::create() in /home/conex/public_html/sitio/concrete/libraries/3rdparty/adodb/adodb-xmlschema03.inc.php on line 1051

Strict Standards: Declaration of dbQuerySet::create() should be compatible with dbObject::create() in /home/conex/public_html/sitio/concrete/libraries/3rdparty/adodb/adodb-xmlschema03.inc.php on line 1302

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 168

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 26

Strict Standards: Non-static method Cache::startup() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 27

Strict Standards: Non-static method Cache::getLibrary() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/cache.php on line 64

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/cache.php on line 28

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 30

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 31

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 32

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 33

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 34

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 35

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 36

Strict Standards: Declaration of DatabaseItemList::sortBy() should be compatible with ItemList::sortBy($column, $direction = 'asc') in /home/conex/public_html/sitio/concrete/libraries/item_list.php on line 0

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 37

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 38

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 39

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 40

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 41

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 42

Strict Standards: Declaration of BlockController::setupAndRun() should be compatible with Controller::setupAndRun() in /home/conex/public_html/sitio/concrete/libraries/block_controller.php on line 0

Strict Standards: Declaration of BlockController::get() should be compatible with Controller::get($key = NULL) in /home/conex/public_html/sitio/concrete/libraries/block_controller.php on line 0

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 43

Strict Standards: Declaration of AttributeTypeView::action() should be compatible with View::action($action, $task = NULL) in /home/conex/public_html/sitio/concrete/libraries/attribute/view.php on line 0

Strict Standards: Non-static method Loader::library() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 44

Strict Standards: Declaration of AttributeTypeController::setupAndRun() should be compatible with Controller::setupAndRun() in /home/conex/public_html/sitio/concrete/libraries/attribute/controller.php on line 0

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 52

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 53

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 54

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 55

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 56

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 57

Strict Standards: Declaration of PendingAttributeType::getList() should be compatible with AttributeType::getList($akCategoryHandle = false) in /home/conex/public_html/sitio/concrete/models/attribute/type.php on line 0

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 58

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 59

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 60

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/models/file.php on line 3

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 61

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 62

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 63

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 64

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 65

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/models/collection_types.php on line 25

Strict Standards: Declaration of CollectionAttributeKey::getList() should be compatible with AttributeKey::getList($akCategoryHandle, $filters = Array) in /home/conex/public_html/sitio/concrete/models/attribute/categories/collection.php on line 0

Strict Standards: Declaration of CollectionAttributeKey::add() should be compatible with AttributeKey::add($akCategoryHandle, $type, $args, $pkg = false) in /home/conex/public_html/sitio/concrete/models/attribute/categories/collection.php on line 0

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 66

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 67

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 68

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 69

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 70

Strict Standards: Declaration of Page::add() should be compatible with Collection::add($data) in /home/conex/public_html/sitio/concrete/models/page.php on line 0

Strict Standards: Declaration of Page::duplicate() should be compatible with Collection::duplicate() in /home/conex/public_html/sitio/concrete/models/page.php on line 0

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 71

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 72

Strict Standards: Declaration of ComposerPage::getByID() should be compatible with Page::getByID($cID, $versionOrig = 'RECENT', $class = 'Page') in /home/conex/public_html/sitio/concrete/models/composer_page.php on line 0

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/models/composer_page.php on line 11

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 73

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 74

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 75

Strict Standards: Non-static method Loader::model() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 76

Strict Standards: Non-static method View::getInstance() should not be called statically in /home/conex/public_html/sitio/concrete/config/theme_paths.php on line 4

Warning: session_start(): Cannot send session cookie - headers already sent by (output started at /home/conex/public_html/sitio/concrete/dispatcher.php:23) in /home/conex/public_html/sitio/concrete/startup/session.php on line 18

Warning: session_start(): Cannot send session cache limiter - headers already sent (output started at /home/conex/public_html/sitio/concrete/dispatcher.php:23) in /home/conex/public_html/sitio/concrete/startup/session.php on line 18

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 13

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 20

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 24

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 27

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 31

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 35

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 39

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 43

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 48

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 54

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 90

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 114

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 118

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 122

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 126

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 131

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 136

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 140

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 144

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 148

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 152

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 156

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 160

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 165

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 168

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/app.php on line 177

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Config::getOrDefine() should not be called statically in /home/conex/public_html/sitio/concrete/config/localization.php on line 5

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/config.php on line 108

Strict Standards: Non-static method Localization::init() should not be called statically in /home/conex/public_html/sitio/concrete/config/localization.php on line 37

