Impactos que se generan en el manejo de la nómina en cuanto a los nuevos lineamientos definidos por la Unidad de Gestión Pensional y Parafiscales - UGPP

Abstract

Through this research, the impacts generated in payroll management are analyzed in terms of the new guidelines defined by the Pension and Parafiscal Management Unit - UGPP; for this, firstly, the current process of settlement of contributions to the social security system in Colombia is made known; Then, the characteristics of the payroll are described in relation to the new reports required by the UGPP as a control unit and finally, the main impacts generated from the implementation of the Integrated Contribution Liquidation Worksheet (PILA) are identified. The method used for its development consists of a descriptive - deductive study, using a qualitative approach. The investigation concluded that the implementation of the Integrated Liquidation Worksheet (PILA), brought with it significant impacts, both for employers and for collaborators, these basically consist in the reduction of transaction costs and the guarantee of transparency in the contributions made to social security, to the extent that the State can have better control in relation to tax evasion.