Economically active independent workers and their affiliation to the Peruvian Private Pension System

Authors

DOI:

https://doi.org/10.15381/quipu.v30i63.22927

Keywords:

economically active independent workers, private system, pensions, obligatory

Abstract

Objective: To establish the incidence of the number of economically active self-employed workers in the Peruvian pension system. Method: A descriptive and inferential analysis was carried out using Pearson's correlation coefficient and a simple linear regression. For this purpose, it was previously determined that the data of the study variables belong to a normal distribution. Result: There is a weak positive relationship between the number of economically active self-employed workers and the non-salaried workers affiliated to the Peruvian private pension system, despite the statistical gap between these two variables. Conclusion: 18% of self-employed workers included in the Peruvian private pension system is explained by the number of economically active self-employed workers.

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Author Biography

  • Angelo Lelio Bianchi Sarmiento, Ernst & Young S.R.L. Lima. Perú

    Certified Public Accountant from the prestigious Universidad Nacional Mayor de San Marcos with postgraduate studies in Tax Policy and International and Community Taxes.
    Tax Compliance Manager of Ernst & Young Consultores SRL.

Published

2022-11-28

Issue

Section

Original papers

How to Cite

Bianchi Sarmiento, A. L. (2022). Economically active independent workers and their affiliation to the Peruvian Private Pension System. Quipukamayoc, 30(63), 49-58. https://doi.org/10.15381/quipu.v30i63.22927