By: María del Pilar Duplat M. – Peña Mancero Abogados
The Colombian tax authority (DIAN by its Spanish acronym) issued resolution 13 of February 11, 2021 regulating the implementation of the electronic payroll system (the “Electronic Payroll Resolution” or the “Resolution”).
Who must submit the electronic payroll to DIAN?
Income taxpayers that are employers or that make payments due to legal or regulatory relationships or that make pension payments, and require to support said costs and deductions in their tax returns.
On a monthly basis, the aforementioned subjects must submit to DIAN a payroll supporting document for its approval or correction.
What is the payroll supporting document?
The electronic payroll supporting document is the document that shows all labor-related payments made by the employer. This document must contain the following information for its creation, transmission and approval by DIAN:
- Expressly indicate that it is an electronic payroll supporting document.
- Employer complete name of the individual or entity, ID Number or tax id number.
- Complete name(s) and ID of the person who receives the payment.
- The Unique Code Number of the Supporting Document of the electronic Payroll (CUNE by its initials in Spanish).
- Internal consecutive number granted by the subject obliged to submit the electronic payroll.
- Contents and amounts of the accrued value of payroll pursuant to the Technical Appendix to the Electronic Payroll Resolution.
- Contents and amounts of the deducted sums from the payroll pursuant to the Technical Appendix to the Electronic Payroll Resolution.
- Total amount resulting from the difference between the total accrued payroll payments minus the total deducted sums from the payroll payments.
- The contents of the Technical Appendix as provided in article 20 of the Electronic Payroll Resolution, regarding the information and contents contained herein.
- The form of payment of the payroll per the Technical Appendix to the Payroll Resolution.
- Date and time of creation of the document.
- Digital signature of the Subject who pays the Payroll in accordance with the DIAN’s requirements of authenticity and integrity of the signature.
- Complete name and ID or tax id number of the software supplier and identification of the software.
When do I have to submit the electronic payroll to DIAN?
The electronic payroll supporting document must be issued and sent to DIAN on a monthly basis, ten (10) days after its creation or issuance.
As of when must the electronic payroll be implemented?
- Implementation Calendar for subjects per the number of employees
|Group||Beginning date of the enabling of the electronic payroll data processing system||Maximum date to start the issuance and transmission of the electronic payroll payment support document and the electronic payroll payment support document adjustment notes.||Range in relation to the number of employees
|1||May 31st, 2021||July 01, 2021||More than 251|
|2||August 01, 2021||101||250|
|3||September 01, 2021||11||100|
|4||October 01, 2021||4||10|
|5||November 01, 2021||2||3|
|6||December 01, 2021||1|
- Permanent Implementation Calendar
The obliged subjects will have a term of two (2) months from the date in which they make the payroll payments to carry out the enabling of the service and proceeding to transmit the supporting documents of the electronic payroll and its adjustment notes.
The remaining subjects must issue the supporting payroll document and their adjustment notes to request the costs and deductions of the income tax and the VAT deductible taxes, when applicable.
- Implementation calendar for subjects not obliged to issue electronic sales invoices
Subjects not obliged to issue electronic sales invoices must start the enabling of the electronic data payroll service on March 31, 2022; and they must issue and send the supporting document of the payment of the electronic payroll and their adjustment notes, no later than May 31, 2022.
How do I issue the electronic payroll documents?
The enabling procedure is the one that is developed within the electronic invoicing system which must have the function to issue the electronic payroll supporting document pursuant to DIAN’s requirements.
The enabling procedure must be carried out before the date when the subjects must start with the implementation and the term when they must submit the monthly electronic payroll.
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