• That at the time of application, the social security payments for the month of March 2021 are up to date for all employees.
All natural persons, legal entities, consortiums, temporary unions, autonomous estates and cooperatives that have formally hired or linked, expanding their payroll in relation to that of March 2021, must additionally demonstrate their status as employers through the integrated payroll settlement form. contributions (PILA).
WHAT DOES IT CONSIST OF
Associated Work cooperatives must demonstrate the payment of the contributions of associated workers to the comprehensive social security system through the form and must be duly registered with the chamber of commerce of their main domicile.
• Legible photocopy of the accountant's or fiscal auditor's professional card, as appropriate.
3. 10% of the SMLV for each man over the age of 28 who earns and quotes up to three SMLV.
• That the employees for whom the incentive is requested actually received the salary corresponding to the immediately previous month.
2. 15% of the SMLV for each woman over the age of 28 who earns and contributes up to three SMLV.
WHO CAN APPLY
The Ministry of Labor is the entity in charge of establishing the periods and deadlines for compliance with the requirements and payment of contributions. Additionally, according to paragraph 3 of Article 2.2.6.1.10.3 of Decree 1399, it establishes that "the resources that are delivered to the beneficiaries, as part of the incentive for the generation of new jobs, must be recognized as taxable income by the beneficiary thereof." for purposes of income tax and complementary, on which the withholding must be applied at the time of payment or account credit."
But with the entry into force of Law 2155 of September 2021, decree 688 is modified with Article 24 establishing the INCENTIVE FOR THE CREATION OF NEW JOBS , which is regulated by decree 1399 of October 2021.
REQUIREMENTS FOR THE APPLICATION
• Form to express intention to apply as a beneficiary of the incentive, duly signed by the legal representative of the company.
[:en]Initially it was regulated by decree 688 of June 2021, called SUPPORT FOR THE GENERATION OF EMPLOYMENT FOR YOUNG PEOPLE WITHIN THE SACÚDETE STRATEGY.
1. 25% of the SMLV for each young person between the ages of 18 and 28.
To apply, you must have a deposit account with the Bank, active and without blocks, and attach the following documentation:
This incentive consists of recognizing a monthly percentage of the minimum wage for each additional worker for up to 12 months. This percentage depends on the following conditions:
These incentives will be in force from the enactment of Law 2155 of 2021 until August 2023.
INCENTIVE TO CREATE NEW JOBS – N&V Asociados
• Unique Tax Registry (RUT): issued within six (6) months prior to the application.
•Photocopy of the identification document.
•Certification of existence and legal representation (for a legal person), renewed in the current year.
El ministerio del trabajo es la entidad encargada de establecer los periodos y plazos máximos para el cumplimento de los requisitos y pago de aportes. Adicionalmente según el parágrafo 3 del Artículo 2.2.6.1.10.3 del decreto 1399 establece que “los recursos que sean entregados a los beneficiarios, como parte del incentivo a la generación de nuevos empleos, deberán ser reconocidos como ingresos gravables por el beneficiario de los mismos para efectos del impuesto sobre la renta y complementarios, sobre los cuales se deberá aplicar la retención en la fuente al momento del pago o abono en cuenta.”
Presented by:
• Certification signed by the legal representative and accountant or fiscal auditor.
Viviana Cubillos Jaramillo
Accounting Consultant – Payroll
Email: [email protected]
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