Resumen

RUBIO-QUEREVALU, Elvis Wilson; RODRIGUEZ-ROMAN, Rufino; RUIZ-GOMEZ, Andrés Alberto  y  RUIZ-GOMEZ, Percy John. Special labor regime for micro and small companies and their labor costs labor costs. Koinonía [online]. 2024, vol.9, suppl.1, pp.171-180.  Epub 05-Ago-2024. ISSN 2542-3088.  https://doi.org/10.35381/r.k.v9i1.3682.

The objective of the research is to determine the impact of joining the special labor regime for micro and small enterprises on the labor costs of the MYPES of Chimbote, located in the urban area 2023. The type of research was basic descriptive; the population consisted of 612 micro and small enterprises in Chimbote - Peru. The impact on the labor cost of micro and small enterprises when joining the Special Labor Regime after having made a comparative analysis between both regimes (General vs. Special) taking into account the items studied, i.e.: remunerative concepts, social benefits and Essalud contributions, shows a reduction of 19.88% of the respective costs for small enterprises, while for micro enterprises it is 28.33% which determines a positive impact.

Palabras clave : Conditions of employment; collective agreements; labour standards..

        · resumen en Español     · texto en Español     · Español ( pdf )