Las opciones sobre acciones como herramienta de compensación a los trabajadores en Venezuela
| Pages | 58-69 |
| Date | 01 August 2026 |
| Published date | 01 August 2026 |
| Author | Henry de Jesús Portillo Mejías |
| Subject Matter | Employment and Social Security Law |
Revista Gaceta L aboral
Vol. 29, Núm eros con solidados 1 , 2, 3 (2023): 58-68
Univer sidad del Z ulia (LUZ) • ISSN1315 -8597
Recibido 06-05-2026 Aceptado 15-07-2026 58
Las opciones sobre acciones como herramienta de
compensación a los trabajadores en Venezuela
Henry de Jesús Portillo Mejías
Doctor en Economía, Gestión y Política; Abogado y Licenciado en Contaduría Pública;
hp.pmasc@gmail.com; ORCID: 0009-0008-5995-5385.
Resumen
En el entorno empresarial contemporáneo, las organizaciones priorizan el diseño de
mecanismos innovadores para la atracción y retención del capital humano. El objetivo de
esta investigación es analizar las opciones sobre acciones (stock options) como una
herramienta estratégica de compensación orientada a alinear los objetivos individuales con
el crecimiento organizacional. Bajo una metodología documental-descriptiva, el estudio
examina la estructura técnica de estos incentivos y su viabilidad dentro del contexto
venezolano, caracterizado por una alta volatilidad económica y un vacío legislativo expreso
sobre la materia. El análisis, fundamentado en la jurisprudencia nacional y en el derecho
comparado, arrojó como resultado que la naturaleza no salarial y el carácter aleatorio de este
instrumento, ratificados por la doctrina judicial, lo posicionan como u na alternativa eficaz
para la o ptimización de las estructuras de costos. S e concluye que su adopción fortalece el
compromiso laboral y constituye un mecanismo de retención del talento frente a la fu ga de
capital humano calificado.
Palabras clave: opciones sobre acciones, compensación de trabajadores, jurisprudencia
laboral, retención del talento, mercado venezolano.
Stock Options as a Compensation Tool for Workers in
Venezuela
Abstract
In the contemporary business environment, organizations prioritize the design of innovative
mechanisms for the attraction and retention of human capital. The objective of this research
is to analyze stock options as a strategic compensation tool aimed at aligning individual
objectives with organizational growth. Using a descriptive-documentary methodology, the
study examines the technical structure of these incentives and their viability within the
Venezuelan context, characterized by high economic volatility and an express legislative
vacuum on the matter. The analysis, based on national jurisprudence and comparative law,
yielded as a result that the non- salary nature and the aleatory character of this instrument,
ratified by judicial doctrine, position it as an effective alternative for the optimization of cost
structures. It is concluded that its adoption strengthens labor commitment and constitutes
a talent-retention mechanism against the loss of qualified human capital.
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeUnlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
