The Top 10 Labour Practices for the end of the year
1. Legal bonus
To pay to the employees the legal bonus in compliance with article 306 of the Colombian Labour Code (CLC) no later than December 20th.
2. Mandatory working clothes
To provide to the employees that earn less than two (2) times the Colombian legal minimum monthly wage (CLMMW) and have been working in the company for at least three (3) months the mandatory working clothes. This duty must be satisfied before December 20th. The mandatory working clothes consist of a pair of shoes and one (1) attire pursuant article 230 CST.
3. Contributions to the Social Security System
To verify the complete and timely payment of the contributions to the Social Security System. The interest for late payment certified by the Colombian Superintendence of Finance by December of 2018 is up to the 29,10% estimated over the amount due.
4. Filing of the Report of the expats
To verify the filing of the report of the foreign employees or self-employed workers in both online mandatory platforms such as the Registro Único de Trabajadores Extranjeros in Colombia (RUTEC) and Sistema de Información para el Reporte de Extranjeros (SIRE). The burden of filing this report lays upon the employer, therefore we recommend fulfilling this duty in case of non compliance.
5. Report and control of vacations
To verify if the employees that have been working in the company for at least one year, have enjoyed of at least six (6) continued business days of minimum leave in each period and that the remaining days of minimum annual leave have not been accumulated for more than two (2) periods. Furthermore, vacations enjoyed by the employee must be included in the Vacations Report.
6. Mandatory vacations
In case the employer has dictated mandatory vacations, this decision must be notified to the employees with at least fifteen (15) days in advance.
7. Wage increase
In case of wage increases for employees that earn more than one (1) time the CLMMW, the following criteria may be regarded: inflation rate, market, individual performance, company’s performance, gross domestic product, among others. Be aware that wage increase must always consider the labour principle of “equal work, equal pay”.
8. End-of-year party
Inform to the Labour Risk Administrator (LRA) about the development of an end-year celebration gathered by the Company, the attendees and the place where the party is going to take place. Also, it is recommended to be assisted by the leader of the Health and Safety at Work System (HS-WS).
In case of granting a bonus or extra-legal allowances in cash or in kind, verify whether these payments may be considered salary or non-salary base pursuant articles 127 and 128 CLC. Moreover, verify if the amount to be paid exceeds the limit provided by law with effects in the payment of the contributions to the Social Security System.
10. Courts Annual Leave
Courts will be on vacation from December 20th, 2018 to January 11th, 2019, save some exceptions. During this period courts will be closed, and judicial terms will be suspended. Please check whether the annual leave applies to the courts of your interest.