Detalles Del Régimen Laboral y Tributario Del Sector Agrario

 

Mntaoons mno rêfjgnh oak`rao y trjkutarj` mno sndt`r afrarj` Oa hunva Ony mno Tndt`r Afrarj` 41119, vjfnhtn mnsmn nhnr` mno ;9;1, y su rnfoagnht` MT 99>-;9;1-Gjhafrj, vjfnhtn mnsmn no 41 mn garz` mno ;9;1, d`htjnhnh o`s knhnbjdj`s oak`raons y trjkutarj`s qun d`rrnsp`hmnh a oas ngprnsas y a o`s trakacam`rns mn mjde` sndt`r. A d`htjhuadjôh, o`s mntaooag`s.  

Knhnbjdj`s oak`raons   a) [nguhnradjôh gçhjga mjarja ([M).- Ns ([M).-  Ns mn T/ 41, o` qun nqujvaon a uha rnguhnradjôh gnhsuao mn T/ :49. No paf` p`mrá nbndtuarsn nh paf` sngahao, qujhdnhao ` gnhsuao. Tj no trakacam`r oak`ra gnh`s mn duatr` e`ras mjarjas nh pr`gnmj` sngahao, oa rnguhnradjôh mjarja snrá pr`p`rdj`hao a oa [GR mn T/ :49.   k) Fratjbjdadj`hns. - Oa - Oa fratjbjdadjôh onfao mjarja, sj sn ea ad`rmam` qun sn pafa d`hcuhtagnhtn d`h oa rnguhnradjôh mjarja, ns nqujvaonhtn a T/ >,16 (:49 x 12,22% nhtrn 49 7 T/ >,16). Tj oa fratjbjdadjôh sn pafa nh  cuoj` y nh mjdjngkrn, no g`ht` mn oa fratjbjdadjôh sngnstrao snrá mn T/ :49 y oa fratjbjdadjôh ahuao mn T/ 1.5>:, apr`xjgamagnhtn.   d) Yaf`s mn D]T.- Tj D]T.- Tj oa D]T sn pafa nh b`rga mjarja snrá mn T/ 4,91 (:49 x :,6;% nhtrn 49 7 4,91). Tj sn adunrma qun oa D]T sn pafun sngnstraognhtn nh gay` y nh h`vjngkrn, oa D]T sngnstrao snrá mn T/ >=; y oa D]T ahuao T/ 1.95=, apr`xjgamagnhtn.   m) [ng [nguhn uhnra radjô djôh h mjarja mjarja t`t t`tao ao.. - Tnr nrá á mn T/ 4: 4:,1 ,15 5 ([ ([M M 41 gás fratjbjdadjôh T/ >,16 gás D]T T/ 4,91 7 T/ 4:,15).  

 

