1. The Congress of the Republic of Colombia issued Law 2208 of May 17th, 2022, "Second Opportunities Law," through which economic incentives are established to strengthen employment opportunities.
It seeks to create employment opportunities for people serving sentences with a work permit, parole, or provisional suspension through tax, economic, and corporate benefits that positively impact companies' costs.
The Ministry of Labor will grant companies the "Second Chance" mark; The list of companies with the "Second Chance" seal will be published on the Ministry's website.
Companies will have the benefit of paying parafiscal progressively. The National Apprenticeship Service SENA - its acronym in Spanish, will promote different vocational training programs to facilitate labor reinsertion.
See: https://jadelrio.com/storage/Boletines/Colombia/LEY2208DEL17MAYODE2022.pdf
2. The Ministry of Labor issues circular 40 of August 4th, 2022, which recalls the conditions for the jurisdiction of mothers and fathers who are heads of households.
According to the political constitution Article 43, women and men have equal rights and opportunities, for which the mother or father families´ head jurisdiction applies to both; specific requirements must be met to demonstrate the status of responsible for minor children.
See: https://jadelrio.com/storage/Boletines/Colombia/Circular0040del4-8-2022FUEROMADRESYPADRESCABEZADEFAMILIA.pdf
3. The DIAN issues resolution 000026 of April 11th, 2019, which establishes the procedure for issuing the Certificates of Accreditation of Tax Residence and Tax Status in Colombia.
The Subdirectorate of International Control Management of the National Tax and Customs Directorate has the function of issuing the certificate of accreditation of tax residence and tax situation, any natural or legal person may request the certificate for being an income taxpayer. And complementary to equity, wealth, and other taxes recognized by Double Taxation Agreements or subject to withholding at source.
See: https://jadelrio.com/storage/Boletines/Colombia/Flash%2015/Resoluci%C3%B3n%20000026%20de%2011-04-2019.pdf
4. The Congress of the Republic of Colombia issues Law 2174 of December 30th, 2021, "Isaac Law," to protect and care for children in a state of special vulnerability.
It contemplates the obligations of the employer to grant a paid leave once a year of ten (10) business days to the father or mother who has custody of the minor so that he or she can take care of the minor who suffers from a terminal illness or condition, managing to improve the quality of life of the patient and well-being of their families.
See: https://jadelrio.com/storage/Boletines/Colombia/ley_2174_del_30_de_diciembre_de_2021.pdf
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