Colombia Nómina Electrónica: Electronic Payroll Document Requirements

Colombia's Nómina Electrónica (electronic payroll document) has been mandatory since 2023 for all employers, requiring monthly transmission of payroll data to DIAN in structured electronic format. Employers must report individual employee compensation, deductions, social security contributions, and withholdings. Non-compliance results in denial of payroll expense deductions — potentially the largest tax impact for labor-intensive businesses.

What Is Nómina Electrónica?

Nómina Electrónica includes: Individual nómina documents: One per employee per pay period Notas de ajuste: Correction documents for errors in previously submitted nóminas

Nómina Electrónica is a structured electronic document that replaces the traditional paper-based payroll records for tax purposes. Each month, employers must generate and transmit to DIAN:

• Individual nómina documents: One per employee per pay period
• Notas de ajuste: Correction documents for errors in previously submitted nóminas
• Nómina de eliminación: Cancellation documents for retracted payments

Who Must Comply?

Have employees under a labor contract (contrato laboral) Make payments subject to payroll withholding (retención en la fuente por salarios)

All employers who:

• Have employees under a labor contract (contrato laboral)
• Make payments subject to payroll withholding (retención en la fuente por salarios)
• Claim payroll costs as tax-deductible expenses

This includes companies, sole proprietors with employees, and non-profit organizations with paid staff.

What Data Must Be Reported?

Employee identification: Cédula number, name, job title Compensation: Base salary, overtime, commissions, bonuses, vacation pay

Each Nómina Electrónica document must include:

• Employee identification: Cédula number, name, job title
• Compensation: Base salary, overtime, commissions, bonuses, vacation pay
• Deductions: Health (EPS), pension (AFP), solidarity fund (FSP), withholding tax
• Social security: Employer contributions to ARL, SENA, ICBF, caja de compensación
• Net payment: Amount transferred to employee
• Pay period: Start and end dates, payment date

Transmission Deadlines

Transmission Deadlines includes: Monthly payroll: Within 10 business days of the month following payment Bi-weekly/weekly payroll: Aggregated into monthly submission within the same deadline

• Monthly payroll: Within 10 business days of the month following payment
• Bi-weekly/weekly payroll: Aggregated into monthly submission within the same deadline
• Corrections: Must be submitted before the next nómina period

What Are the Consequences of Non-Compliance?

the Consequences of Non-Compliance includes: Denial of payroll expense deduction: DIAN will disallow payroll costs as tax deductions — for a company with COP 1 billion annual payroll, this could increase taxable income by the same amount Penalties for late transmission: Calculated based on DIAN's standard penalty…

• Denial of payroll expense deduction: DIAN will disallow payroll costs as tax deductions — for a company with COP 1 billion annual payroll, this could increase taxable income by the same amount
• Penalties for late transmission: Calculated based on DIAN's standard penalty formula
• Audit risk: Missing nómina electrónica is a red flag for DIAN payroll audits

How Invoicemonk Supports Nómina Electrónica

While Invoicemonk primarily focuses on invoicing, our Colombian compliance module integrates with payroll systems to ensure nómina electrónica submissions are tracked alongside other DIAN obligations, providing a unified compliance dashboard.