-  Amjdj`hao a oa rnguhnradjôh mjarja, no trakacam`r n) K`h` afrarj`. -  tjnhn mnrnde` a uha k`hjbjdadjôh nspndjao p`r trakac` afrarj` (KN]A), qun h` tjnhn darádtnr rnguhnratjv` y ns nqujvaonhtn ao 49% mn oa [GR, nst` ns T/ ;6: gnhsuaons ` T/ :,49 mjarj`s. Oa KN]A, ao h` tnhnr darádtnr rnguhnratjv`, h` ns d`gputakon para no paf` mn D]T, fratjbjdadj`hns, vadadj`hns, e`ras nxtras, ntd. Yara o`s trakacam`rns qun oak`rnh gnh`s mn du duat atr` r` e` e`ra ras s mj mjar arja jas s mn pr pr`g `gnm nmj` j` sn snga gaha hao, o, oa KN KN]A ]A sn on ons s pa pafa fa pr`p`rdj`haognhtn.   b) C`rhama oak`rao. -- Ns  Ns mn `de` e`ras mjarjas y mn =5 sngahaons, tao d`g` d`g ` rjf rjfn n par para a o`s mng mngás ás tra traka kacam cam`rn `rns s mno rêf rêfjgn jgnh h oak oak`ra `raoo prj prjvam vam` ` d`góh.   f) E`ras nxtras. - Oas - Oas e`ras nxtras sn pafah d`hb`rgn ao rêfjgnh oak`rao d`góh, nst` ns, oas m`s prjgnras e`ras nxtras d`h no ;>% mn gás y a partjr mn oa tnrdnra e`ra nxtra d`h no 4>% amjdj`hao.   e) ]rakac` h`dturh`. - H` - H` sn ea rnfuoam` no paf` nspndjao p`r trakac` h`dturh`. Mnpnhmn mn o` qun adunrmnh oas partns. Tn d`hsjmnra trakac` h`dturh` no qun ns prnstam` mnsmn oas 19 p.g. easta oas 2 a.g. T`o` o`s trakacam`rns qun prnstah trakac` nh c`rhama h`dturha y qun pnrdjknh oa [GR mn T/ :49, tjnhnh mnrnde` a uha s`krntasa mno 4>% amjdj`hao, p`r eaknr rnaojzam` trakac` nh c`rhama h`dturha h`dturha..   j) Jh Jhmn mngh ghjz jzad adjô jôh h p` p`rr mn mnsp spjm jm`. `.--  Oa jh jhmn mngh ghjz jzad adjô jôh h p` p`rr mn mnsp spjm jm` ` arkjtrarj` (sjh dausa custjbjdama) ns nqujvaonhtn a => [M p`r dama añ` d`gpont` mn snrvjdj`s, d`h no t`pn mn 429 [M. Oas braddj`hns ahuaons sn pafah p`r m`zav`s y trnjhtav`s.    c) ^tjojmamns.^tjojmamns.- Oas  Oas ngprnsas mno sndt`r afrarj` qun eayah tnhjm` gás mn ;9 tr trak akac acam am`r `rns ns nh no añ añ`, `, mn mnkn knh h mjs jstr trjk jkuj ujrr ut utjo jojm jmam amns ns a su sus s trakacam`rns nh uh p`rdnhtacn mn oa rnhta hnta `ktnhjma, tao d`g` a d`htjhuadjôh d`htjhuad jôh sn jhmjda3   

Murahtn o`s añ`s ;9;1 ao ;9;4, mjstrjkuynh no >% mn oa rnhta hnta. Nh nhtrn o`s añ`s ;9;= y ;9;2 mjstrjkuynh no 6,>% mn oa rnhta hnta. A partjr mno añ` ;9;6 mjstrjkuynh no 19% mn oa rnhta hnta.

 

  l) ]nrdnrjzadjôh n jhtnrgnmjadjôh oak`rao.- Yara oak`rao.- Yara no mnsarr`oo` mn sus adtjvjmamns prjhdjpaons, oas ngprnsas mno sndt`r afrarj` nstáh pr`ejkjmas mn rndurrjr a gndahjsg`s mn jhtnrgnmjadjôh oak`rao y mn tnrdnrjzadjôh mn snrvjdj`s qun jgpojqunh uha sjgpon dnsjôh mn pnrs`hao, nxdnpt` para o`s das`s mn `dasj`haojmam y suponhdja prnvjst`s nh oa onyns ;62;2 y ;:;=>. O` qu qun n pr pr`e `eçk çkn n oa on ony y ns no sjg jgpo pon n mn mnst staq aqun un mn pnr nrs` s`ha haoo y h` oa d`htratadjôh mn o`s snrvjdns aut`rjzam`s p`r no Gjhjstnrj` mn ]rakac` y Yr`g Yr `g`d `djô jôh h mn mnoo Ng Ngpo pon` n` (G (G]Y ]YN) N) pa para ra pr prns nsta tarr sn snrv rvjd jdj` j`s s mn oj ojgp gpjn jnza za,, vjfj vj fjoa oahd hdja ja y `t `tr` r`s s ns nspn pndj djao aojz jzam am`s `s ` pa para ra oa rn rnao aojz jzad adjô jôh h mn pa part rtn n mn mnoo pr`dns` pr`mudtjv`, dugpojnhm` d`h o`s rnqujsjt`s y d`hmjdj`hns mn oas onyns ;62;2 y ;:;=>.   o) Mn Mnrn rnde de` ` pr prnb nbnr nrnh nhdj djao ao mn d` d`ht htra rata tadj djôh ôh..-  Tn mjs jsp p`hn qun no trakacam`r afrarj` d`htratam` p`r pnqunñ`s poaz`s, qun mnhtr` mn uh añ` supnrnh m`s gnsns, tjnhn mnrnde` prnbnrnhtn a snr rnd`htratam`, sjngprn qun no ngponam`r rnqujnra mn pnrs`hao ‟nh oa gjsga oçhna mn duotjv`‗. Jfuaognhtn, tnhmrá mnrnde` a snr rnd`htratam` kac` oa g`maojmam mn d`htrat` jhtnrgjtnhtn ` mn tngp`rama, sj no trakacam`r bun d`htratam` murah mu rahtn tn m`s vnd vndns ns d`h d`hsnd sndut utjva jvas s ` h` d`h d`hsnd sndutj utjvas vas,, par para a o` dua duao, o, no ngponam`r avjsará ao trakacam`r d`h 1> mças mn ahtjdjpadjôh ao jhjdj` mn oa sjfujnhtn tngp`rama. Tn mjsp`hn qun Tuhabjo bjsdaojzará no ncnrdjdj` mno mnrnde` prnbnrnhdjao mn d`htratadjôh. No G]YN oonvará uh rnfjstr` nondtrôhjd` mn d`htratadjôh mn trakacam`rns mno sndt`r afrarj`. No rnfoagnht` prndjsa qun para snr nbndtjv` no mnrnde` prnbnrnhdjao mn d`htratadjôh, no ngponam`r mnkn d`hv`dar ao trakacam`r mnhtr` mn o`s 1> mças ahtnrj`rns ao jhjdj` mn oa prnstadjôh mn o`s snrvjdj`s. Rnhdjm` tao poaz`, sjh rnspunsta mno trakacam`r, damuda no mnrnde` mn d`htratadjôh prnbnrnhdjao.  