Strict Standards: Non-static method Loader::helper() should not be called statically in /home/conex/public_html/sitio/concrete/startup/autoload.php on line 4

Strict Standards: Non-static method Object::camelcase() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 245

Strict Standards: Non-static method FileTypeList::getInstance() should not be called statically in /home/conex/public_html/sitio/concrete/config/file_types.php on line 15

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/startup/debug_logging.php on line 3

Strict Standards: Non-static method Cache::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/package.php on line 78

Strict Standards: Non-static method Cache::key() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/cache.php on line 116

Strict Standards: Non-static method Cache::getLibrary() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/cache.php on line 120

Strict Standards: Non-static method Cache::key() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/cache.php on line 136

Strict Standards: Non-static method Loader::package() should not be called statically in /home/conex/public_html/sitio/concrete/startup/packages.php on line 8

Strict Standards: Non-static method Object::camelcase() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 281

Strict Standards: Non-static method Loader::package() should not be called statically in /home/conex/public_html/sitio/concrete/startup/packages.php on line 8

Strict Standards: Non-static method Object::camelcase() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 281

Strict Standards: Non-static method Loader::package() should not be called statically in /home/conex/public_html/sitio/concrete/startup/packages.php on line 8

Strict Standards: Non-static method Object::camelcase() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 281

Strict Standards: Non-static method Loader::package() should not be called statically in /home/conex/public_html/sitio/concrete/startup/packages.php on line 8

Strict Standards: Non-static method Object::camelcase() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 281

Strict Standards: Non-static method Events::getInstance() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/events.php on line 97

Strict Standards: Non-static method User::checkUserForeverCookie() should not be called statically in /home/conex/public_html/sitio/concrete/startup/user.php on line 4

Strict Standards: Non-static method Loader::helper() should not be called statically in /home/conex/public_html/sitio/concrete/startup/autoload.php on line 4

Strict Standards: Non-static method Object::camelcase() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 245

Strict Standards: Non-static method Loader::db() should not be called statically in /home/conex/public_html/sitio/concrete/models/attribute/type.php on line 80

Strict Standards: Declaration of SelectAttributeTypeController::saveKey() should be compatible with AttributeTypeController::saveKey() in /home/conex/public_html/sitio/concrete/models/attribute/types/select/controller.php on line 0

Strict Standards: Declaration of SelectAttributeTypeController::duplicateKey() should be compatible with AttributeTypeController::duplicateKey() in /home/conex/public_html/sitio/concrete/models/attribute/types/select/controller.php on line 0

Strict Standards: Non-static method Config::get() should not be called statically in /home/conex/public_html/sitio/concrete/startup/maintenance_mode_check.php on line 5

Strict Standards: Non-static method PermissionsCache::exists() should not be called statically in /home/conex/public_html/sitio/concrete/models/permissions.php on line 69

Strict Standards: Non-static method PermissionsCache::getIdentifier() should not be called statically in /home/conex/public_html/sitio/concrete/models/permissions.php on line 15

Strict Standards: Non-static method Loader::helper() should not be called statically in /home/conex/public_html/sitio/concrete/startup/process.php on line 29

Strict Standards: Non-static method Object::camelcase() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 245

Strict Standards: Non-static method Events::getInstance() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/events.php on line 127

Strict Standards: Non-static method View::getInstance() should not be called statically in /home/conex/public_html/sitio/concrete/dispatcher.php on line 262

Strict Standards: Non-static method Events::getInstance() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/events.php on line 127

Strict Standards: Non-static method Cache::get() should not be called statically in /home/conex/public_html/sitio/concrete/models/collection_types.php on line 40

Strict Standards: Non-static method Cache::key() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/cache.php on line 116

Strict Standards: Non-static method Cache::getLibrary() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/cache.php on line 120

Strict Standards: Non-static method Cache::key() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/cache.php on line 136

Strict Standards: Non-static method Events::getInstance() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/events.php on line 127

Strict Standards: call_user_func_array() expects parameter 1 to be a valid callback, non-static method Jshare::addtoheader() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/events.php on line 164

Strict Standards: Non-static method Loader::helper() should not be called statically in /home/conex/public_html/sitio/packages/jshare/models/jshare.php on line 14

Strict Standards: Non-static method Object::camelcase() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 245

Strict Standards: Non-static method View::getInstance() should not be called statically in /home/conex/public_html/sitio/packages/jshare/models/jshare.php on line 15

Strict Standards: Non-static method Loader::helper() should not be called statically in /home/conex/public_html/sitio/packages/jshare/models/jshare.php on line 21

Strict Standards: Non-static method Object::camelcase() should not be called statically in /home/conex/public_html/sitio/concrete/libraries/loader.php on line 245

Strict Standards: Non-static method Package::getByHandle() should not be called statically in /home/conex/public_html/sitio/packages/jshare/models/jshare.php on line 21

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ConexJuridica :: PARAFISCALES, SENA, ICBF, APORTES A SALUD.

