Published July 12, 2021 | Version v1
Journal article Open

PERFECT SUSPENSION OF WORK: ALTERNATIVE OR ABUSE OF SOCIAL BENEFITS IN TIMES OF PANDEMIC

  • 1. Academic Researcher at The School of Accounting, Universidad Cesar Vallejo.
  • 2. Research Professors of Universidad Cesar Vallejo.

Description

The purpose of the research was to determine the impact of the Perfect Suspension Of Work (SPL) on the social benefits of workers during the state of sanitary emergency 2020. The methodology is: applied, non-experimental design, quantitative approach and cross-sectional through the technique of documentary analysis and the data registration form, the study considered the information reported by the Ministry of Labor and Employment Promotion, and reports and publications of regulations applied and enacted during the state of sanitary emergency. The results showed that 298,677 workers were included in the SPL, where 98.12% belong to the private sector, 48.51% to companies with more than 100 workers, 26.05% receive remuneration between S/1000.00 and S/1500. 00 soles, the most affected activity is the real estate activity with 15.85% and the employers have a debt of more than 27 million soles with the AFP, where 80.67% are in judicial collection and the granting of social benefits were computed by days actually worked. In conclusion, the SPL has had a negative impact on social benefit payments and workers retirement funds. 

 

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