Knhnbjdj`s trjkutarj`s   a) Jgpunst` a oa rnhta y paf`s a dunhta3

 

a1) Ngprnsas d`h jhfrns`s gnh`rns a 1.699 ^J]3 

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Murahtn o`s añ`s ;9;1 ao ;949, pafah no 1>% mn J[. O`s paf`s a dunhta gnhsuaons snráh no 9,5% mn sus jhfrns`s. A partjr mno ;941 pafah no ;:,>% mn J[. O`s paf`s a dunhta gnhsuaons snráh 1,>% mn o`s jhfrns`s gnhsuaons.

a;) Ngprnsas d`h jhfrns`s gay`rns a 1.699 ^J]3 

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

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Nh ;9;1 y ;9;; pafah no 1>% mn J[. O`s paf`s a dunhta gnhsuaons snráh no 9,5% mn o`s jhfrns`s mno gns. Nh ;9;4 y ;9;= pafah no ;9% mn J[. O`s paf`s a dunhta gnhsuaons snráh no 1% mn o`s jhfrns`s gnhsuaons. Nhtr Nh trn n ;9 ;9;> ;> ao ;9 ;9;6 ;6 pa pafa fará ráh h no ;> ;>% % mn J[ J[.. O` O`s s pa paf` f`s s a du dunh nhta ta gnhsuaons snráh no 1,4% mno saoarj`. A partjr mno ;9;5 pafaráh no ;:,>% mn J[. O`s paf`s a dunhta snráh no 1,>% mn o`s jhfrns`s mno gns.

  k) Tustnht` mn fast` d`h k`ontas mn vnhta y tjdlnts sjh nbndt` trjkutarj`.- Oas ngprnsas mno sndt`r afrarj` p`mráh mnmudjr d`g` fast` trjkutarj`.- Oas trjkutarj` easta no 19% mn sus d`gpras mn kjnhns y snrvjdj`s nbndtuam`s a d`htrjkuynh nhttns ad`fjm`s ao hunv` [^T, sjngprn qun taons d`gpr`kahtns nstêh ah`tam`s nh no [nfjstr` mn D`gpras mn oa ngprnsa afrarja.   d) Mnprndjadjôh adnonrama p`r jhvnrsj`hns nh `kras mn jhbranstr jhbra nstrudtur udtura a ejmr ejmráuojd áuojda a y rjnf rjnf`.`.-  Ya Yara ra oas ngp ngprns rnsas as af afrar rarjas jas sn gaht ga htjn jnhn hn oa ta tasa sa mn mn mnpr prnd ndja jadj djôh ôh mn mnoo ;9 ;9% % s` s`kr krn n no g` g`ht ht` ` mn oa oas s jhvnrsj`hns nh `kras mn jhbranstrudtura ejmráuojda y `kras mn rjnf`. Yara tao bj tao bjh, h, oa oas s ng ngpr prns nsas as af afra rarja rjas s mn mnkn knrá ráh h pr prns nsnh nhta tarr uh pr pr`f `fra raga ga mn jhvnrsjôh ao Gjhjstnrj` mn Afrjduotura y [jnf`.   m) Drêmjt` p`r rnjhvnrsjôh mn utjojmamns.- Oas utjojmamns.-  Oas ngprnsas mno sndt`r afrarj` qun rnjhvjnrtah easta no 69% mn sus utjojmamns ahuaons, tnhmráh mnrnde` a uh drêmjt` trjkutarj` mno 19% s`krn no g`ht` nbndtjvagnhtn rnjhvnrtjm`, ounf` mn eaknr pafam` no J[ mn o`s ncnrdjdj`s ;9;1 ao ;949. No drêmjt` trjkutarj` (19%) sn p`mrá apojdar d`htra no J[ mno ncnrdjdj` nh no qun sn nbndtón oa rnjhvnrsjôh. No saom` mno drêmjt` h` apojdam` sn p`mrá utjojzar d`htra no J[ mn o`s ncnrdjdj`s sjfujnhtns easta easta no añ` ;949.  

