General Information

 

The issuance of payroll receipts is an obligation for taxpayers who make payments to their employees for wages, salaries and in general for the provision of a subordinated personal service or to salaried taxpayers.

 

What version is in force for the payroll receipts?

With effect from January 1, 2017 version 3.2 of the payroll supplement entered into force.

 

 

Are taxpayers that provide outsourcing services required to enter the information requested in the outsourcing node of the payroll supplement?

The use of the outsourcing node is currently optional, while there is no legal provision that establishes its mandatory use for any taxpayer.

This means that while there is no legal provision that provides for it to be mandatory, its use is practically optional.

 

 

More Information

 

Frequently asked questions about the payroll supplement 1.2 - March 24, 2017 (PDF)

Filling guide of payroll v3.2 supplement 1.2 - August 7, 2017 (PDF)

Filling guide of payroll v3.3 supplement 1.2 - August 7, 2017 (PDF)

Report of travel allowances in the payroll receipt - August 7, 2017 (PDF)

 

 

 

 

 

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