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Actualizan reglas para recaudo de aportes a Seguridad Social y Parafiscales – Resolución 2388 de 2016
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El Ministerio de Salud y Protección Social a través de la Resolución 2388 de 2016, actualiza y unifica la reglas de aplicación para el recaudo de aportes al Sistema de Seguridad Integral Parafiscales, con la implementación de Planilla Unificada de Liquidación de Aportes – PILA establecida en el Decreto Único del Sector Salud.
Esta unificación se hace debido a las múltiples interpretaciones que actualmente se hacen en la liquidación de aportes al Sistema de Seguridad Social y Parafiscales, tanto de los aportantes como de los operadores de información y administradoras del sistema, lo que ha generado inconsistencias en la liquidación de los aportes.
La actualización de las reglas se hará de manera conjunta por la Oficina de Tecnologías de la Información y Comunicación y la Dirección de Regulación de la Operación de Aseguramiento en Salud, Riesgos Laborales y Pensiones.
Dentro de la Resolución 2388 de 2016 están adjuntos cinco (5) anexos técnicos con las especificaciones y estructura de los archivos que deben reportar los aportantes, pagadores de pensiones y operadores de información.
Anexo Técnico 1 – Glosario de Términos PILA
Anexo Técnico 2– Aportes a Seguridad Social de Activos
Anexo Técnico 3- Aportes a Seguridad Social de Pensionados
Anexo Técnico 4– Estructura de los archivos de salida con destino al administrador fiduciario de los recursos del Fosyga
Anexo Técnico 5- Archivos de salida con destino al Ministerio de Salud y Protección Social.
La Resolución 2388 de 2016 rige a partir de su publicación, los operadores de información tienen un plazo de seis (6) meses para la implementación de los anexos técnicos.
Excepción de los numerales 2.1.1.2.2, 2.1.2.3.1 y 2.1.2.3.4 del capítulo 1 del Anexo Técnico 2 y del numeral 2.2.2.5 del capítulo 1 del Anexo Técnico 3, los cuales dispondrán de un mes para su implementación.
Descargue: Actualizan reglas para recaudo de aportes a Seguridad Social y Parafiscales – Resolución 2388 de 2016
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