 

n) Ap`rtns a NsTaoum.- No NsTaoum.- No ap`rtn gnhsuao a NsTaoum snrá nbndtuam` p`r oas ngprnsas afrarjas mn adunrm` ao hógnr` mn trakacam`rns ` no g`ht` mn sus jhfrns`s ahuaons, tao d`g` a d`htjhuad d`htjhuadjôh jôh sn jhmjda3 Tj nh no añ` ahtnrj`r mndoarar`h 199 trakacam`rns ` gás ` sus vnhtas bunr`h gay`rns a 1.699 ^J]3 

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Nh o`s añ`s ;9;1 y ;9;; ap`rtah a NsTaoum no 6% s`krn oas rnguhnradj`hns rnguhnradj` hns mno trakacam`r. Nh ;9;4 y ;9;= ap`rtah a NsTaoum no 5% s`krn oas rnguhnradj`hns. rnguhnradj`hns. A partjr mno ;9;> ap`rtah a NsTaoum no :% s`krn oas rnguhnradj`hns.

  Tj nh no añ` ahtnrj`r mndoarar`h gnh`s mn 199 trakacam`rns ` vnhtas gnh`rns a 1.699 ^J]3  

Nhtrn ;9;1 y ;9;6 ap`rtah ao NsTaoum no 2% s`krn oas rnguhnradj`hns. Mnsmn no ;9;5 ap`rtah ao NsTaoum no :% s`krn oas rnguhnradj`hns.

 

A tnhnr nh dunhta   Adtjvjmamns nxdoujmas.- Nstáh nxdoujmas.- Nstáh nxdoujmas mn oa ony y su rnfoagnht` oas adtjvjmamns afr`jhmustrjaons rnoadj`hamas d`h no trjf`, takad`, adnjtns y dnrvnza. dnrv nza. Asjgj Asjgjsg`, sg`, nstá nstáh h nxdou nxdoujmas jmas oas as`d as`djadj` jadj`hns hns mn pr`mu pr`mudt`r dt`rns, ns, duah du ahm` m` da dama ma as` as`dja djam` m` mn gah gahnra nra jh jhmjv mjvjmu jmuao ao su supnr pnrn n > end endtá tárna rnas s mn pr`muddjôh.   ]rakacam`rns nxdoujm`s.]rakacam`rns nxdoujm`s.- Nstáh  Nstáh nxdoujm`s mn oa ony o`s trakacam`rns mn oa árnas amgjhjstratjvas mn oa ngprnsa y o`s qun krjhmah snrvjdj`s mn s`p`rtn têdhjd` nh oa gjsga. O`s tr O`s trak akac acam am`rn `rns s am amgj gjhj hjst stra ratj tjv` v`s s nx nxdo douj ujm` m`s s d` d`gp gprn rnhm hmnh nh a o` o`s s qu qun n rnaojz rna ojzah ah bu buhd hdj`h j`hns ns mn mjr mjrndd nddjôh jôh,, oak oak`rn `rns s mn fns fnstj tjôh, ôh, am amgjh gjhjst jstrad radjôh jôh,, d`ht d` htak akjo jojm jmam am,, fn fnst stjô jôh h mn rn rndu durs rs`s `s eu euga gah` h`s, s, d` d`gp gpra ra mn kj kjnh nhns ns y snrvjdj`s snrv jdj`s,, aoga aogadêh, dêh, vnht vnhtas, as, asns` asns`rça rça onfa onfao, o, asjs asjstnhd tnhdja ja amgj amgjhjst hjstratj ratjva va y sndrntarjao, sjngprn qun nstas buhdj`hns h` sn rnaojdnh prjhdjpaognhtn nh dagp`s ` poahtas mn oa ngprnsa. No pnrs`hao qun prnsta snrvjdj`s mn s`p`rtn têdhjd` ns aquno qun rnaojza buhdj` buh dj`hn hns s mn jhs jhsta taoad oadjôh jôh,, gah gahtn tnhjg hjgjnh jnht` t` prn prnvnh vnhtj tjv` v` ` d`r d`rrnd rndtjv tjv` ` mn

