Bibliographic citations
Chuquihuanga, D., Lozada, K. (2022). Régimen Laboral Especial MYPE y su influencia en los costos laborales de la Institución Educativa Particular San Pablo, Piura, período 2018-2020 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/9510
Chuquihuanga, D., Lozada, K. Régimen Laboral Especial MYPE y su influencia en los costos laborales de la Institución Educativa Particular San Pablo, Piura, período 2018-2020 [Tesis]. PE: Universidad Privada Antenor Orrego; 2022. https://hdl.handle.net/20.500.12759/9510
@misc{sunedu/4040892,
title = "Régimen Laboral Especial MYPE y su influencia en los costos laborales de la Institución Educativa Particular San Pablo, Piura, período 2018-2020",
author = "Lozada Astudillo, Karolynne Jesús",
publisher = "Universidad Privada Antenor Orrego",
year = "2022"
}
The present research was carried out with the objective of determining the influence of the acceptance of the special Mype labor regime on the labor costs of the private educational institution San Pablo, Piura, period 2018-2020. The study had a longitudinal non-experimental design, of an applied type and with a causal correlational level. The population and sample was made up of the documents of the educational institution that supported the information on the study variables, including as unit of analysis, the sworn statements (DDJJ), tax reports, plame reports (monthly payroll) and the main personnel expense accounts. Likewise, to collect the information, an interview with the general manager and two documentary analysis guides were applied. The results showed that the educational institution meets the requirements to remain in the special Mype labor regime by having income that does not exceed 1,700 UIT. On the other hand, labor costs decreased by 21.34% and 19.31% for the years 2019 and 2020, respectively. Therefore, it is concluded that the acceptance of the special Mype labor regime has a negative relationship with labor costs, as it contributes to their reduction.
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