scholarly journals CONTRIBUIÇÃO PREVIDENCIÁRIA, GÊNERO E CATEGORIAS OCUPACIONAIS: UMA COMPARAÇÃO DAS REGIÕES METROPOLITANAS NO BRASIL / SOCIAL SECURITY CONTRIBUTION, GENDER AND OCCUPATIONAL CATEGORIES: A COMPARISON OF METROPOLITAN REGIONS IN BRAZIL

2021 ◽  
Vol 7 (3) ◽  
pp. 23322-23329
Author(s):  
Marcela Fernanda da Paz de Souza
Author(s):  
Francisca María Ferrando García

<p><strong>Resumen</strong> El presente trabajo versa sobre las últimas medidas legislativas introducidas a fin de garantizar los derechos a la maternidad y a la conciliación de la vida familiar y la actividad profesional de las trabajadoras autónomas, desde las perspectivas del principio de igualdad y de la promoción del autoempleo femenino. A tal fin, se estudian las escasas referencias a la conciliación en materia de jornada contenidas en la LETA. Especial atención merecen las bonificaciones en la cotización relacionadas con el ejercicio de sus derechos en materia de maternidad y conciliación, reguladas en los arts. 30, 38 y 38 <em>bis</em> LETA. Asimismo, se trata sobre la posibilidad de contratación de personas asalariadas por los TRADE, introducida en el art. 11.2.a) ET. Finalmente, se analizan las garantías previstas en el art. 15 LETA frente a la facultad de la empresa cliente de resolver el contrato con el TRADE, aspecto este último en el que se observa un claro paralelismo con el régimen aplicable al trabajo por cuenta ajena, a la vez que ciertas carencias que pueden ser consideradas contrarias a la Constitución Española. Todo ello, a la luz de las novedades introducidas por la Ley 6/2017, de Reformas Urgentes del Trabajo Autónomo.</p><p><strong>Abstract</strong> This paper studies the various mechanisms that the last legislative reforms have introduced in order to guarantee the right to motherhood and the reconciliation of family life and professional activity of self-employed women, both from the point of view of the principle of equality and from the perspective of the promotion of entrepreneurship and female self-employment. To this end, the paper reviews the few references to the conciliation in terms of working hours found in the LETA. Special attention deserve the Social Security contribution bonuses applicable to the hiring of employed persons by self-employed women to enable them to exercise their maternity and reconciliation rights, according to arts. 30, 38 and 38 <em>bis</em> LETA. Likewise, it deals with the possibility of hiring salaried persons by economically dependent workers, provided by. 11.2.a) ET. Finally, the guarantees introduced in art. 15 LETA as to the faculty of the client to resolve the contract with economically dependent workers, are analyzed, concluding the existence of a clear parallelism with the regime applicable to employment contract, while certain shortcomings that could be considered contrary to the Spanish Constitution. All this, in light of the reforms introduced by Act 6/2017, on Urgent Reforms of Autonomous Work.</p><p><strong>Key words </strong>Self-employed women motherhood, reconciliation of family life and the professional activity, Social Security contribution bonuses, female entrepreneurship, economically dependent workers<strong></strong></p>


2021 ◽  
Vol 275 ◽  
pp. 02059
Author(s):  
Haizhu Zhao ◽  
Lianhua Luo

With the government setting stricter standard on carbon emission, enterprises are facing more environmental pressure and cost these years. At the same time, China’s State Council has officially announced a further reducing the social security contribution rate from May 1, 2019, it is worthy of assessing that if the reduction would decompress enterprises and promote labor demand. Our results shows that social security contribution rate does not have significantly impacts on enterprises’ labor demand overall. However, when wage and benefit are controlled, it has a direct impact on labor demand. Basic regression and heterogeneity analysis both confirm it. Wage and benefit play intermediary roles as the results show. Social security contribution rate has negatively impact on wage and benefit, which help to keep the total labor remuneration and then labor demand unchanged. State-owned and private enterprises show similar results. However, laborintensive and non-labor-intensive enterprises show slightly different results.


2018 ◽  
Vol 2018 (1) ◽  
pp. 18-30
Author(s):  
Marjon Weerepas

Abstract Cross-border employees and self-employed workers are confronted with the regulations of at least two states when it comes to taxation and social security. Without delving into the specifics of national regulations, this article examines the applicable rules concerning the levy of taxes and social security contributions in the context of cross-border employment. Regulations aimed at avoiding double taxation are different from those aimed at avoiding the double payment of social security contributions. Because social security in the Member States can be financed in different ways, the levying of so-called economic double taxation is possible. This is true in particular where states use a large part of the tax revenues to finance their social security system. Cross-border workers that are required to pay taxes in these states and also pay social security contributions in another state can feel that they are paying double social security contributions. This contributes to a sense of injustice and is undesirable. The conclusion is that possible double economic contributions must be studied in a broader European context. First, the problem must be identified and then solutions formulated in order to prevent double levying.


2008 ◽  
Vol 24 (10) ◽  
pp. 2396-2406 ◽  
Author(s):  
Luana Giatti ◽  
Sandhi Maria Barreto ◽  
Cibele Comini César

This study investigates whether employment with no social security, as well as short and long term unemployment are associated with worse health among Brazilians. The representative study sample was taken from two National Health Surveys and included men aged between 15 and 64 who lived in one of the eight metropolitan regions of Brazil in 1998 (n = 31,870) and 2003 (n = 32,887). Both surveys showed that full and part time workers with no social security, as well as those in short and long term (> 12 months) unemployment had worse health indicators, regardless of age or schooling, when compared with full-time workers (> 40 hours/week) who had some form of social security through their employment. Hepatic cirrhosis was the disease most strongly associated with labor market status. Its prevalence was higher among individuals in long term unemployment and those with no social security. Labor market status was also negatively associated with the use of health care services, especially medical visits. The present study shows that the absence of social security at work, unemployment and length of unemployment, characterize heterogeneous groups of individuals in relation to health. Results reinforce the need to incorporate labor market status in research into health inequalities.


2019 ◽  
Vol 30 (4) ◽  
pp. 202-212 ◽  
Author(s):  
Rosa B. Castro Núñez ◽  
Víctor Martín Barroso ◽  
Rosa Santero Sánchez

The strategies for integrating people with disabilities into the labor market have evolved toward a social approach, in which the objective is the integration with stable and decent jobs. This article analyzes how persons with disabilities enter the ordinary labor market by studying the factors that strengthen stability in that process. In particular, it analyzes the incentives to hire workers by means of Social Security contribution deductions, a wage cost-reducing measure, and studies whether or not reduced contributions affects the hiring of people with disabilities in stable positions, thus promoting the possibility of decent and stable jobs. We focus on people with disabilities entering the job market for the first time during the period 2004 to 2011, using the Continuous Sample of Working Histories Database for Spain and using as a control group people without disabilities. The results obtained show that reduced social security contributions constitute an incentive that effectively encourages the entry of workers with a disability into the labor market by means of stable employment.


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