 

nqujp`s jhb`rgátjd`s y gaqujharja, jhstaoadjôh y fnstjôh mn jhb`rgadjôh ngprnsarjao.   H`ta.-  A o`s trakacam`rns nxdoujm`s sn ons apojdará no rêfjgnh oak`rao H`ta.-  d`góh qun rjfn para oa adtjvjmam prjvama.   D`htrat`s mn trakac`.- H` trakac`.- H` sn ea rnfuoam` oa d`htratadjôh oak`rao, p`r taht` o`s trakacam`rns mno sndt`r afrarj` punmnh snr d`htratam`s a poaz` bjc` ` a poaz` jhmnbjhjm`, jhdousjvn a tjngp` pardjao, ns mndjr, duahm` oak` oa k`rn rnh h gn gnh` h`s s mn du duat atr` r` e` e`ra ras s mj mjar arja jas s nh pr pr`g `gnm nmj` j` sn snga gaha hao. o. O` O`s s d`htrat`s sn rnfuoah p`r o` mjspunst` nh no ]^@ mno M. Onf. 6;5 — Ony mn Yr`mudtjvjmam y D`gpntjtjvjmam Oak`rao, MT 994-:6-][.   Mnrnde`s d`ondtjv`s.- D`h d`ondtjv`s.- D`h no MT 992-;9;1-][ (49.94.;1), no G]YN ea apr`kam` no [nfoagnht` mn Hnf`djadjôh D`ondtjva mn o`s trakacam`rns mno sndt`r afrarj`, rnd`h`djnhm`, nhtrn `tr`s, no mnrnde` a oa sjhmjdadjôh sjhmjdadjôh,16 y oa D]T mn T/ 4,91.   Yaf` mn fratjbjdadj`hns y D]T.D]T.- O`s  O`s trakacam`rns mnknh d`guhjdar a sus ngponam`rns sj oas fratjbjdadj`hns y oa D]T sn pafaráh d`hcuhtagnhtn d`h su rnguhnradjôh mjarja ` p`r snparam` nh b`rga

 

sngn gnst stra raoo (n (nh h cu cuoj oj` ` y mj mjdj djng ngkr krn n oa oas s fr frat atjb jbjd jdad adj` j`h hns y nh ga gay` y` y sn h`vjngkrn no mnpôsjt` mn oa D]T). Ao rnspndt`, nh oa Mjsp`sjdjôh ]rahsjt`rja mno MT 99>-;9;1-Gjhafrj, sn ea mjspunst` qun o`s trakacam`rns tnhmráh uh poaz` mn djhd` mças eákjons (vnhdn no 5 mn akrjo mno ;9;1), para d`guhjdar a su ngponam`r sj `ptah p`rr no pa p` paf` f` mn su sus s fr frat atjb jbjd jdad adj` j`hn hns s y oa D] D]T T d` d`hc hcuh uhta tagn gnht htn n d` d`h h su rnguh rng uhnra nradjô djôh h mja mjarja rja ` qu qun n ta taons ons knh knhnbj nbjdj` dj`s s sn paf pafunh unh p` p`rr snp snpara aram`, m`, snfóh oas rnfoas nstakondjmas para no d`góh mn o`s trakacam`rns. A baota mn d`guhjdadjôh ` vnhdjm` no poaz`, sn nhtnhmnrá qun oa D]T y oa frat fr atjb jbjd jdad adjô jôh h sn pa pafa fará rá d` d`hc hcuh uhta tagn gnht htn n d` d`h h oa rn rngu guhn hnra rad djô jôh h mn mnoo trakacam`r.