In countries such as Venezuela, the rates of the housing and habitat benefit system correspond to the monthly contribution of each worker in the mandatory savings account for housing and habitat equivalent to three percent (3%) of his integral salary, of which the worker will contribute the equivalent of one third (1/3) of the amount and the employer two thirds (2/3) of the amount as established in the Articles of the legal tax regulations.
In relation to the employers, they must withhold the amounts from the workers, make their own contributions and deposit such resources in the account of each one of them, in the Mandatory Savings Fund for Housing, within the first five working days of each month, through the qualified operator selected by the National Bank of Housing and Habitat.
The aforementioned tax law establishes that its objective is to regulate the integral attention to the labor force in situations of unemployment through policies, programs, intermediation services, counseling, information, labor orientation as well as the facilitation of training for the insertion and reinsertion to the labor market; likewise, to promote occupational policies and programs to promote national development through national, regional and local public and private organizations..
Regarding the calculation basis of the employment benefit system, it is established that the contributory basis on which the contribution will be calculated will be the salary earned by the worker in the month immediately prior to that in which it was caused.
When the employment relationship has been agreed on a part-time basis or for a working day less than that legally allowed, the contribution established will be understood to be satisfied when the rate is applied to the aliquot of the salary that could have been agreed for the legal working day, which corresponds to the agreed working day. The contribution base for the calculation of contributions has as a lower limit the amount of one minimum urban salary and as an upper limit ten minimum urban salaries.