Efectos de la incorporación de trabajadores informales al régimen de invalidez vejez y muerte de la Caja Costarricense del Seguro Social
Fecha
2018-08
Autores
Campos Mora, Jorge
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Editor
Universidad Nacional, Costa Rica
Resumen
En la actualidad, un importante porcentaje de la fuerza de trabajo costarricense se
desempeña en puestos de trabajo informal, entendidos estos como aquellos que no
tienen contribuciones a la seguridad social, concretamente al régimen básico de
pensión de Invalidez, Vejez y Muerte administrado por la Caja Costarricense del
Seguro Social. De igual forma, estos ocupados en los casos en que desempeñan
su trabajo de forma independiente no tienen empresas constituidas en sociedad, es
decir, no están inscritas en el Registro Nacional de la Propiedad y no llevan una
contabilidad formal en forma periódica.
La heterogeneidad existente en la estructura productiva del país hace que ese
fenómeno no se presente en sectores específicos de la economía, sino que abarque
una amplia variedad de actividades económicas. Lo anterior, con independencia de
la relación de trabajo de los puestos o las diversas realidades reflejadas en materia
salarial o de autoempleo.
En virtud de lo anterior, la presente investigación tiene como eje principal determinar
la caracterización sectorial de los trabajadores informales, a partir de la cual se
establezcan posibles efectos en la incorporación de éstos al Régimen de Invalidez
Vejez y Muerte de la CCSS.
El estudio se plantea desde un enfoque mixto de investigación, con una composición
de la metodología exploratoria y descriptiva. Mediante la utilización de elementos
cualitativos y cuantitativos se busca abordar el problema de investigación. Éste
centra su atención en el hecho de que Costa Rica, actualmente, no cuenta con
instrumentos para la caracterización sectorial de los trabajadores informales, a partir
de los cuales, se pueda estimar los ingresos potenciales para el IVM de la
incorporación de este grupo de ocupados a ese régimen básico de pensión.
Como parte de los hallazgos, se determinó que, proporcionalmente, existe una
mayor presencia de puestos de trabajo informales en ocupaciones desarrolladas de
forma independiente. No obstante, en términos absolutos y para la economía en su
conjunto la mayor cantidad de puestos de trabajo informales tienen una relación de
dependencia asalariada.
Otra de las conclusiones relevantes deja de manifiesto que la caracterización de la
informalidad laboral, bajo el criterio adoptado en el estudio, tiende a diferir según se
analice por actividad económica y a lo interno de éstas según la relación de trabajo.
En los aportes potenciales de la inclusión de puestos de trabajo informales sobre
los ingresos del IVM, la ponderación del total de puestos de trabajo y masa salarial
hace que, en igualdad de porcentajes de incorporación, sean los asalariados
quienes en mayor medida impacten los ingresos del régimen. Según se estima, ante
un escenario de incorporación del total de puestos de trabajo, manteniéndose
constante todas las demás variables, los ingresos del régimen se incrementan en 36,8%. Este impacto se valora en términos financieros y se determina la importancia
de avanzar hacia procesos de evaluación actuarial considerando estas
estimaciones.
Finalmente, se discierne que las finanzas públicas pasan por un crecimiento
acelerado del déficit fiscal y consecuentemente, el incremento de las contribuciones
al régimen del IVM, producto de la incorporación de puestos de trabajo informales,
le insertan mayor presión desde la óptica del gasto. Sin embargo, también restaría
presión en el corto plazo al resultado del IVM, con una inyección de recursos frescos
y en favor, posiblemente, del movimiento neto de las reservas patrimoniales.
