Key information

According to DIAN Resolution 013, every taxpayer that hires staff or has payroll through an employment contract is required to generate and transmit payroll to the DIAN within the established deadlines.

Article 4 identifies the parties required to generate and transmit the payroll payment supporting document and adjustment notes. This responsibility lies with income tax and complementary tax taxpayers who want to include those costs or expenses as deductions in income tax returns and as deductible taxes in VAT returns. Therefore, if you have employees but do not file an income tax return, you are not required to generate Electronic Payroll.

It should be noted that parties required to send Electronic Payroll reports to the DIAN with up to 10 employees have a new deadline for transmission. Check it here.

As a business owner, you should focus your efforts on developing your company’s operations. We take care of the payroll implementation process.

We treat your accounting matter, situation or problem as our own in order to solve it quickly.

If you need more information or need help with implementation, contact us.

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