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Envelope-to: administracion@alianzatejedorasdevida.org
Delivery-date: Tue, 07 Feb 2023 17:01:37 +0000
Subject: =?utf-8?Q?Cambios=20en=20Reporte=20de=20Prestaciones=20Sociales=20y=20Vacaciones=20en=20N=C3=B3mina=20Electr=C3=B3nica?=
From: =?utf-8?Q?World=20Office?= <contactenos@worldoffice.com.co>
Reply-To: =?utf-8?Q?World=20Office?= <contactenos@worldoffice.com.co>
To: <administracion@alianzatejedorasdevida.org>
Date: Tue,  7 Feb 2023 16:58:26 +0000
Message-ID: <01eb693c4554aba0975983535.88754166c7.20230207165809.14ea7692f2.93fa4404@mail147.atl291.mcsv.net>
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Si no puede observar correctamente este correo haga clic aqu=C3=AD (https:=
//www.worldoffice.com.co/Preguntas/boletines/115/)
World Office
World Office
=C2=BFC=C3=93MO SE REPORTAR=C3=81N LAS PRESTACIONES SOCIALES EN LA N=C3=93=
MINA ELECTR=C3=93NICA A PARTIR DE FEBRERO DE 2023?
A partir del env=C3=ADo electr=C3=B3nico de la n=C3=B3mina de enero de 202=
3 la cual se env=C3=ADa los primeros 10 d=C3=ADas h=C3=A1biles de febrero=
 de 2023 en la generaci=C3=B3n de la n=C3=B3mina electr=C3=B3nica se inclu=
ir=C3=A1 el valor mensual de las provisiones que generes para tus prestaci=
ones sociales y vacaciones y no el valor que se liquide y pague por estos=
 conceptos.

CONCEPTO
ANTES
AHORA

Cesant=C3=ADas e Intereses sobre las Cesant=C3=ADas
ANTES

Se reportaban al realizar la liquidaci=C3=B3n de cesant=C3=ADas e interese=
s en diciembre de cada a=C3=B1o o lo liquidado por finalizaci=C3=B3n del c=
ontrato.
AHORA

Se reportar=C3=A1 mensualmente por el valor causado por n=C3=B3mina (provi=
si=C3=B3n de cesant=C3=ADas e intereses)=2C m=C3=A1s los ajustes realizado=
s al hacer una liquidaci=C3=B3n de cesant=C3=ADas e intereses o por liquid=
aci=C3=B3n del contrato (solo el ajuste de las cesant=C3=ADas o intereses=
=2C no el valor liquidado ni el pagado al trabajador).
https://www.descargaswo.com/videos/boletin115/cesantias-e-intereses-2023.m=
p4
CONCEPTO

Prima de Servicios
ANTES

Se reportaban al realizar la liquidaci=C3=B3n de prima en junio y diciembr=
e de cada a=C3=B1o o lo liquidado por finalizaci=C3=B3n del contrato.
AHORA

Se reportar=C3=A1 mensualmente por el valor causado por n=C3=B3mina (provi=
si=C3=B3n de prima)=2C m=C3=A1s los ajustes realizados al hacer una liquid=
aci=C3=B3n de prima de servicios o por liquidaci=C3=B3n del contrato (solo=
 el ajuste de la prima=2C no el valor liquidado ni el pagado al trabajador=
).
https://www.descargaswo.com/videos/boletin115/prima-2023.mp4
CONCEPTO

Vacaciones
ANTES

Se reportaban al realizar la liquidaci=C3=B3n de vacaciones en el momento=
 en que el trabajador iniciaba a disfrutarlas o se compensaban en dinero y=
 por lo liquidado por finalizaci=C3=B3n del contrato.
AHORA

Se reportar=C3=A1 mensualmente por el valor causado por n=C3=B3mina (provi=
si=C3=B3n de vacaciones)=2C m=C3=A1s los ajustes realizados al hacer una l=
iquidaci=C3=B3n de vacaciones o por liquidaci=C3=B3n del contrato (solo el=
 ajuste de las vacaciones=2C no el valor liquidado ni el pagado al trabaja=
dor). Tambi=C3=A9n se incluir=C3=A1 el ajuste anual en diciembre que debe=
 realizarse a las vacaciones. El valor de las vacaciones se incluir=C3=A1=
 en el concepto: Otros Conceptos No Salarial del devengo con la nota: Caus=
aci=C3=B3n Vacaciones
https://www.descargaswo.com/videos/boletin115/vacaciones-2023.mp4
Nota: Si el valor de la provisi=C3=B3n m=C3=A1s el ajuste realizado en las=
 liquidaciones de las prestaciones sociales arroja un resultado negativo s=
e incluir=C3=A1 en el concepto: Otras Deducciones.

