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All About Electronic Payroll Processes in Colombia
31/03/2021
The Colombian National Tax and Customs Directorate (DIAN) has launched a plan to implement electronic payroll as part of its e-invoicing system. They published Resolution 000013 to outline the functionality of the payroll document and its technical annex.
As stipulated in the resolution, some companies must adapt their invoicing systems to begin issuing payroll electronically by July 1. Implementation will take place in phases; with each company’s compliance date determined by the number of employees it has on payroll.
Table of Contents
- The New Electronic Payroll System
- What is the Electronic Payroll Payment Support Document?
- What are Adjustment Notes for the Electronic Payroll Support Document?
- Which Companies Must Issue Electronic Payroll?
- Implementation Calendar
- Electronic Payroll Information Flow
- Requirements for Issuing Electronic Payroll in Colombia
- Characteristics of the Electronic Payroll Support Document and Adjustment Notes
The New Electronic Payroll System
The DIAN’s electronic payroll issuance process includes two main documents. First is the electronic pay slip, called the electronic payroll support document. The other is the electronic payroll support document adjustment note, issued to rectify or modify the electronic payroll in case of error.
Both documents must be signed electronically by the issuing company and submitted to the DIAN for validation.
What is the Electronic Payroll Support Document?
This is the name given to electronic pay slips. It reflects the remuneration received by an individual according to his or her employment relationship with a company.
What are Adjustment Notes for the Electronic Payroll Support Document?
Adjustment notes are electronic documents that rectify or modify payroll.
Which Companies Must Issue Electronic Payroll?
All companies subject to income tax and VAT that make payments to persons according to their employment or legal relationship.
Implementation Calendar
The DIAN has provided three scaled adoption stages:
- Implementation schedule according to the number of employees: Sets the date by which the IT service will be enabled (5/31/2021) and the latest acceptable implementation date (7/1/2021 - 12/1/2021).
- Permanent implementation schedule: Companies will have two months from the date of payment to generate the support document.
- Implementation schedule for companies not obliged to issue electronic sales invoices: IT enablement date of 3/31/2022 and implementation date of 5/31/2022.
The resolution also allows any company to preempt the established schedule and start issuing payrolls electronically.
Electronic Payroll Information Flow
Using the information obtained from the BPO or payroll software, EDICOM's Global Compliance Platform generates the electronic payroll documents and transmits them to the DIAN’s Special Administrative Unit, following the specified legal and technical requirements. The DIAN generates, signs, stores, and sends a validation message that reads: "Document Validated by DIAN." The EDICOM platform integrates the validation message into the company's BPO, along with the graphic representation of the payroll so it can be automatically forwarded to employees. The solution also stores the electronic payroll documents for the legally established time, guaranteeing their integrity and confidentiality.
The information flow is the same for adjustment notes.
Requirements for Issuing Electronic Payroll in Colombia
- Qualification by the DIAN to generate and transmit electronic payroll and adjustment notes for the electronic payroll support document
- Digital signature mechanisms
Characteristics of the Electronic Payroll Support Document and Adjustment Notes
Both the electronic payroll support documents and adjustment notes must include the CUNE (Unique Electronic Payroll Code) and must be issued in an electronic envelope that includes the DIAN application response for each.
The application response is a general-purpose electronic document that allows the DIAN to transmit its validation message for the electronic support document.
Information that must be included in the electronic payroll payment 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 CUNE to which the adjustment note refers
- 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
Graphic Representation
The graphic representation of both the electronic payroll and adjustment note must include a QR code.
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.
In addition to incorporating the electronic payroll into the e-invoicing system, the DIAN is also introducing legislative and technical regulations for the electronic invoice as a security (RADIAN). In press release No. 023, the National Tax and Customs Directorate highlights that, "with these three administrative declarations, the DIAN continues to strengthen the electronic invoice system, providing new services in the platform so that taxpayers and responsible parties can continue modernizing operations, in the same way they have been doing, and taking actions to be more modern, closer to users, with more and better services driven by the electronic world."
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