{"id":10558,"date":"2019-11-04T23:18:12","date_gmt":"2019-11-04T22:18:12","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/"},"modified":"2019-11-04T23:18:12","modified_gmt":"2019-11-04T22:18:12","slug":"pago-de-parafiscales-en-el-marco-de-un-contrato-sindical","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/","title":{"rendered":"Pago de parafiscales en el marco de un contrato sindical"},"content":{"rendered":"<p class=\"text-justify\">Las normas laborales definen el contrato sindical como un acuerdo de voluntades, de naturaleza colectivo laboral, celebrado entre uno o varios sindicatos de trabajadores con uno o varios empleadores o sindicatos de empleadores, para la prestaci\u00f3n de servicios o la ejecuci\u00f3n de obras por medio de sus afiliados.<\/p>\n<p class=\"text-justify\">De \u00e9l se derivan dos relaciones jur\u00eddicas: (i) el contrato entre el sindicato contratista y el tercero contratante; (ii) la vinculaci\u00f3n entre el sindicato contratista con sus afiliados, part\u00edcipes de la ejecuci\u00f3n del servicio o la obra.<\/p>\n<p class=\"text-justify\">En este contexto, recientemente el Consejo de Estado se\u00f1al\u00f3 que la relaci\u00f3n entre el sindicato y su afiliado part\u00edcipe, no corresponde a un contrato individual de trabajo por cuanto tal vinculaci\u00f3n carece del elemento de subordinaci\u00f3n o dependencia, motivo por el cual concluy\u00f3 que en esta relaci\u00f3n no se genera para el sindicato la obligaci\u00f3n de realizar pagos con destino al SENA, ICBF y Cajas de Compensaci\u00f3n.<\/p>\n<p class=\"text-justify\">En todo caso, precis\u00f3 el alto tribunal que en virtud del art\u00edculo 25 del C\u00f3digo Sustantivo del Trabajo, entre el sindicato y el afiliado part\u00edcipe puede existir de manera concurrente una relaci\u00f3n laboral, caso en el cual frente a esta \u00faltima s\u00ed se genera la obligaci\u00f3n de realizar el pago de aportes parafiscales, utilizando para ello en la liquidaci\u00f3n de la PILA el tipo de cotizante 55, correspondiente a \u201cAfiliado part\u00edcipe dependiente\u201d.<\/p>\n<p><em><strong>Fuente:&nbsp;<\/strong>Consejo de Estado, Secci\u00f3n Cuarta, Sentencia del 8 de agosto de 2019, expediente 21825 y 21830 (acumulados)<\/em><\/p>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las normas laborales definen el contrato sindical como un acuerdo de voluntades, de naturaleza colectivo laboral, celebrado entre uno o varios sindicatos de trabajadores con uno o varios&#8230;<\/p>\n","protected":false},"featured_media":10559,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10558","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pago de parafiscales en el marco de un contrato sindical - Auren Colombia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pago de parafiscales en el marco de un contrato sindical - Auren Colombia\" \/>\n<meta property=\"og:description\" content=\"Las normas laborales definen el contrato sindical como un acuerdo de voluntades, de naturaleza colectivo laboral, celebrado entre uno o varios sindicatos de trabajadores con uno o varios&#8230;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Colombia\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/11\/shutterstock-161759321-2-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@AurenColombia\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\\\/\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\\\/\",\"name\":\"Pago de parafiscales en el marco de un contrato sindical - Auren Colombia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/shutterstock-161759321-2-1.jpg\",\"datePublished\":\"2019-11-04T22:18:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\\\/#primaryimage\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/shutterstock-161759321-2-1.jpg\",\"contentUrl\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2019\\\/11\\\/shutterstock-161759321-2-1.jpg\",\"width\":1000,\"height\":667},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/blog\\\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/auren.com\\\/co\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pago de parafiscales en el marco de un contrato sindical\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#website\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/\",\"name\":\"Auren Colombia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/auren.com\\\/co\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#organization\",\"name\":\"Auren Colombia\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/cropped-cropped-favicon-Auren.png\",\"contentUrl\":\"https:\\\/\\\/auren.com\\\/co\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/cropped-cropped-favicon-Auren.png\",\"width\":512,\"height\":512,\"caption\":\"Auren Colombia\"},\"image\":{\"@id\":\"https:\\\/\\\/auren.com\\\/co\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/AurenColombia\",\"https:\\\/\\\/www.instagram.com\\\/aurencolombia\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCRYoGRMR_k4oVWesdErApmA\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/auren-colombia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pago de parafiscales en el marco de un contrato sindical - Auren Colombia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/","og_locale":"es_ES","og_type":"article","og_title":"Pago de parafiscales en el marco de un contrato sindical - Auren Colombia","og_description":"Las normas laborales definen el contrato sindical como un acuerdo de voluntades, de naturaleza colectivo laboral, celebrado entre uno o varios sindicatos de trabajadores con uno o varios&#8230;","og_url":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/","og_site_name":"Auren Colombia","og_image":[{"width":1000,"height":667,"url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/11\/shutterstock-161759321-2-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@AurenColombia","twitter_misc":{"Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/","url":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/","name":"Pago de parafiscales en el marco de un contrato sindical - Auren Colombia","isPartOf":{"@id":"https:\/\/auren.com\/co\/#website"},"primaryImageOfPage":{"@id":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/#primaryimage"},"image":{"@id":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/#primaryimage"},"thumbnailUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/11\/shutterstock-161759321-2-1.jpg","datePublished":"2019-11-04T22:18:12+00:00","breadcrumb":{"@id":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/#primaryimage","url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/11\/shutterstock-161759321-2-1.jpg","contentUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2019\/11\/shutterstock-161759321-2-1.jpg","width":1000,"height":667},{"@type":"BreadcrumbList","@id":"https:\/\/auren.com\/co\/blog\/pago-de-parafiscales-en-el-marco-de-un-contrato-sindical\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/auren.com\/co\/"},{"@type":"ListItem","position":2,"name":"Pago de parafiscales en el marco de un contrato sindical"}]},{"@type":"WebSite","@id":"https:\/\/auren.com\/co\/#website","url":"https:\/\/auren.com\/co\/","name":"Auren Colombia","description":"","publisher":{"@id":"https:\/\/auren.com\/co\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/auren.com\/co\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/auren.com\/co\/#organization","name":"Auren Colombia","url":"https:\/\/auren.com\/co\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/","url":"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","contentUrl":"https:\/\/auren.com\/co\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","width":512,"height":512,"caption":"Auren Colombia"},"image":{"@id":"https:\/\/auren.com\/co\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/AurenColombia","https:\/\/www.instagram.com\/aurencolombia\/","https:\/\/www.youtube.com\/channel\/UCRYoGRMR_k4oVWesdErApmA","https:\/\/www.linkedin.com\/company\/auren-colombia"]}]}},"_links":{"self":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog\/10558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/types\/blog"}],"version-history":[{"count":0,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog\/10558\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media\/10559"}],"wp:attachment":[{"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/media?parent=10558"}],"wp:term":[{"taxonomy":"blog-category","embeddable":true,"href":"https:\/\/auren.com\/co\/wp-json\/wp\/v2\/blog-category?post=10558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}