Colombia: Política de mejoramiento continúo en el proceso de determinación, liquidación y pago de los aportes del Sistema de la Protección Social

Acuerdo 1035 de 2015.
Last Updated: 9 November 2016
Article by Lopez Y Asociados Y Asociados

La UGPP, a través de su Consejo Directivo y, en ejercicio de las facultades otorgadas por los numerales 2 y 9 del artículo 2 del Decreto Ley 4168 de 2011, expidió el Acuerdo No. 1035 de 2015, mediante el cual se define, formula, y adopta, para la UGPP, la política de mejoramiento continúo en el proceso de determinación, liquidación y pago de los aportes al Sistema de la Protección Social.

El Acuerdo 1035 de 2015 fue publicado en el Diario Oficial 49706 del martes 24 de noviembre de 2015 y el mismo contiene algunas nuevas reglas e interpretación sobre las bases que revisa la UGPP para determinar el pago de aportes al Sistema de Seguridad Social.

I. POLÍTICA PARA EL REQUERIMIENTO Y SUMINISTRO DE INFORMACIÓN, PRÁCTICA DE LA INSPECCIÓN TRIBUTARIA Y LA ACCIÓN PREFERENTE EN EL COBRO DE LA MORA:

1. Requerimiento de información y suministro de la información:

En este acuerdo la UGPP mantiene que la información mínima que tienen que allegar los aportantes son los balances de pruebas, la nómina y los auxiliares contables.

2. Plazo para dar respuesta al requerimiento de información:

Así mismo la UGPP mantiene el término para enviar la información solicitada en el requerimiento es de (15) días, y que dependiendo de la carga operativa que le genere a las empresas el envío de la información, la UGPP puede otorgar un plazo hasta de tres (3) meses para dar respuesta.

3. Práctica de la inspección tributaria:

La UGPP ratifica que podrá decretar la práctica de la inspección tributaria con los propósitos de verificar la exactitud de las declaraciones de autoliquidación, establecer la existencia de hechos que generen obligaciones en materia de contribuciones parafiscales de la Protección Social y verificar el cumplimiento de las obligaciones formales.

4. Acción preferente del cobro de la mora:

Así mismo, en el acuerdo la UGPP reitera la existencia del poder preferente para el cobro de la mora a las entidades.

II. POLÍTICA PARA EL CONTROL DE LA DETERMINACIÓN DE LA BASE DE COTIZACIÓN DE APORTES AL SISTEMA DE LA PROTECCIÓN SOCIAL EN LA ETAPA PERSUASIVA Y EL PROCESO DE DETERMINACIÓN EN LA UGPP:

1. De los pagos no constitutivos de salario excluidos de la base de cotización de aportes al sistema de seguridad social integral en salud, pensión y riesgos laborales, SENA, ICBF y régimen del subsidio familiar.

Este acuerdo trae una enunciación de los pagos laborales no constitutivos de salario y los clasifica de la siguiente manera:

a. Las prestaciones sociales establecidas en el artículo 128 del Código Sustantivo del Trabajo.

b. Lo que recibe el trabajador, en dinero o en especie.

c. Viáticos permanentes, pero no en relación con la manutención y el alojamiento.

d. Viáticos accidentales.

e. Auxilio legal de transporte.

f. Las sumas que recibe el trabajador de manera ocasional y por mera liberalidad del empleador.

g. Los beneficios o auxilios habituales y ocasionales acordados de manera convencional o contractual u otorgada en forma extralegal por el empleador.

h. Los aportes de pensiones voluntarias y los aportes de las entidades patrocinadoras no constituyen salario y no se tomarán en cuenta para liquidar prestaciones sociales.

Conforme al listado anteriormente mencionado, consideramos que está aclaración permitirá excluir varios pagos de las bases de aportes y se encuentra ajustado a las normas vigentes.

Sin embargo, la UGPP expresa que si identifica pagos constitutivos de salario en el contenido de los acuerdos de exclusión salarial, los mismos deberán incorporarse a la base de cotización de los aportes, ratificando la posición que ha venido sosteniendo sobre la posibilidad de desconocer acuerdos de exclusión salarial.

2. Conforme a los pagos laborales no constitutivos de salario la UGPP establece unas reglas para la aplicación del artículo 30 de la Ley 1393 de 2010.

La Ley 1393 de 2010 dispone que los pagos laborales no constitutivos de salario no podrán ser superiores al 40% del total de la remuneración (totalidad de los ingresos), de ser así, estos pagos se incluirán en la base de cotización de los aportes a la Seguridad Social Integral.

La UGPP establece que los pagos laborales no constitutivos de salario enunciados en el numeral 1 del presente acuerdo, que excedan el 40%, se incluirán en la base de cotización.

Así las cosas, la UGPP está incluyendo las prestaciones sociales y el auxilio legal de transporte, como pagos no constitutivos de salario que, se pueden incluir en la base de cotización si exceden el 40% establecido en la Ley 1393 de 2010, inclusión que encontramos riesgosa, pues no se trata de beneficios o ingresos excluidos sino de pagos de naturaleza diferente. Esperamos conocer el alcance de la aplicación que le dará la UGPP en este tema.

3. De los pagos por mera liberalidad y ocasionales para la determinación de la base de cotización de los aportes al Sistema de la Protección Social.

Así mismo, la Unidad sostiene que los pagos calificados por el empleador como de mera liberalidad y ocasionales son concedidos por la voluntad y autonomía del empleador.

Así las cosas, la Unidad verifica que los pagos no constitutivos de salario no hagan parte de la base de cotización de los aportes al Sistema de la Protección Social, siempre y cuando tengan las condiciones de mera liberalidad y ocasionalidad.

4. De la base de cotización del salario integral.

Como uno de los temas importantes de este acuerdo, encontramos que la UGPP indica que verificará las cotizaciones de los aportes al Sistema de Seguridad Social Integral de los trabajadores cuya remuneración se pacte bajo la modalidad de salario integral, tomando como base el 70% del mismo, aunque el ingreso base de cotización resulte inferior a los 10 SMLMV.

Conforme a lo anterior, es importante mencionar que la UGPP ha reconocido la posición que esta Oficina ha venido alegando en los diferentes procesos ante la UGPP, al establecer que el salario integral se liquida sobre el 70%, a pesar de que el IBC sea inferior a los 10 SMLMV.

5. Vigencia.

El Acuerdo 1035 de 2015 rige a partir de la fecha de su publicación, es decir, que cobró vigencia el 24 de noviembre de 2015.

Las políticas adoptadas deben aplicarse de manera inmediata a los procesos administrativos que se encuentren en curso.

Esperamos que esta información sea útil y quedamos atentos a cualquier solicitud de aclaración.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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