- 21 mayo, 2020
- Posted by: FRANK AVILA
- Categoría: Blog
El pasado 8 de mayo del 2020 el Gobierno Nacional expidió el Decreto Legislativo 639 mediante el cual se creó el programa de apoyo al empleo formal, PAEF, en el marco del estado de emergencia económica, social y ecológica declarado por el Decreto 637 del 2020.
Este programa, con el mencionado decreto, consistió en la entrega a las personas jurídicas, que cumplan con algunos requisitos, de un monto de hasta el 40% del valor del salario mínimo legal mensual vigente, con el fin de ayudar a los beneficiarios a mantener y proteger el empleo formal del país durante la pandemia del Covid-19.
No obstante, se expidió el Decreto Legislativo 677 del 19 de mayo del 2020, modificado algunos aspectos para la obtención de estos recursos. Uno de los más representativos fue incluir como beneficiarios PAEF a las personas naturales, los consorcios y uniones temporales. En efecto el artículo 2° del Decreto 639, solo mencionaba a las personas jurídicas, mientras que el nuevo artículo 2°, modificado por el Decreto Legislativo 677 indica que “Podrán ser beneficiarios del PAEF las personas jurídicas, personas naturales, consorcios y uniones temporales que cumplan con los siguientes requisitos: (…).”
También, el revisor fiscal o el contador público (cuando la entidad no esté obligada a contar con revisor fiscal), junto con el representante legal de la entidad o la persona natural empleadora, deberán expedir una certificación que indique lo siguiente:
- La disminución de ingresos, en los términos del numeral 3° del artículo 2° del Decreto Legislativo 639 (modificado por el Decreto Legislativo 677). Esto es, demostrar la necesidad del PAEF, certificando una disminución del veinte por ciento (20%) o más en sus ingresos, y
- Que los empleados sobre los cuales se recibirá el aporte efectivamente recibieron el salario correspondiente al mes inmediatamente anterior; o
- Que, sin perjuicio de lo establecido en la viñeta anterior, se pagarán, a más tardar dentro de los cinco (5) días hábiles siguientes a la recepción de los recursos, las obligaciones laborales adeudadas. Esta posibilidad de certificación y destinación solo será procedente por una única vez para pagar la nómina del mes de abril con la postulación respectiva del mes de mayo de 2020.
En cuanto a la parte de la certificación que solicita demostrar la necesidad del PAEF, es decir, lo referente a la disminución del 20% o más de los ingresos del solicitante, se debe seguir la metodología establecida por el artículo 3° de la Resolución 1129 del 20 de mayo del 2020 del Ministerio de Hacienda y Crédito Público, la cual establece que la mencionada disminución deberá evidenciarse con alguno de los siguientes eventos:
- Al comparar los ingresos del mes inmediatamente anterior al de la solicitud del aporte con los ingresos del mismo mes del año 2019, o
- Al comparar los ingresos del mes inmediatamente anterior al de la solicitud del aporte con el promedio aritmético de ingresos de enero y febrero del 2020.
La certificación que presente el solicitante del PAEF deberá especificar cuál de estos eventos propuestos fue el considerado para la postulación.
Consulte aquí el Decreto Legislativo 677 del 19 de mayo del 2020 y la Resolución 1129 del 20 de mayo del 2020 del Ministerio de Hacienda con el fin de conocer todos los detalles de la modificación realizada al PAEF.
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