PATRON OBLIGATIONS
Inscription in the Supervisory Registry
All the employers of the Republic must come to the inscription in the Registry qualified by the Administrative Authority of the Work - Direction of the Work - in the maximum term of 60 days from the beginning of the labor relation presenting/displaying the following documentation:
- Authenticated copy of Paraguayan Identity card, foreign to present/display in addition Certified to Resident;
- Authenticated copy of RUC;
- Inscription in the Institute of Prevision Social
- List of Employees;
- Scripture de Constitution and Act of Assembly of societies.
Use of Books and Legal Registries
The employer will have to make a list by each supervisory inscription that has (branch in capital and interior).
List of Pays and Wages, which contains name of the employee, wage and mode of payment, worked hours and remuneration perceived by each employee by every month, amount of extra hours perceived by the employee, total of worked hours included extraordinary hours, total of wage perceived including extraordinary schedule, amount of paid vacations, amount of perceived familiar advantage, Christmas bonus, other benefits perceived by the employee (commissions, adjustments, rest,others), general total (concerns total perceived by the employee in all concepts mencionated.
List of Employee and Workers, contains (complete name, direction, nationality, marital status, number of children, certificates of qualification, schedule of work, profession, positions that carries out, date of entrance, date of exit, observations on the declared data) List of Summary, contains amount of heads men and women, worked amount of employees men and women, hours and remuneration perceived by heads men and heads women, and employees men and employees women, entrance and exit of heads men and heads women and employees men and employees women.
Registry of Annual Vacations, contains date of entrance, date of vacations, remuneration perceived by vacations, can be including in the List of Pays and Wages.
Registry of Minors, only makes when the company used minors and contains personal data, worked hours, vacations of smaller employees.
The lists will have semester to be presented/displayed in form gave it by the Direction of the Work, the lists corresponding to the first semester (January-June) must appear until the 31 of July and the list corresponding to the second semester (July-December) must appear until the 31 of January of the following year.
When the company wishes to present/display the lists in computer format, the corresponding authorization will have to present/display a note to the Direction of the Work soliciing, once the company has been authorized to present/display its lists in computer format will have to print in leaves numbered and sealed by the direction of the work.
The employer will be stepible of fine by breach according to the following scale of delays:
Of 61 to 90 days ................................... 10 minimum wages
Of 91 to 180 days .................................. 20 minimum wages
Of 181 days in ahead ............................. 30 minimum wages
Institute of Previsión Social (I.P.S.)
To complete the List of Contributions preprinted and premade with data of the previous month given by the I.P.S., the one that will have to be signed by the legal representative of the company, when the wage variations correspond to some code that appears of reference in the form, is due to enclose the documentation suport of the variation (rest of IPS, request of vacations, liquidation signed by the affected one).
The list must previously be controlled in the Box of Collections to the payment in Box. These managements are made in the offices of the IPS in Herrera and Constitution (address).
The workers by piece to have right to extend the benefits to their family must impose a minimum of 18 (ten and eight) wages.
The payment without fine settles down according to the following calendar:
- Smaller Worker-Employer impositions of the month previous to GS 1,000,000, until the 10 of every month.
- Worker-Employer impositions of the month previous to GS 1,000,000 until GS 10,000,000, the 15 per month.
- Worker-Employer Impositions superior to GS 10,000,000, until the 25 of every month.
- Worker-Employer Impositions of companies of the interior of the country, excepting the located ones in the Central Department until the last day of the month.
The employer has the obligation to communicate to the Instituto de Prevision Social (I.P.S.) the incorporation of a new employee throught the form Communication of Entrance and the exit of such, through the form Communication of Exit.
