COSTOS DE NÓMINA NO IDENTIFICADOS POR FASE EN CONSTRUCCIÓN DE OBRA EJECUTADA NO SUBCONTRATADA CON TERCEROS

The Social Insurance Regulations applicable to the construction companies with regard to meeting high work requires the owner to generate high for each construction phase and thus to check the amounts of materials, machinery and equipment, as well as labor applied at the same stage, all in order to validate that it complies 100% with the payment of worker-employer contributions by the employer, guidelines in the specific case of SMEs practice becomes more complex, controls as these companies have no proof phased costs in two areas in particular, as are exercised costs of materials and workmanship for housing, which is why this research aims to solve the problem of generating clear guidelines to comply with the verification of payment of contributions in the field of labor when it is exercised directly, and through the application of direct interviews and questionnaires to the units of analysis consists of businessmen, representatives, directors or business accountants SMEs construction, staff of the National Chamber of construction Industry and the Mexican Social Security Institute head of the Department of construction, who will answer questions the same instrument provides, and with this it was determined that in fact the perception of these SMEs is required to leave a standard criterion for testing and would be more appropriate apportionment of costs proportionately based on hire dates and termination dates of the work keeping track of costs identifying overall, leaving an identification number in the working papers for further review by the authority.