{"id":28618,"date":"2021-08-03T15:39:57","date_gmt":"2021-08-03T20:39:57","guid":{"rendered":"https:\/\/acl.global\/?p=28618"},"modified":"2021-08-03T15:39:57","modified_gmt":"2021-08-03T20:39:57","slug":"pension-jubilacion-patronal","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/pension-jubilacion-patronal\/","title":{"rendered":"Pensi\u00f3n Jubilaci\u00f3n Patronal"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #7e9fbb;\"><b>Pensi\u00f3n Jubilaci\u00f3n Patronal<\/b><\/span><\/h1>\n<h2 class=\"title-h1\" style=\"text-align: center;\"><span style=\"color: #08253d;\"><b>RESOLUCI\u00d3N No. 07-2021 CORTE NACIONAL DE JUSTICIA<\/b><\/span><\/h2>\n<h1 class=\"title-h1\" style=\"text-align: center;\"><\/h1>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<span style=\"font-weight: 400; color: #000000;\">El 30 de junio del a\u00f1o 2021, la Sala especializada de lo Laboral de la Corte Nacional de Justicia, en ejercicio de sus facultades jurisdiccionales, declara como jurisprudencia obligatoria el siguiente criterio con base al c\u00e1lculo de la pensi\u00f3n de jubilaci\u00f3n patronal:<\/span><\/p>\n<p><span style=\"color: #000000;\"><i><span style=\"font-weight: 400;\">\u201cEl art\u00edculo 216.2 del c\u00f3digo del trabajo debe entenderse as\u00ed: Que la pensi\u00f3n jubilar patronal no ser\u00e1 mayor que la remuneraci\u00f3n b\u00e1sica unificada media del trabajador. Para este c\u00e1lculo se debe considerar la remuneraci\u00f3n mensual promedio del \u00faltimo a\u00f1o (sumando lo ganado en el a\u00f1o y dividido para doce) percibido por el trabajador y no el salario b\u00e1sico unificado del trabajador en general, vigente al momento de la terminaci\u00f3n de la relaci\u00f3n laboral.\u201d<\/span><\/i><\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Es decir, la resoluci\u00f3n aclara que la pensi\u00f3n mensual m\u00e1xima del beneficio de jubilaci\u00f3n patronal se debe definir con base a la remuneraci\u00f3n percibida por el trabajador, mas no al salario b\u00e1sico unificado vigente a la fecha de jubilaci\u00f3n.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Esta jurisprudencia obligatoria se establece para resolver el problema jur\u00eddico de una interpretaci\u00f3n ambigua sobre la expresi\u00f3n \u201cremuneraci\u00f3n b\u00e1sica unificada\u201d, que combina t\u00e9rminos de las compensaciones al trabajador: remuneraci\u00f3n y salario b\u00e1sico unificado.<\/span><\/p>\n<p><b>Fuente: <\/b><span style=\"font-weight: 400;\">https:\/\/www.cortenacional.gob.ec\/cnj\/images\/pdf\/resoluciones\/2021\/2021-07-Triple-reiteracion-calculo-de-la-pension-jubilar.pdf<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">Ante cualquier duda, comun\u00edquese con nosotros<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"mailto:info@acl.com.ec\">info@acl.com.ec<\/a><\/p>\n<p style=\"text-align: center;\"><strong>\u00a1S\u00edganos en Redes Sociales!<\/strong><\/p>\n<p>[\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40&#8243; socials=\u00bb%5B%7B%22social%22%3A%22facebook%22%2C%22url%22%3A%22https%3A%2F%2Fwww.facebook.com%2FACLAUDITCO%2F%3Fepa%3DSEARCH_BOX%22%7D%2C%7B%22social%22%3A%22linkedin%22%2C%22url%22%3A%22https%3A%2F%2Fwww.linkedin.com%2Fcompany%2Facl-auditores-y-consultores-latam-ecuador%2F%3FviewAsMember%3Dtrue%22%7D%2C%7B%22social%22%3A%22instagram%22%2C%22url%22%3A%22https%3A%2F%2Fwww.instagram.com%2Facl_latam%2F%22%7D%2C%7B%22social%22%3A%22youtube%22%2C%22url%22%3A%22https%3A%2F%2Fwww.youtube.com%2Fchannel%2FUCZ-wHjiy6Ss3AwamBWk-HAA%3Fview_as%3Dsubscriber%22%7D%5D\u00bb color=\u00bb#08253d\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] Pensi\u00f3n Jubilaci\u00f3n Patronal RESOLUCI\u00d3N No. 07-2021 CORTE NACIONAL DE JUSTICIA [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]El 30 de junio del a\u00f1o 2021, la Sala especializada de lo Laboral de la Corte Nacional de Justicia, en ejercicio de sus facultades jurisdiccionales, declara como jurisprudencia obligatoria el siguiente criterio con base al c\u00e1lculo de la pensi\u00f3n de jubilaci\u00f3n patronal: \u201cEl art\u00edculo [&hellip;]<\/p>","protected":false},"author":3,"featured_media":28620,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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