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Planilla para aportes a Riesgos Laborales de estudiantes
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La Resolución 0225 de 2015 habilita un nuevo tipo de cotizante para el pago de aportes al Sistema de Seguridad Social cumpliendo con lo estipulado en el artículo 2 del Decreto 055 de 2015, que establece las reglas de afiliación y pago de aportes al Sistema General de Riesgos Laborales de los estudiantes.
La Resolución 0225 crea la plantilla “K estudiantes” y los tipos de cotizantes 23 “Estudiantes Decreto 055 de 2015”, y cotizante 55 “Afiliado participe – dependiente” en la Plantilla Integrada de Liquidación de Aportes – PILA.
A su vez la Resolución 0225 modifica el artículo 8 de la Resolución 1747 de 2008 para la planilla E-“Planilla Empleados”.
Planillas
La Plantilla E de empleados se utilizará para el pago de aportes del tipo de cotizantes descritos en el artículo 2 de la presente resolución.
Asimismo se utilizará para el pago de aportes al Sistema de Seguridad Social Integral de los cotizantes, y del pago de intereses de mora si se realiza fuera de lo establecido en el Decreto 1670 de 2007.
O cuando por razones operativas del aportante o cuando se tenga varias sucursales y requiera utilizar más de una planilla.
Por su parte, la Planilla K de estudiantes solo puede ser utilizada por las personas jurídicas establecidas dentro del artículo 4 del Decreto 055 de 2015 que harán los aportes al Sistema General de Riesgos Laborales de cotizantes tipo 23.
Los aportes se realizarán por periodos mensuales completos, en la modalidad vencida, en los plazos establecidos en el Decreto 1670 de 2007.
La resolución 0225 también modifica el artículo 11 de la Resolución 1747 de 2008 para los tipos de cotizantes 23 “Estudiantes” y 55 “Afiliado participe – dependiente”.
Cotizantes
Los cotizantes 23 aportarán únicamente al Sistema General de Riesgos Laborales, sobre la base de un salario mínimo legal vigente y solo puede ser usado en la planilla K.
Los cotizantes 55 será utilizado para el tipo de aportante 9 “Pagador de aportes contrato sindical” y solo puede ser usado en la planilla E.
La Resolución 0225 de 2015 entra en vigencia a partir de su publicación.
Descargue: Nueva Planilla y cotizante de aporte a Riesgos Laborales- Resolución 0225 de 2015
Este artículo tiene documentos adjuntos que podrá descargar para ampliar su información:
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