international employment law firm alliance L&E Global

Colombia’s Tax Authority Postpones Deadline for Implementation of Electronic Payroll System

Through Resolution N° 37, the National Directorate of Taxes and Customs (DIAN), the Colombian Tax Authority, has extended the calendar, giving two extra months in order to allow more time for the preparation work necessary for DIAN to implement the electronic payroll, according to the headcount on 1 August 2021, as follows:


Group Enabling date Due date to implement the electronic payroll payment support document Range of employees
From Until
1 1-Aug-21 1-Sep-21 More than 250
2 1-Oct-21 101 250
3 1-Nov-21 11 100
4 1-Dec-21 1 10


Employers who have been mandated by the Government to implement the electronic payroll, must fulfil the special requirements mentioned in the Resolution, initiate management and prepare for the respective authorisation of the electronic payroll with the billing provider.