In the case of the termination of the social benefit liability in Venezuela, in accordance with the provisions of the organic labor law (year 1997); It is established that the employee must be paid the difference between retroactivity and the accumulation of the guarantee at the time of leaving the company by the employee. Generally, all valuations are made under the Projected Benefit method in the context of IAS-19. There are 3 potential equally valid approaches, but one with less uncertainty than the other. (In our opinion is the best method that minimizes uncertainty and it is explained in detail below.