Technical document will contribute to the efficient verification of compliance with regulations on health and pensions, specifies protocol.
The protocol of ‘Social Security Inspection of the National Superintendence of Labor Inspection-Sunafil’ approved this entity with the purpose that the inspection at work corresponding to the indicated matter is carried out in an adequate, efficient and within the legislation valid.
Resolution No. 438 -2022-Sunafil specifies that the document will become a normative technical instrument that will establish the rules and criteria for the proper exercise of the inspection function. In this way, it will contribute to the efficient verification of compliance with regulations on social security in health and pensions, he adds.
Thus, among other aspects, the protocol states that the employer will have the obligation to enroll regular members in activity and regular pensioner members, as well as their successors, in the social security health regime.
Regarding the workers of micro and small companies (mypes), it refers, the registration in the social security health regime will be carried out, for the first case, under the semi-contributory regime of the Comprehensive Health Insurance (SIS), which includes workers and their rights holders.
The registration will be conditional on the fact that the microenterprise is registered in the National Registry of Micro and Small Enterprises (Remype), the document underlines.
As for small businesses, the protocol indicates that they will be regularly insured by the Social Health Security (Essalud).
To verify enrollment in the aforementioned schemes, the inspection staff may request the TR5 reports -on the worker’s labor data- and TR6 -linked to social security data and additional income- from the Labor Information Registry (T-Registration) .
In addition, the R05 Report of the monthly payment form (Plame) on taxes, contributions and concepts in charge of the employer; format 6 of the PDT 601, regarding the personal data of workers/pensioners/service providers and third-party personnel; and Format 25 of PDT 601: declared bases, taxes and contributions.
At the same time, the document that certifies the current registration in the National Registry of Micro and Small Enterprises, if applicable, among others that the inspection staff considers necessary.
The protocol warns that, if the lack of registration of workers or other persons with respect to whom there is an obligation in the social security health system is verified, the very serious infraction in terms of social security will be configured, provided for in numeral 44 -B.1 of article 44 of the Regulations of the General Labor Inspection Law (RLGIT), for each worker affected by the breach.
The Sunafil document establishes that the employer will also have the obligation to enroll in the social security pension system, be it the National Pension System (SNP) or the Private Pension System (SPP), administered by the Office of Previsional Normalization (ONP) or pension fund administrators (AFP), respectively, according to the request of their workers.
In the absence of the worker’s request, the employer will make the affiliation to the AFP that charges the lowest commission for administration, he stresses.
For microenterprise workers, enrollment in the SNP or SPP will be mandatory, as long as the Social Pension System is implemented as established in Supreme Decree No. 013-2013-Produce, Single Ordered Text of the Law to Promote Productive Development and Business Growth. In small businesses, registration will also be mandatory, he notes.
The inspection personnel, to check the registration in the social security pension schemes, may request the aforementioned documentation. Likewise, it will verify the information on the affiliation of the workers in the SPP through the virtual service of the Superintendency of Banking, Insurance and AFPs (SBS) ‘Search for Affiliates in the Private Pension System-SBS’ and will require the affiliation contract with the respective AFP, if necessary.
In the event that the commissioned inspector determines that the supervised subject did not enroll their workers in the pension system of their choice or the one that corresponds according to law, the serious infraction in terms of social security will be configured, contained in numeral 44 -A.4 of article 44 of the RLGIT.
In addition, if it is verified that the inspected subject failed to enroll their workers in the social security pension system, the very serious infraction, contained in numeral 44-B.1 of article 44 of the RLGIT, will be configured for each affected worker. , specifies the protocol.
If situations arise that are not included in the protocol, on the development of the inspection function, the provisions established in version 2 of Directive No. 001-2020-Sunafil/INII, ‘Directive on the exercise of the inspection function ‘ or rule that replaces it, as appropriate.
If the inspector verifies non-compliance with contributions to the ONP or in relation to the Social Security in Health, which may have effects on the social protection of workers, within a maximum period of 2 business days, he will communicate it through the corresponding channel, in order to that the public bodies and competent entities (Sunat, ONP and Essalud) be informed within a maximum of 10 business days after the fact is known, so that they adopt the respective measures.
In the event that an infraction certificate has been issued due to the withholding and non-payment of pension contributions by the employer, within a maximum period of 10 business days of its issuance, the inspector supervisor or the Supervision Subintendence, as appropriate, will communicate this fact. through the hierarchical channel corresponding to the entity’s Public Attorney’s Office, so that the latter, in turn, informs the Public Prosecutor’s Office of the Nation, the document specifies.
29981 is the law that creates Sunafil, which promotes, supervises and oversees the socio-labor legal system and the occupational health and safety system.
5 days is the deadline for the employer to deliver to the worker the informative bulletin on the characteristics of the pension systems.
Source: The Peruvian