Introduction. Microenterprises stand out for their importance in a country's economy, due to their leading role in job creation, their flexible nature and ability to quickly adapt to market changes are highlighted. Objective. Analyze the characterization, importance, and participation of MSMEs in the generation of employment and production processes in the province of El Oro. Methodology. The present investigative work uses a non-experimental quantitative methodology, its cross-sectional, descriptive analysis. The data provided by the National Institute of Statistics and Censuses was taken as a basis, as well as literature review, such as books, magazines, and reports. Results. Microenterprises occupy 93.23% of the business network of the Province of El Oro, susceptible to permanence due to many factors, it is estimated that its productive gap is mainly due to economic agents against free competition, it depends on the place where it is located, type production, lack of access and the inevitable high cost of financing. Contrary to its limitations, they contribute to the generation of employment with 25.33% at the country level, at the province level 3.94%, which represents 106,314 sources of employment. In addition, its contribution to the wage bill amounts to 761,705 million dollars, which is equivalent to 2.90% in the province of El Oro. Conclusions. Microenterprises are of great importance at the economic level in the country and the province, they are mainly characterized by being family businesses that unite their capital to carry out activities. However, these businesses often lack a solid business culture that allows them to survive and achieve success in their growth. Faced with these limitations, they use remarkable resilience, generating employment, income, contributing to the Gross Domestic Product and fiscal aspects. General area of study: Accounting. Specific area of study: Tax.