Documento soporte de nómina electrónica y sus efectos fiscales

Abstract

Introducing the Electronic Payroll Support Document (DSNE) in Colombia has significantly impacted companies' payroll management and employment relationships with their collaborators. Next, I will present the development of degree work focused on electronic payroll support documents and their tax effects, according to the knowledge I have acquired in some companies and the existing regulations on this topic. Adopting the Electronic Payroll Support Document in Colombia represents an opportunity to improve efficiency, transparency, and legal compliance in payroll management, generating significant benefits for companies and their collaborators. The implementation promotes a positive transformation in administrative and fiscal processes, contributing to sustainable development and strengthening the work environment in the country. In this work, I present a general report where I detail, from its beginning, the implementation and updates of the electronic payroll support document and its tax effects in Colombia, seeking to cover as much of this topic as possible to be able to develop the objectives mentioned of this work.