Diferencia de Reconocimiento de Cesantías del Régimen Especial y el Normal

Abstract

Severance payments are a social benefit of law that corresponds to the worker who has an employment contract regulated in accordance with the substantive labor code and other laws that regulate this social benefit in Colombia. According to the changes introduced in law 1819 of 2016 and regulated through decree 2250 of 2017, it points out that the income taxpayer natural person to take into account when establishing the realization of the income from severance payments, considering that, from 2017, the severance payments will be understood realized at the time of direct payment to the worker or at the time of transfer or consignment to the severance fund. The residual value that appears in the severance funds must be declared in the taxpayer's equity only if it corresponds to income made in the year 2017 onwards. With the changes brought by this law, the withdrawals made by an employee from the severance fund that comes from balances prior to December 31, 2016, is only taxable income at the time or year of withdrawal, therefore, the balances that are in the severance funds and that correspond to periods less than 2016 should not be declared the value of the taxpayer's equity in the income tax return since the income has not yet been realized.