Análisis de costos por responsabilidad patronal en Ecuador según Resolución C.D. 677 -Reglamento General de Responsabilidad Patronal.

Abstract

Abstract: This paper analyzes the costs that employers in Ecuador must assume for employer liability, in accordance with Resolution C.D. 677 of the Ecuadorian Social Security Institute (IESS). The main causes of this liability were identified, the mathematical model used by the IESS to calculate the costs derived from noncompliance was examined, and preventive and corrective measures are proposed to minimize the economic impact on organizations. The research highlights the importance of proper regulatory application, which requires strengthening a culture of prevention in the workplace, especially in high-risk sectors such as construction, agribusiness, and commerce. The study provides useful technical and legal tools for employers and occupational health and safety professionals, contributing to the development of corporate policies based on prevention and legal compliance, benefiting both companies and worker.