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PARAFISCALES, SENA, ICBF, APORTES A SALUD.

January 11, 2013 at 4:25 PM

 

PARAFISCALES, SENA, ICBF, APORTES A SALUD.

Casos en que se exonero de pagos de aportes al SENA, ICBF Y SALUD a los empleadores y desde cuándo?

PAGO PARAFISCALES. La ley ha establecido como norma general que los empleadores deben realizar aportes por cada uno de sus trabajadores con destino al ICBF, al SENA y a las Cajas de Compensación Familiar, al  igual que a Salud, Pensiones y Riesgos Profesionales.

EXCEPCION. La Ley 1607 de 2012, ha establecido como excepción a esa norma la exoneración al empleador de realizar aportes al ICBF y Sena e igual que a Salud así:

 

ENTIDAD

PORCENTAJE HOY

REFORMA

NORMA LEGAL

SENA

2 %

No aporta

          .

ICBF

3 %

No aporta

Ley 89 de 1998

CAJAS DE COMPENSACION

4 %

4%

 

Ley 21 de 1982

 

EXONERADOS DEL PAGO DEL APORTE:

EMPLEADOR

REQUISITO

Sociedades y Personas Jurídicas asimiladas

-Declarantes del impuesto sobre renta y complementarios.

-Que devenguen individualmente hasta 10 salarios mínimos

Personas naturales empleadoras

-Que devenguen menos de 10 salarios mínimos legales mensuales

-Que el empleador tenga 2 o más trabajadores

 

NO APLICA LA EXONERACION PARA:

Personas naturales empleadoras

Que empleen una sola persona

Empleadores de trabajadores que devenguen más de 10 smlmv

Sean o no sujetos del impuesto sobre la renta para la equidad CREE

Entidades sin ánimo de lucro

Por no ser sujetos del impuesto CREE

Sociedades declaradas Zonas Francas

Que estén en las condiciones del Art 20 Parágrafo 3 Ley 1607

 

¿DESDE CUANDO APLICA? A partir del momento en que el Gobierno Nacional implemente el sistema de retenciones en la fuente para el recaudo del impuesto sobre la renta para la equidad – CREE- y en todo caso antes del 1° de julio de 2013.

 APORTE DE SALUD. Porcentaje que se aplica al salario

PARTES

HOY

REFORMA

Empleador

8.5%

No aporta

Trabajador

4.0%

4%

 

La exoneración de pago del aporte en salud para el empleador también aplica a las mismos empleadores exonerados del pago de aportes al SENA, ICBF

 ¿DESDE CUANDO APLICA? A partir del 1° de enero de 2014, Art 31 Ley 1607  de 2012.

 ¿EN QUE CONSISTE EL IMPUESTO- CREE. Es el impuesto sobre la renta para la equidad  aporte con el que contribuyen las sociedades y personas jurídicas y asimiladas contribuyentes declarantes del impuesto sobre la renta y complementarios, en beneficio de los trabajadores, la generación de empleo, y la inversión social, impuesto creado a partir del 1 de enero de 2013. Art 20.

 También son sujetos pasivos del impuesto sobre la renta para la equidad las sociedades y entidades extranjeras contribuyentes declarantes del impuesto sobre la renta por sus ingresos de fuente nacional obtenidos mediante sucursales y establecimientos permanentes.

 TARIFA. Será del ocho por ciento (8%).

Para los años 2013, 2014 Y 2015 la tarifa del -CREE- será del nueve (9%).

HECHO GENERADOR. Lo constituye la obtención de ingresos que sean susceptibles de incrementar el patrimonio de los sujetos pasivos del impuesto, en el año o período gravable respectivo.

 DISTRIBUCION DEL IMPUESTO

CONCEPTO

PORCENTAJE

Sena

1.4% 

ICBF

2.2%

Salud

4.4%

 

FINALIDAD DE LA REFORMA. No gravar la creación de empleo sino las utilidades de las empresas.  En esta forma se financiará garantizando el monto equivalente al que aportaban los empleadores a título de contribución parafiscal para los mismos fines.

Tomado de consulta labores: doctor, CESAR AUGUSTO DUQUE MOSQUERA 

 

 

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