On April 11, 2017, Ministerial Agreement Number 38-2017 of the Ministry of Labor and Social Welfare was published in the Official Gazette, which approved the "Instruction for the reception of the payroll of employees of Individuals or Corporations, Owners of Entities or Companies, Partners or Shareholders related to Decree 29-89, Law of Promotion and Development of Export and Maquila Activity; Decree 19-2016 Emergency Act for the Conservation of Employment and Governmental Agreement 3-2017."

This instruction regulates, among others, the following:

  • Unification of criteria for the reception of the payroll of the employees indicated above; and the employers' obligation to submit to the Ministry of Labor and Social Welfare, through the General Inspectorate of Labor, the entire payroll of the previous year, within the first two months of every year, per the means that said Ministry makes available to the employer.
  • Employee payroll requirements.
  • Form of delivery of payrolls to the Ministry of Labor and Social Welfare.
  • Obtaining a Certificate of Compliance for employers.
  • Procedure and penalties for non-compliance of the employer for not submitting the payroll.
  • Obligation of the Ministry of Labor and Social Welfare to inform the Ministry of Economy within a period of 30 business days from the culmination of the verified procedure and issuance of "Certificate of Compliance with Payroll for Workers".

This Agreement has been in force since April 11 of this year.