MINISTERIAL AGREEMENT MDT-2026-059 PROCEDURE FOR AUTHORIZATION OF SPECIAL WORK SHIFTS OR SCHEDULES

By means of the 4th Supplement of Official Register No. 240 dated March 10, 2026, the Ministry of Labor, published the Ministerial Agreement MDT-2026-059 (hereinafter the “Agreement”) was published. The Agreement establishes the Procedure for the Authorization of Special Work Shifts or Schedules and the Efficient Workday for Development modality. Key points include the following:

  • Its purpose is to regulate the approval process for special shifts or schedules, as well as the efficient workday modality for development.

 

The Agreement revokes Ministerial Agreement No. MDT-2018-0219 and all its amendments.

 

  • Special Shifts are defined as:

 

  1. Those involving work for more than 5 consecutive days and including additional or accumulated rest days.
  2. Those involving work for fewer than 5 consecutive days with rest intervals of less than 2 consecutive days.

These apply when, due to evident conditions of the industry, operations, or tasks, activities cannot be interrupted for technical reasons or because such interruption would cause harm to the public interest or other employer needs.

  • Special Schedules are those involving rotating shifts.

 

Any arrangements that do not fall under special schedules or shifts and that remain within legal parameters do not require authorization from the Ministry of Labor, only an explicit agreement between employers and employees.

 

  • These agreements must be registered on the SUT platform within a maximum period of 30 days from the date of execution.

 

  • Priority in Youth Hiring: When the implementation of special shifts or schedules creates new job positions, the Ministry of Labor will give priority in the processing of applications that demonstrate the hiring of young people between 18 and 29 years of age, provided the hiring is carried out through the “Encuentra Empleo” platform.

 

  • The Agreement also introduces the Efficient Workday for Development, which allows employers and employes to agree on a work schedule that distributes 40 weekly hours into daily shifts of up to 10 hours within 5 days per week.

This workday may be in-person, remote, or hybrid, with the objective of promoting family stability, efficiency, free time, youth employment, and gender equality, and it also allows compensation or weekly use of working hours.

Agreements regarding the efficient workday must be included in the employment contract or in an amendment to the originally agreed work schedule. This agreement must be registered on the SUT platform within 30 days after being agreed upon.

  • Medical technologists (radiologists) may work 6 hours per day exposed to radiation, up to 30 hours per week, and 2 additional hours per day on administrative tasks related to their duties, completing a maximum schedule of 8 hours per day and 40 hours per week.

 

  • Drivers in an employment relationship may not perform their duties in shifts exceeding 12 hours.

 

 

Edmundo Ramos, Partner at CorralRosales
eramos@corralrosales.com
+593 2 2544144

Belén Jaramillo, Partner at CorralRosales
bjaramillo@corralrosales.com
+593 2 2544144

© CORRALROSALES 2026
NOTA: EL texto anterior ha sido elaborado con fines informativos. CorralRosales no es responsable de ninguna pérdida o daño ocasionado como consecuencia de haberse actuado o dejado de actuar en base a la información contenida en este documento. Cualquier situación determinada adicional requiere la opinión y concepto específico de la firma.

CORRALROSALES

ORGANIC LAW FOR COMPREHENSIVE CANCER CARE

On March 4, 2026, the “Organic Law for Comprehensive Cancer Care” (the “Law”) was published by means of the seventh supplement of the Official Registry No. 236. From a strictly labor perspective, we highlight the following:

The Law establishes relevant definitions for its application, including:

Direct substitute: relatives up to the fourth degree of consanguinity and second degree of affinity, spouse, partner in a common-law union, legal representative or attorney-in-fact, or any person who has under responsibility the maintenance or care of a person diagnosed with cancer.

Parents or legal representatives of children or adolescents with cancer will also be considered direct substitutes.

The illness must generate a condition that prevents the person from independently carrying out activities necessary for their subsistence.

Caregiver: parents, spouses, adult children, legal representatives, or guardians who are authorized to care for a person diagnosed with cancer.

Relevant labor rights provided for in the Law:

a)    People diagnosed with cancer have the right to equality and non-discrimination in the social, family, educational, and labor context for having or having been diagnosed with cancer.

 

b)    People diagnosed with cancer shall enjoy enhanced job stability. To terminate the employment relationship, the employer must reasonably demonstrate that the termination is unrelated to the illness and must base it on the causes and procedures established in the applicable regulations.

 

c)    The same treatment shall be granted to substitute workers and anyone acting as caregivers, provided that the illness generates a condition that prevents the person from independently carrying out activities necessary to ensure their subsistence.

Edmundo Ramos, Partner at CorralRosales
eramos@corralrosales.com
+593 2 2544144

María Victoria Beltrán, associate at CorralRosales
mbeltran@corralrosales.com
+593 2 2544144

© CORRALROSALES 2026
NOTA: EL texto anterior ha sido elaborado con fines informativos. CorralRosales no es responsable de ninguna pérdida o daño ocasionado como consecuencia de haberse actuado o dejado de actuar en base a la información contenida en este documento. Cualquier situación determinada adicional requiere la opinión y concepto específico de la firma.

CORRALROSALES

INCOME TAX WITHHOLDING RATES AT SOURCE 2026

Through Resolution No. NAC-DGERCGC26-00000009, the Ecuadorian Internal Revenue Service (Servicio de Rentas Internas – SRI) updated the Income Tax withholding rates to be applied by special taxpayers and other withholding agents as of March 1, 2026, upon making payments or recording income subject to taxation in favor of beneficiaries.

 

Below is a summary of the most relevant amendments introduced by the Resolution.

In order to allow taxpayers to adapt their invoicing systems, withholding certificates corresponding to Income Tax withholdings made between March 1 and March 15, 2026, may be issued until March 31, 2026.

 

Mateo Bravo, Associate at CorralRosales
mbravo@corralrosales.com
+593 2 2544144

Alberto Bonilla, Associate at CorralRosales
abonilla@corralrosales.com
+593 2 2544144

© CORRALROSALES 2026
NOTA: EL texto anterior ha sido elaborado con fines informativos. CorralRosales no es responsable de ninguna pérdida o daño ocasionado como consecuencia de haberse actuado o dejado de actuar en base a la información contenida en este documento. Cualquier situación determinada adicional requiere la opinión y concepto específico de la firma.

CORRALROSALES