The Directorate of National Taxes and Customs (Dian) changed the deadline of implementation to generate and process, for the first time, the payment support of electronic payroll for the companies with between one and ten employees.
(721 Andean Community companies now have certification).
Now, SMEs must carry out the procedure in the following way:
The electronic payroll for December 2021, January and February 2022, independently, must be done within the first ten business days of the month of May 2022. And that of the months of March, April and May 2022, within the first ten business days of the month of June 2022.
(Four of 10 MSMEs had drops in production at the end of 2021).
The above, “in order to support entrepreneurs, contribute to their economic reactivation and facilitate execution through an application developed by the Directorate of National Taxes and Customs”said the entity.
According to the Dian, this modification does not apply to employers who have made, in advance, the electronic payroll payment support.
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