La retención ilegal de aportaciones por parte del empleador a la seguridad social.

Abstract

The illegal retention of contributions was classified as an offense in the Organic Comprehensive Criminal Code in its publication on February 10, 2014; This crime corresponds to the "Crimes against the right to work and Social Security". For which it is new in our society, its sanction is exaggerated. Then, when faced with the little information in doctrine about this crime, I will develop the subject under the criteria of legal professionals; In addition to recognizing that it is a reality in our society that there are employers who incur this crime as well as the non-affiliation of their employees. It should be noted that this crime will be analyzed in the criminal sphere if it is a crime in itself. For a better explanation, I will start by presenting the definition and historical background of contributions to Social Security and the Institution. For this reason, it is important to mention that one of the reasons given when typifying this crime was due to the popular consultation that took place in 2011. It will be concluded with its due conclusion, within all the criteria analyzed, and provide recommendations and personal opinions.