! [Hello to the entire community of #Hive and @espavlog 👋🏻 Today I am very happy because I bring you this very special content dedicated full of much learning for everyone especially accountants and taxpayers, as it is about The law of social security protection against the imperialist blockade.]
! [The cost II teacher decided to hold a forum on an accounting topic that is currently trending and let us choose the topic so we decided to do it on this law.]
! [For this forum the chosen speaker was our fellow student, Rodolfo Montevideo, a graduate in human resources administration and teaching with a degree in foreign language mention, who has been doing accounting work for years and has studied this subject very well. It is very important to know about the existence of this law because it is important for us as accounting professionals because it allows us to properly manage and record funds and social benefits, guarantee compliance with regulations, prevent financial risks and maintain transparency in a context of economic blockade, thus ensuring the protection and continuity of pensions and social rights.]
¿ De que se trata esta ley en Venezuela?
What is this law in Venezuela about?
! [It is a Venezuelan law that establishes a special contribution for private and local companies and the special contribution to be made by legal entities on the remuneration paid to their workers, which was published on May 8, 2024 in the Extraordinary Official Gazette 6.806. This contribution, which may be up to 15% of the payments made to the workers, seeks to generate additional resources for the pension programs of which the body in charge of its collection is the National Integrated Customs and Tax Administration Service (SENIAT).]
! [The purpose of this law is to create a special contribution to assist in the special protection of social security pensions, different and independent from the contributions made to the IVSS (LPPSS Article 1, 6 and 11).]
¿ Por qué surge esta Nueva ley Especial ?
Why this New Special Law arises?
! [Facing the Blockade and the new sanctions of April 18, 2014 by the government of the United States, the national executive to improve the pensions of Venezuelan retirees on May 1, 2024 the national executive announced that it would present before the National Assembly (AN) a law to impose a Special Contribution to the private sector. It is also important to know who is obliged to pay this law so taking into account that in Article 06 (LPPSS) a special contribution is created applicable to legal entities, as well as any other corporations such as Commercial Companies (C.A and S. A), Civil Partnerships with or without profit purposes, Partnerships (Lawyers-Accountants Firms), Partnerships (Services rendered under a dependency relationship), Branches in Venezuela of companies abroad, such law brings an exoneration especially for the undertakings duly registered before the National Register of Undertakings (RNE) for a maximum term of one year, its taxable base is the total of the payments made by the taxpayer to the workers as salary and bonuses of a non-wage nature. In no case the basis for calculating the payments made to each worker will be less than the minimum indexed minimum income defined by the National Executive Article 07 (LPPSS).]
! [A forum full of a lot of important information for us accountants and for individuals, since there are cases of people who have never worked or are registered in the social security because they have not belonged to a payroll so they do not pay the IVSS, this law is important to let taxpayers know that this and many other payments are important to ensure access to fundamental benefits such as health care, pensions, retirement and social benefits.]
! [This forum was held in the Willian Lara room at the UNERG of San Juan de los Morros in the area of economic sciences, where I usually study. The organization was made by the teacher together with the delegate of the section, the instructions were that we had to carry a logistics of pastries and a detail for the speaker, we were 36 in the section and each one collaborated for the pastries. She also told us that we had to be dressed very well, with formal or casual clothes but presentable and behave in the best possible way, there were also some chosen as part of the protocol that would be responsible for receiving and dismissing the speaker while the rest of us were maintenance and cleaning that we were responsible for the order and cleanliness of the place after having fulfilled that forum, those in white were maintenance and cleaning while those in black were protocol.]
! [At the end of the forum we proceeded to sing birthday to the teacher with a birthday cake since she was celebrating her birthday that week, I really liked this activity and as I have said before I love everything that has to do with learning and new knowledge, we are close to graduating and it is spectacular to learn more about the subject. There was a part of the talk where the teacher said a phrase that I will never forget which was that accounting is one of the best careers in the world, since accounting is found both in professional life and in everyday life which is very true and made me feel more proud to belong to the guild of accountants.]
! [I hope you liked it as much as I did, as always, I say goodbye sending you many kisses and blessings.🙏🏻😘]
Todas las fotos son tomadas con mi teléfono TecnoSpark20, editadas en PicsArt y en Canva.
! [
See you next time.😉💖💞
]
! [All photos are taken with my TecnoSpark20 phone, edited in Capcut, Filmora and Canva.]
Traducción: Deepl El Mejor Traductor Del Mundo
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