Jurisprudencia y Ciencias Sociales

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Author: search.filters.author.Bastidas Tusa, Marilyn Nicole

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    Principio de continuidad y el delito laboral por retención a los aportes de la seguridad social
    (Universidad Técnica de Ambato, Facultad de Jurisprudencia y Ciencias Sociales, Carrera de Derecho, 2026-07-08) Bastidas Tusa, Marilyn Nicole; Masabanda Analuiza, Galo Iván
    This research work analyzed the protection of the principle of continuity against the criminal sanction imposed on the employer for the crime of undue withholding of Social Security contributions established in Article 242 of the COIP, in this sense, this study was proposed in order to contrast how the principle of continuity protects workers, to substantiate its protection for job stability, explain the impact on productivity and finally, identify if there is a transgression of the principle of continuity. Therefore, the methodology has been implemented under a mixed approach. The qualitative part through interviews with experts in labor matters and followed by a quantitative approach through surveys carried out with lawyers of free professional practice, accountants and employers. Likewise, the descriptive and explanatory method was incorporated in order to analyze the regulatory reality and identify the causes and consequences of the problem. The results obtained show that closing a company affects the productivity of the company and indirectly generates a detriment to the continuity of the worker's activities, which is limited to other rights such as social security, a dignified life and the right to remuneration. Therefore, the research concluded that the principle of continuity entails a fundamental pillar for job stability and for the protection of workers' rights, so to avoid the violation of this principle in the event of a sanction, it is necessary to strengthen control instruments for compliance with employer obligations.