Prospective Employer Confidentiality Agreement

Supreme Court interpreted the contribution set out in paragraph 1 of Article 10 of the Act INCES.

Political-Administrative Chamber of the Supreme Court interpreted the contribution set out in paragraph 1 of Article 10 of the Act INCES. By

Case number 644 dated July 7, 2010, the Administrative Chamber of the Supreme Court, with presentation of Judge Yolanda Jaimes Guerrero, 1) determined that the utilities are not part of the taxable amount of the contribution parafiscal enshrined in paragraph 1 of Article 10 of Law on the National Institute for Educational Cooperation (INCE). He also said 2) payments for professional fees and outside services made to third persons outside the company, should not included in the contribution provided in paragraph 1 of Article 10 of Law on the National Institute for Educational Cooperation (INCE).

Regarding the first issue the Board stated that "utilities are not part of normal salary, it is seen that additional remuneration and random, while the company has made profits, payable only in proportion to the months of services rendered, and not according to the daily work. Thus (...) this game is not taxable income for purposes of calculating the contribution of two percent (2%) provided for in paragraph one of Article 10 of Law on the National Institute of Cooperation Educational. "

Second, the Board ruled that the contribution parafiscal 1) payments for professional fees and 2) external services provided by third parties who provided services to the business "since they are not part of the payroll of the appellant corporation that is, its relationship with the company does not derive from an employment relationship but both cases respond to any or occasional circumstances, either by the specificity of services provided either by the supporting institutions of higher education. (See Case No. 00871 of June 11, 2009, case: Otepi Consultores, SA). "


Article 10
Institute available to cover the costs of their activities, following inputs:
1) An employer contribution, equal to two percent (2%) of total wages, salaries, wages and fees of any kind, paid staff working in industrial or commercial establishments outside the Nation, States or municipalities.
2) The half percent (1 / 2%) of annual profits, paid to workers and employees and provided by them. Such amount will be retained by the respective employers for deposit to the order of the Institute, with an indication of the source.


New Law Article 14. The National Institute Socialist Education and Training will have to cover the costs of their activities, following inputs:
1. A contribution from employers, equal to two percent (2%) of normal salary paid to staff who work for individuals and corporations, industrial or commercial character and all other forms of association whose purpose is to provide professional services and advice , outside the Republic, the States or Municipalities.
2. The half percent (1 / 2%) of annual profits, bonuses and year-end bonuses, paid to workers and employees, and provided by them, working for individuals and legal, in the private sector, and all other forms of association whose purpose is to provide professional services and advice. Such amount will be retained by the respective employers for deposit to order the National Institute of Socialist Education and Training, with the indication of provenance.