Key information

The deadline for submitting Electronic Payroll has again been extended for employers with up to 10 employees on their payroll. This was established in DIAN Press Release 027 of March 2, 2022, based on Resolution No. 000028 of February 28, 2022. The release states that, in this case, employers must generate and transmit the first electronic payroll payment supporting document and the adjustment notes for that document as follows: the months of December 2021, January 2022 and February 2022, independently, within the first ten business days of May 2022; and the months of March, April and May 2022, independently, within the first ten business days of June 2022.

Despite the above, and even if this applies, required parties are advised not to continue postponing the process and to continue as if the deadlines had not been extended.

If you have between 1 and 10 employees, you must report payroll to the DIAN beginning with December 2021. However, there is relief for these small employers who, for different reasons, have not done so.

In Resolution 151 of December 10, the DIAN states in its considerations that companies must focus their efforts on developing their operations and that “it is necessary to establish a special deadline for complying with the generation and transmission of the electronic payroll payment supporting document for those required parties.” Therefore, it granted a deadline until the first 10 days of March 2022 to generate and transmit the payroll for December 2021, January 2022 and February 2022.

Accordingly, many employers with up to 10 employees have more time to comply with this obligation. It should be noted that if the employer has already implemented the system, this deadline does not apply and the employer must comply with the schedule established in Resolutions 37 of May 5 and 63 of July 30, 2021.

Likewise, according to unofficial versions, the DIAN is developing a free solution for this group of required parties. It is believed that it should be ready before March 2022 and that, as with the DIAN’s free Electronic Invoicing solution, employers would not need to hire services from external providers.

Remember that even if you have only one employee on payroll and are required to generate Electronic Payroll for the DIAN, you must transmit the payroll for December, January and February by March 10, 2022.

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 here. The first consultation is FREE.

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