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1.1 Introduction: overview of the domestic payroll system

Colombia

1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Colombia's official name is República de Colombia. It has 32 departments and capital districts; each department has its own judiciary and elected governor, and each Capital District has its own mayor.

Nevertheless, there are different districts in each department, in total Colombia has 1,102 districts, the Archipiélago de San Andrés, Providencia Santa Catalina and 18 non-districts zones (The National Statistics Office: DANE.)

The tax year is the calendar year.

SpanishEnglishFunction
Dirección de Impuestos y Aduanas nacionales (DIAN)National tax and customs officeCollects all income, VAT, and custom taxes.
Unidad de Gestión Pensional y Parafiscal (UGPP) Pension and Parafiscal Management UnitVerifies that companies correctly and timely make the payment of obligations they have to the social security of their workers.
Ministerio de Salud y Protección Social (Minsalud)Ministry

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