Estudio Contable juridico

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Postal Code: 11.000 - Montevideo, Uruguay

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Who benefits the right to join Mutual?

Workers affiliated to the Sickness Insurance (DISSE) are protected for the benefit of their health care through mutual funds. They must comply with any of these conditions:

• Work at least 13 days (8 hours) per month, even with wages less than 1.25 PCBs.

• To receive a payment of 1.25 or more PCBs.
Being in unemployment insurance (except for rural workers), or be receiving a maternity allowance or sickness.

Mutual membership also provides for:

sole proprietorships - Industry and Trade - even with a dependent.
• Rural OPEs - with spouses of rural employers up to a dependent, provided the option of carrying out mutual affiliation.
• Spouses of owners of sole proprietorships for Industry and Commerce only in the case of having as a dependent.
• Monotributistas to contribute with a mutual option.




"Once a worker begins to develop the work activity, how much time you have to join
the social insurance Disse / Fonasa?

Membership in the Sickness Insurance (DISSE) is both a right and an obligation. Workers must do so in the month of admission, even if not listed or 1.25 BPC 13 match days in that month.
Those who are entitled to mutual must be chosen according to certain requirements within 10 working days from the date of admission. For rural areas, this period becomes 90 days.



When should an employer pay off the annual allowance or supplementary
Aguinaldo and how is it calculated?

Every employer is obliged to pay to its employees within the ten days prior to 24 December each year, an additional annual salary.

For additional annual salary means the twelfth of the total wages paid in cash by the employer in the twelve months prior to December 1 of each year.



In which case the employee may be deprived of a claim of Aguinaldo?

In case of breakdown of employment by resignation or dismissal, the employee is entitled to additional annual salary in proportion to time worked. However, in case of dismissal for misconduct notorious, the employee loses the right to payment of this benefit.

Have retirement deductions for the pay, since it is subject to the same legal regime that wages.



What are the paid holidays by law?

Article 18 of Law 12,590 of December 23, 1958 states: "On 1 January, 1 May, 18 July, 25 August and 25 December each year, workers will receive pay as if working; and where work will receive double pay.
This means that if an employee works a holiday monthly payment, you must charge the full month plus one day is calculated by dividing the salary by 30.
If the employee is a laborer and work a payment holiday receive double pay.



What is an audit of the accounts?

The audit is the systematic and critical review done by one person or group of persons independent of the auditory system. Although there are many types of audits, the term is generally used to designate the external audit of financial statements is an audit by a professional expert in accounting books and records of an entity to opine on the fairness of the information contained on them and on compliance with accounting standards. The etymology of the word is the Latin verb "Audire" which means "hear". This name comes from its historical origin, since the former auditors exercising their role, judging the truth or falsity of what they were subjected to verification mainly listening.



What activity develops a CPA?

Can be defined as the professional accountant committed to implementing, managing and interpreting the accounts of an organization or person, in order to produce reports for management and third parties that serve the decision-making.
Funciones: Features: Take the books or records of accounts of a company, recording the currency movements of goods and rights. Within these reports are the financial statements or financial statements, budgets and accountabilities and budget execution balances, used internally in the companies or agencies and also by third parties such as regulators, tax collecting offices or banks. In many cases the third require such reports are made or endorsed by a professional accountant. His job is to record under the applicable regulations movements or economic operations that the company does, so these results can be published with a view to reporting to shareholders, investors, suppliers and other interested persons (as workers, public entities, financial institutions , etc.). This task has traditionally been done by hand or machine to calculate, but at present we have many computer systems that facilitate management.
The accountant also handles tax settlement and review of financial reports prepared by other colleagues, a task known as "audit of financial statements". It also tends to make other types of audits and expert tasks, claims to insurance companies and actuarial calculations. In many countries, mainly of Latin origin, the public accountant is empowered to give public faith on the facts known to him and the scope of their own profession.




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