Law of the National Institute of Socialist Training and Education
Decree No. 1,414 was published in Official Gazette Extraordinary No. 6,155 dated November 19, 2014. Through said Decree, the President of the Republic issued the Decree with the Status, Value and Force of Law of the National Institute of Socialist Training and Education (the “Law”). The purpose of the Law is the development of the conception, functions, principles, organization, and strategies of the National Institute of Socialist Training and Education (“INCES”).
Article 32 of the Law establishes that the work entities that have 15 workers or more must hire and train a number of apprentices equivalent to 3% as a minimum and 5% as a maximum of its total workers. Article 33 prescribes that in order to determine the number of apprentices, the average number of workers of the twelve months of the immediately preceding calendar year, calculated on the basis of the total number of workers per month, will be taken into account. For purposes of the calculation of such percentage, any fraction will be considered as a whole number. Article 36 provides that the regulations to the Law will establish the minimum number of apprentices to be hired and trained per category of work entity, economic activity, nature of the ownership of the production facilities, and geographical location. Article 49 establishes that the work entities of the private sector and the State-owned companies that have their own resources and that are self-managed, which employ 5 workers or more, are bound to contribute to the INCES 2% of the normal monthly salary paid to the workers within 5 days following the end of each quarter. Likewise, article 50 of the Law provides that the workers of the work entities that employ 5 workers or more are bound to contribute 0.5% of their annual profits, Christmas pay, or year-end bonus. Article 53 of the Law orders that the work entities that do not comply with the provisions of the Law relating to apprentices be penalized with a fine ranging from the equivalent to the economic amount that should have been disbursed to perform such obligations to double said amount; and article 54 establishes that the work entities that do not comply with the tax obligations established in the Law will be penalized in accordance with the provisions of the Organic Tax Code.
The Law repeals the Decree with the Status, Value, and Force of Law of the National Institute of Socialist Training and Education published in Official Gazette No. 38,958 of June 23, 2008, as well as the Regulations to the Law of the National Institute of Educational Cooperation published in Official Gazette No. 37,809 of November 3, 2003.
The Law became effective as of the date of its publication in the Official Gazette.
In order to access the Law, please click here.