Employer’s liability is the pecuniary sanction that falls on a natural or legal person that maintains workers in a relationship of dependency for non-compliance with labor provisions once an occupational accident or occupational or occupational disease has been generated. In order to avoid falling into a conduct that results in the payment of subsidies, indemnities, pensions and annuities, it is recommended to fully follow Article 14 of the General Regulations on Employer’s Liability, which was published on July 20, 2016 in the Official Gazette:

1. 
   Timely registration:
   Register on time the notice of entry of all workers in the IESS, before a claim occurs, as established in the Social Security Law.

1. Timely payment: Make the monthly payment in a timely manner, minimizing the risk of delay as of the date of the occupational accident or the date of the initial presumptive medical diagnosis of the occupational or professional disease issued by the occupational risk physician or the termination of the worker’s activity caused by the occupational disease.

1. Notification within the established time: Communicate diligently the occurrence of the accident to the Labor Risks Unit or to the nearest IESS office or through the IESS web page registry, within ten working days from the date of the occupational accident or from the date of the initial presumptive medical diagnosis of the occupational or professional disease issued by the Labor Risks physician.

1. 
   Compliance with risk prevention rules:
   To be presto to the observance of rules of prevention of occupational risks in order to avoid that its lack of compliance is determined in the case of accident or occupational or occupational disease.

Failure to comply with the aforementioned provisions of the Regulations shall cause liability to the employer. To avoid employer liability, it is advisable to maintain a monthly compliance matrix for the aforementioned behaviors, while minimizing the possibility of high employer payments. The amount to be paid is fixed based on the benefit determined by the IESS, and the direct, indirect and basic causes in accordance with the General Labor Risks Insurance Regulations. The minimum amount ranges from 1.20% to 96.41% of the base amount.