Efectos de la disposición reformatoria de la ley orgánica de apoyo humanitario en el código de trabajo sobre la implementación del teletrabajo en las PYMES de desarrollo de programas informáticos del Distrito Metropolitano de Quito en el año 2020.

Abstract

The Health crisis has created a socio-economic weakening worldwide, Ecuador has faced an impact that is not present in all sectors of the economy. As a measure to be able to face this crisis, the Humanitarian Support Law was established, which promotes the reactivation of production and the sustainability of employment, the Labor Code is also modified by implementing teleworking guidelines. Our research presents the effects of the application of the reform provision of the Organic Law of Humanitarian Support in the Labor Code on the implementation of teleworking in software development SMEs of the Metropolitan District of Quito in 2020. We evaluate the impact in the salaries, wages and other remunerations that constitute subject matter taxed by the IESS, Social benefits, indemnities and other remunerations and Contribution to social security, resulting in a decrease of $ 155,124.74 in salaries, a decrease of $ 2,825.93 in social benefits and a decrease of $ 28,718.13 in social security contributions.