Nomina electrónica y su impacto normativo en Colombia
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Fecha
2023
Autores
Ibarra Gelves, Claudia Nataly
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
La remuneración salarial ha sido un tema de controversia durante la historia ya que la mano de obra es un factor fundamental en los todos los procesos de producción como lo es la agricultura, la ganadería, la explotación forestal, la pesca, entre otros. Las herramientas Tecnológicas disponen impacto idóneo para la humanidad y el desarrollo de sus actividades; Un ejemplo es cómo la revolución industrial que se dio en el siglo XIX se presentó el gran avance en cuanto optimización de procesos de producción y enfrento en una concepción de nuevos términos en la clase obrera ya que las condiciones salariales y de seguridad no eran las justas para las funciones que debían desempeñar.
En Colombia surgen situaciones similares a las que ocurrieron en Europa que dan origen a instrumentos como Código Sustantivo Del Trabajo el cual contiene la normatividad vigente con respecto a la legislación laboral local; derechos y deberes de los empleados y empleadores.
Así mismo el proceso de la implementación de la nómina electrónica se está realizando con el fin de adquirir un nivel competitivo con las grandes economías implementando un control eficaz sobre los diversos costos o gastos que se presentan en el funcionamiento de una organización; siendo esta una gran herramienta en donde se cuantifican sueldos, auxilios de transporte, descuentos como salud, pensión. Normalmente se usa soporte de pago para demostrar que al trabajador se le hizo el pago correspondiente y ahora para que sea válido en una declaración de renta debe ser transmitido a la plataforma de la DIAN.
Cuando una organización tiene control sobre sus gastos de personal este le ayuda para proyectarse presupuestalmente respecto a la asignación de recursos correspondiente a este rubro y así proponerse metas para lograr el cumplimiento de las obligaciones laborales que son tan importantes para las empresas ya que
sin la mano de obra no tendrían la posibilidad de cumplir con sus compromisos comerciales y/o financieros.
En la actualidad Colombia cuenta no solo con un ente que regula la parte de los impuestos sino también con otro ente que vigila que los aportes que realicen los empleadores sean los acordes a los ingresos reales de los empleados y que estos sean utilizados para financiar la seguridad social no solo de las personas que realizan su aporte sino también de aquellos que no tienen para pagar una EPS debido a que el estado debe garantizar la atención en salud de todos sus habitantes al estar estipulado dentro de la constitución que somos un Estado Social de Derecho y el derecho a la salud es fundamental de acuerdo a lo plasmado en la Carta Magna.
Con la actualización tecnológica y la nueva normativa vigente facilita al estado colombiano a ejercer mecanismos de control y auditar a las entidades y/o personas el control de los aportes que realicen al sistema y que estos sean acordes con las bases de cotización establecidas y tener control de los aportes que son destinados a entidades como el ICBF y el SENA para así apoyar a la población vulnerable de extrema pobreza.
Wage remuneration has been a subject of controversy throughout history since labor is a fundamental factor in all production processes such as agriculture, livestock, forestry, fishing, among others. Technological tools have an ideal impact for humanity and the development of its activities; an example is how the industrial revolution that occurred in the nineteenth century presented the breakthrough in terms of optimization of production processes and faced in a conception of new terms in the working class since the salary and safety conditions were not fair for the functions to be performed. In Colombia, situations similar to those that occurred in Europe arose and gave rise to instruments such as the Substantive Labor Code, which contains the current regulations regarding local labor legislation; rights and duties of employees and employers. Likewise, the process of implementing the electronic payroll is being done in order to acquire a competitive level with large economies by implementing an effective control over the various costs or expenses that arise in the operation of an organization; being this a great tool where salaries, transportation allowances, discounts such as health, pension, etc. are quantified. Normally payment support is used to demonstrate that the worker was made the corresponding payment and now to be valid in an income tax return must be transmitted to the platform of the DIAN. When an organization has control over its personnel expenses, this helps it to project its budget with respect to the allocation of resources corresponding to this item and thus propose goals to achieve compliance with labor obligations, which are so important for companies, since without the labor force they would not have the necessary resources to meet their labor obligations. without the labor force they would not be able to meet their commercial and/or financial commitments. Currently, Colombia has not only an entity that regulates taxes but also another entity that monitors that the contributions made by employers are in accordance with the real income of employees and that these are used to finance the social security not only of people who make their contribution but also of those who do not have to pay an EPS because the state must guarantee health care for all its inhabitants as it is stipulated in the constitution that we are a Social State of Law and the right to health is fundamental according to what is embodied in the Magna Carta. With the technological update and the new regulations in force, it is easier for the Colombian state to exercise control mechanisms and audit the entities and/or individuals to control the contributions they make to the system and that these are in accordance with the established contribution bases and to have control of the contributions that are destined to entities such as the ICBF and SENA in order to support the vulnerable population of extreme poverty.
Wage remuneration has been a subject of controversy throughout history since labor is a fundamental factor in all production processes such as agriculture, livestock, forestry, fishing, among others. Technological tools have an ideal impact for humanity and the development of its activities; an example is how the industrial revolution that occurred in the nineteenth century presented the breakthrough in terms of optimization of production processes and faced in a conception of new terms in the working class since the salary and safety conditions were not fair for the functions to be performed. In Colombia, situations similar to those that occurred in Europe arose and gave rise to instruments such as the Substantive Labor Code, which contains the current regulations regarding local labor legislation; rights and duties of employees and employers. Likewise, the process of implementing the electronic payroll is being done in order to acquire a competitive level with large economies by implementing an effective control over the various costs or expenses that arise in the operation of an organization; being this a great tool where salaries, transportation allowances, discounts such as health, pension, etc. are quantified. Normally payment support is used to demonstrate that the worker was made the corresponding payment and now to be valid in an income tax return must be transmitted to the platform of the DIAN. When an organization has control over its personnel expenses, this helps it to project its budget with respect to the allocation of resources corresponding to this item and thus propose goals to achieve compliance with labor obligations, which are so important for companies, since without the labor force they would not have the necessary resources to meet their labor obligations. without the labor force they would not be able to meet their commercial and/or financial commitments. Currently, Colombia has not only an entity that regulates taxes but also another entity that monitors that the contributions made by employers are in accordance with the real income of employees and that these are used to finance the social security not only of people who make their contribution but also of those who do not have to pay an EPS because the state must guarantee health care for all its inhabitants as it is stipulated in the constitution that we are a Social State of Law and the right to health is fundamental according to what is embodied in the Magna Carta. With the technological update and the new regulations in force, it is easier for the Colombian state to exercise control mechanisms and audit the entities and/or individuals to control the contributions they make to the system and that these are in accordance with the established contribution bases and to have control of the contributions that are destined to entities such as the ICBF and SENA in order to support the vulnerable population of extreme poverty.
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Palabras clave
Nomina electrónica, DIAN, Deducción, Aportes, Soporte, Electronic payroll, DIAN, Deduction, Contributions
