All taxpayers involved in training and education programs, whether natural or juridical persons, called employers, as well as all workers and employees acting under a relationship of dependency, where the employer is obliged to withhold the respective withholding.
In most of the countries a contribution from the employers, equivalent to a small percentage between 1 and 10% of the total of the normal salaries paid to the personnel working for natural and legal persons, of industrial or commercial character and all those associative forms whose purpose is the rendering of services or professional consultancy.
Also weighted are the annual profits, Christmas bonuses or year-end bonuses, paid to workers and employees; and contributed by them, who work for natural and legal persons, belonging to the private sector, and all those associative forms whose purpose is the provision of services or professional advice.
Each country establishes different payment periods, but nevertheless, the contribution shall be paid by the obligated companies within the first working days following the expiration of each quarter, in the bank entity determined by the National Institute of Socialist Training and Education in the respective locality.
The amount contributed by the workers shall be withheld by the employers and paid on the dates fixed by the legislation of each country and its regulations, for the distribution of the profits of their workers and in the bank entity indicated by each region.