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All About Electronic Payroll Processes in Colombia

25/01/2021

The Colombian National Tax and Customs Directorate (DIAN) has launched a plan to implement electronic payrolls as part of the invoicing system.

As stipulated in Draft Resolution 000000, companies must adapt their invoicing systems to start issuing payrolls electronically by April 30. In the absence of the DIAN’s final resolution, the initial provision outlines the functionality of the payroll document and its technical annex.

The electronic payroll process established by the DIAN includes two types of documents. Electronic payroll is issued using documents called electronic payroll support documents. Also included are electronic payroll support document adjustment notes, which are used to modify the electronic payroll in case of error.

Both documents must be signed electronically by the companies and reported to the DIAN for their validation.

 

  • What is the electronic payroll support document?
  • What is the electronic payroll support document adjustment note?
  • Which companies are required to issue electronic payroll documents?
  • Implementation calendar
  • Requirements to issue electronic payroll in Colombia
  • Characteristics of the electronic payroll support document

 

What is the electronic payroll support document?

This is the name given to electronic payroll, the record of remuneration owed to an employee by their employer.

 

What is the electronic payroll support document adjustment note?

The electronic document used to rectify or modify payroll documents.

 

Which companies are required to issue electronic payroll documents?

All companies that issue payroll and are subject to income tax and VAT.

 

Implementation calendar

The DIAN has published a staggered adoption schedule according to the number of employees at each company:

  • 30/04/2021: More than 251 employees
  • 31/05/2021: Between 11 y 250 employees
  • 30/06/2021: Between 4 y 10 employees
  • 31/07/2021: Up to 3 employees
  • 31/01/2022: Companies not required to issue electronic sales invoices

The resolution also allows companies to bypass the established schedule and start issuing payrolls electronically at any time.

 

Requirements to issue electronic payroll in Colombia

  • Authorization by the DIAN to generate and transmit electronic payroll and electronic payroll support document adjustment notes
  • Electronic signatures

 

Characteristics of the electronic payroll support document

Information that must be included in the electronic payroll support document:

  • Employee personal data and company information
  • Unique ID code (CUNE) of the electronic payroll support document
  • Number corresponding to the internal consecutive numbering system
  • Content and value of items corresponding to the payroll accrued amount
  • Content and value of the items corresponding to payroll deductions
  • Total difference: the difference between the total accrued value and the total deducted value
  • Payment method
  • Date and time of creation
  • Electronic signature of the company
  • ID of the technology provider

Information that must be included in the electronic payroll support document adjustment note:

  • Must be clearly labeled an electronic payroll support document adjustment note
  • Number corresponding to the internal consecutive numbering system
  • Number and date of creation of the electronic payroll support document
  • Unique ID code (CUNE) of the electronic payroll support document
  • Type of adjustment document, where applicable
  • Date and time of creation
  • Date and time of validation of the payroll support document being cancelled
  • Employee personal data and company information
  • Electronic signature of the company

Frequency

Monthly

Format

XML

Following in the footsteps of countries like Mexico, Colombia is taking a step toward fully digitizing its economy. Unlike Mexico, however, the DIAN does not require electronic signatures from employees, thus simplifying the process. Payroll standardization makes access to information quicker and more efficient.

 

 

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