El 23 de febrero de este año el Ejecutivo promulgó una serie de modificaciones al reglamento de la ley de tercerización. Si bien existen justificados cuestionamientos a las modificaciones propuestas -y que entrarán en vigencia en agosto de 2022- las empresas deberán tener en cuenta lo siguiente:
Por ‘núcleo de negocio’ debe entenderse a toda actividad principal de la empresa pero, por sus particulares características, no corresponde a las actividades especializadas u obras que pueden ser objeto de tercerización con desplazamiento.
Para poder identificar el ‘núcleo de negocio’ se debe observar entre otras cosas:
- El objeto social de la empresa.
- Lo que la identifica a la empresa frente a sus clientes finales.
- El elemento diferenciador de la empresa, dentro del mercado en el que desarrolla sus actividades.
- La actividad de la empresa que genera un valor añadido para sus clientes.
- La actividad de la empresa que suele reportarle mayores ingresos.
Debe también tomarse en cuenta que la tercerización de las actividades que forman parte del ‘núcleo del negocio’ no está permitida.
Existe además una prohibición en el artículo 5.a a la tercerización de actividades no principales, algo que parece ser un error de redacción dado que se impediría ya no solo la tercerización de actividades no nucleares, sino también a las que no son principales, practicamente impidiendo la existencia misma de la tercerización laboral.
Si bien es posible que la norma sufra cambios ante la crítica de distintos laboralistas, es una buena idea que los empresarios comiencen con la adaptación correspondiente a estos cambios de aquí a su entrada en vigencia el 23 de agosto de 2022.
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