NON BIS IN ÍDEM, OBLIGACIONES PATRONALES A FAVOR DEL IESS Y LA RESPONSABILIDAD PATRONAL TRABAJO DE TITULACIÓN QUE SE PRESENTA COMO REQUISITO PREVIO A OPTAR EL GRADO DE ABOGADO DE LOS TRIBUNALES Y JUZGADOS DE LA REPÚBLICA

Abstract

The present work aims to demonstrate the violation of the constitutional guarantee of Non Bis In Ídem by the Ecuadorian Institute of Social Security (EISS) through the employer responsibility assigned to employers. It should be noted that an employer must fulfill their employer obligations, including the payment of employee contributions, so that employees can access EISS benefits. However, when the payment of contributions is made after the established deadlines, an economic penalty is imposed on the employer. Additionally, if employees use EISS medical benefits when the employer is in default, the employer responsibility is generated, which constitutes another economic penalty. Therefore, we conclude that the employer responsibility conflicts with the right not to be tried for the same offense twice, as there is an economic penalty for late contribution payments, and an additional penalty of employer responsibility is imposed, affecting the employer's assets.