Currently, a significant percentage of the Costa Rican labor force works in informal jobs, understood as those that do not have contributions to social security, specifically to the basic pension scheme for Disability, Old Age and Death administered by the Fund Costa Rican Social Security. In the same way, those employed in the cases in which they carry out their work independently do not have incorporated companies, that is, they are not registered in the National Property Registry and do not keep formal accounting on a regular basis. The existing heterogeneity in the country's productive structure means that this phenomenon does not occur in specific sectors of the economy, but rather encompasses a wide variety of economic activities. The foregoing, regardless of the employment relationship of the positions or the various realities reflected in terms of salary or self-employment. By virtue of the foregoing, the present investigation's main axis is to determine the sectoral characterization of informal workers, from which possible effects will be established in the incorporation of these into the CCSS Disability, Old Age and Death Regime. The study is proposed from a mixed research approach, with a composition of exploratory and descriptive methodology. Through the use of qualitative and quantitative elements, the aim is to address the research problem. This focuses its attention on the fact that Costa Rica currently does not have instruments for the sectoral characterization of informal workers, from which it is possible to estimate the potential income for the IVM from the incorporation of this group of employed persons. to that basic pension scheme. As part of the results, it will be prolonged that, proportionally, there is a greater presence of informal jobs in occupations developed independently. However, in absolute terms and for the economy as a whole, the largest number of informal jobs have a relationship of salaried dependency. Another of the relevant conclusions shows that the characterization of labor informality, under the criteria adopted in the study, tends to differ depending on whether it is analyzed by economic activity and internally according to the employment relationship. In the potential contributions of the inclusion of informal jobs on the income of the IVM, the weighting of the total jobs and wage bill means that, in equal percentages of incorporation, it is the wage earners who have a greater impact on the income of the IVM. regime. According to estimates, given a scenario of incorporation of all jobs, keeping all other variables constant, the income of the regime increases by 36.8%. This impact is valued in financial terms and the importance of advancing towards actuarial evaluation processes considering these estimates is determined. Finally, it can be discerned that public finances go through an accelerated growth of the fiscal deficit and, consequently, the increase in contributions to the IVM regime, as a result of the incorporation of informal jobs, puts greater pressure on it from the point of view of spending. . However, it would also take pressure off the IVM result in the short term, with an injection of fresh resources and possibly in favor of the net movement of equity reserves.
Currently, a significant percentage of the Costa Rican labor force works in informal jobs, understood as those that do not have contributions to social security, specifically to the basic pension scheme for Disability, Old Age and Death administered by the Fund Costa Rican Social Security. In the same way, those employed in the cases in which they carry out their work independently do not have incorporated companies, that is, they are not registered in the National Property Registry and do not keep formal accounting on a regular basis. The existing heterogeneity in the country's productive structure means that this phenomenon does not occur in specific sectors of the economy, but rather encompasses a wide variety of economic activities. The foregoing, regardless of the employment relationship of the positions or the various realities reflected in terms of salary or self-employment. By virtue of the foregoing, the present investigation's main axis is to determine the sectoral characterization of informal workers, from which possible effects will be established in the incorporation of these into the CCSS Disability, Old Age and Death Regime. The study is proposed from a mixed research approach, with a composition of exploratory and descriptive methodology. Through the use of qualitative and quantitative elements, the aim is to address the research problem. This focuses its attention on the fact that Costa Rica currently does not have instruments for the sectoral characterization of informal workers, from which it is possible to estimate the potential income for the IVM from the incorporation of this group of employed persons. to that basic pension scheme. As part of the results, it will be prolonged that, proportionally, there is a greater presence of informal jobs in occupations developed independently. However, in absolute terms and for the economy as a whole, the largest number of informal jobs have a relationship of salaried dependency. Another of the relevant conclusions shows that the characterization of labor informality, under the criteria adopted in the study, tends to differ depending on whether it is analyzed by economic activity and internally according to the employment relationship. In the potential contributions of the inclusion of informal jobs on the income of the IVM, the weighting of the total jobs and wage bill means that, in equal percentages of incorporation, it is the wage earners who have a greater impact on the income of the IVM. regime. According to estimates, given a scenario of incorporation of all jobs, keeping all other variables constant, the income of the regime increases by 36.8%. This impact is valued in financial terms and the importance of advancing towards actuarial evaluation processes considering these estimates is determined. Finally, it can be discerned that public finances go through an accelerated growth of the fiscal deficit and, consequently, the increase in contributions to the IVM regime, as a result of the incorporation of informal jobs, puts greater pressure on it from the point of view of spending. . However, it would also take pressure off the IVM result in the short term, with an injection of fresh resources and possibly in favor of the net movement of equity reserves.
Descripción
Palabras clave
CAJA COSTARRICENSE DEL SEGURO SOCIAL, PENSIONES, EMPLEO, SALARIOS, TRABAJO, PENSIONS, EMPLOYMENT, WAGES, JOB