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Compensacion Por Tiempo Essay

2608 words - 11 pages

UNIVERSIDAD NACIONAL DEL CALLAO
FACULTAD DE CIENCIAS CONTABLES
ESCUELA PROFESIONAL DE ESCUELAS CONTABLES

COMPENSACIÓN POR TIEMPO DE SERVICIOS (CTS)

INVESTIGACIÓN MONOGRÁFICA QUE COMO PARTE DEL CURSO LEGISLACIÓN LABORAL.

CRUZ CHAPOÑAN ALEJANDRINA ADRIANA
1021120758
CALLAO, 12 DE NOVIEMBRE DEL 2012




COMPENSACIÓN POR TIEMPO DE SERVICIOS (CTS)

INTRODUCCIÓN
I. ANTECEDENTES
II. MARCO LEGAL
III. DEFINICION
IV. ÁMBITO DE APLICACIÓN
V. SUJETOS EXCLUIDOS DEL ÁMBITO DE APLICACIÓN
VI. TIEMPO DE SERVICIOS COMPUTABLE
VII. REMUNERACIÓN COMPUTABLE
1.1 Remuneración en especie
1.2 Remuneración complementaria (por ejemplo, horas ...view middle of the document...

I. ANTECEDENTES
Este derecho adquirido por los trabajadores peruanos aparece por primera vez en nuestra legislación laboral en la Ley de Empleado, Ley N° 4916 del 7 de Febrero de 1924, comprendiendo en ese momento sólo a los empleados de Comercio, instaurando en su articulado el beneficio de la indemnización por Tiempo de Servicios y que en esa oportunidad se estableció la compensación  de sueldos según una escala por año de antigüedad.
El 19 de Mayo de 1931, se expide una Resolución Ministerial ante un reclamo de los trabajadores de los asientos petrolíferos y se incorpora a los obreros dentro de este beneficio a razón de 6 ó 7 jornales por cada año de servicio.
El 11 de Enero de 1991, el gobierno de Fujimori dentro de la implementación de la política neoliberal, modifica el régimen de la CTS, con la dación del Decreto Supremo 015–91–TR, luego con una serie de modificaciones e implementaciones, hasta que en los primeros meses de 1997 se da el Decreto Supremo N° 001 –97–TR que es el actual TEXTO ÚNICO ORDENADO DE LA LEY DE CTS, y su reglamentación el D. S. N° 004–97–TR. Desde enero del año 2001 con el argumento que se necesitaba inyectar más dinero a los trabajadores, modificaron el período de pago, siendo este mensual y de libre disponibilidad, este hecho desde ya desvirtúa el carácter de la CTS, esta situación anómala se estableció hasta Octubre del 2004, que regresa a su periodicidad de cada 6 meses.

II. MARCO LEGAL
La figura o institución laboral de la Compensación Por Tiempo de Servicios se encuentra actualmente enmarcada por 4 normas fundamentales que la sustentan desde el punto de vista legal:
* En primer término, el Texto Único Ordenado de la Ley de Compensación Por Tiempo de Servicios – Decreto Supremo Nº 001-97-TR;
* En segundo término, el Reglamento de la Ley de Compensación Por Tiempo de Servicios – Decreto Supremo Nº 004-97-TR;
* En tercer término la Ley Nº 29352 – Ley Que Establece La Libre Disponibilidad Temporal y Posterior Intangibilidad de la Compensación Por Tiempo de Servicios.
* Por último, el Decreto Supremo Nº 016-2010-TR – Reglamento de la Ley Que Establece La Libre Disponibilidad Temporal y Posterior Intangibilidad de la Compensación Por Tiempo de Servicios.
Siendo estas 4 normas las que en la actualidad se aplican de manera conjunta en la regulación de la institución laboral de la Compensación Por Tiempo de Servicios.

III. DEFINICION
La palabra compensación, etimológicamente significa equiparar simultáneamente dos obligaciones cuyos titulares sean recíprocamente deudores y acreedores. Asimismo, es sinónimo de igualdad entre lo dado y recibido, entre el mal causado y la reparación obtenida.
La compensación por Tiempo de Servicio (CTS) tiene la calidad de beneficio social de previsión de las contingencias que origina el cese en el trabajo, y de promoción del trabajador y su familia. (Artículo 1º del D.S. Nº...

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