Unidentified payroll costs by phase in construction of work executed not subcontracted to third parties. Keywords: intergenerational transfers, family, gender, diabetes, chronic diseases, Chiapas.

Abstract

The Social Security Regulation applicable to Construction companies regarding compliance with the Work registration requires the owner to generate a registration for each construction stage and consequently to verify the amounts of materials, machinery and equipment, as well as labor applied in the same stage, all with the purpose of validating that 100% compliance is made with the payment of the employer-employee contributions by the employer, guidelines that in the specific case of SMEs becomes a more complex practice, since the controls that these companies have do not allow to verify the costs by stages in two areas in particular, such as the costs incurred for materials and labor per home, which is why this research aims to solve the problem of generating clear guidelines to be able to comply with the verification of payment of contributions in the labor category when it is exercised directly, and through the application of direct interviews and questionnaires to the analysis units made up of entrepreneurs, representatives, directors or accountants of construction SMEs, personnel from the National Chamber of the Construction Industry, and the Mexican Social Security Institute responsible for the Construction department, who will answer the questions that the same instrument contemplates, and with this it was possible to determine that in effect the perception of these SMEs is that a standard criterion is required for its verification and the most appropriate would be the prorating of costs in a proportional manner based on the contracting dates and completion dates of the works, keeping a control that identifies costs in a global manner, leaving an identification number in the working papers for future reviews by the authority.