=C2=BFPOR QU=C3=89 HACEMOS ESTE CAMBIO?
World Office
La DIAN en el oficio #912416 (https://www.worldoffice.com.co/Preguntas/bol=
etines/115/pdf/O91241621.pdf) y #100153157 - 1132 (https://www.worldoffice=
=2Ecom.co/Preguntas/boletines/115/pdf/1001531571132.pdf) indica que en el Do=
cumento Soporte de N=C3=B3mina Electr=C3=B3nica=2C las prestaciones social=
es (Cesant=C3=ADas e intereses sobre cesant=C3=ADas=2C Prima de servicios)=
 y vacaciones deben reportarse bajo el concepto de devengo o causaci=C3=B3=
n (abono en cuenta) que es lo que ocurre primero antes del pago y precisa=
 que:

World Office   El Documento Soporte de N=C3=B3mina Electr=C3=B3nica NO es=
 EQUIVALENTE a un DESPRENDIBLE de PAGO.
World Office   La Naturaleza de creaci=C3=B3n de este reporte=2C no es otr=
a m=C3=A1s=2C que servir de documento electr=C3=B3nico para soportar en la=
s declaraciones del Impuesto de renta y complementarios los costos=2C gast=
os y deducciones.
World Office   Considerando que=2C para la determinaci=C3=B3n del impuesto=
 sobre la renta y el reconocimiento de los costos y gastos=2C los contribu=
yentes obligados a llevar contabilidad deben aplicar los marcos t=C3=A9cni=
cos normativos contables vigentes y la base de acumulaci=C3=B3n o devengo=
 (art=C3=ADculo 21-1 del Estatuto Tributario)=2C resulta coherente con la=
 finalidad legal del documento soporte de n=C3=B3mina electr=C3=B3nica que=
 se reporten los valores devengados contablemente.
World Office   PERIODICIDAD DEL DOCUMENTO DE N=C3=93MINA ELECTR=C3=93NICA.=
 El documento soporte de pago de n=C3=B3mina electr=C3=B3nica al que se re=
fiere el art=C3=ADculo 2 de la presente resoluci=C3=B3n=2C deber=C3=A1 gen=
erarse para efectos tributarios de forma mensual=2C independientemente de=
 que el sujeto obligado=2C realice pagos en periodos diferentes o inferior=
es al anteriormente indicado.

=C2=BFQU=C3=89 DEBO HACER COMO USUARIO DE WORLD OFFICE?
World Office
World Office realiza los cambios de forma autom=C3=A1tica y no tienes que=
 hacer procesos diferentes a los que ven=C3=ADas realizando. Solo actualiz=
a tu versi=C3=B3n al RL 111 o superior y contin=C3=BAa haciendo la n=C3=B3=
mina y las liquidaciones de prestaciones y World Office incluir=C3=A1 de f=
orma autom=C3=A1tica las provisiones de prestaciones sociales que se deriv=
en de las n=C3=B3minas que realices y tomar=C3=A1 tambi=C3=A9n de forma au=
tom=C3=A1tica los ajustes de la provisi=C3=B3n de las prestaciones sociale=
s que liquides.
https://www.descargaswo.com/videos/soporte/contable/especiales/actualizaci=
on-rl.mp4

=C2=BFQU=C3=89 SUCEDE SI HICE UN AJUSTE CONTABLE EN UNA NOTA DE CONTABILID=
AD U OTRO DOCUMENTO DEL AJUSTE DE LAS LIQUIDACIONES DE PRESTACIONES SOCIAL=
ES?
World Office
El sistema no tomar=C3=A1 este valor sino lo realizaste desde la liquidaci=
=C3=B3n de prestaciones en el paso donde se encuentra el bot=C3=B3n Ver Aj=
uste de la Provisi=C3=B3n=2C por tanto debes corregir la informaci=C3=B3n=
 haci=C3=A9ndolo all=C3=AD.
Haz clic para ver un video donde se indica c=C3=B3mo hacerlo.
https://www.descargaswo.com/videos/soporte/contable/especiales/nota-de-con=
tabilidad.mp4

=C2=BFQU=C3=89 SUCEDE SI UN TRABAJADOR TOMA VACACIONES TODO EL MES Y TIENE=
 LAS DEDUCCIONES DE RETENCI=C3=93N EN LA FUENTE Y APORTES Y COMO EL VALOR=
 LIQUIDADO DE LAS VACACIONES NO SE REPORTA EN LA N=C3=93MINA ELECTR=C3=93N=
ICA=2C ARROJAR=C3=8DA COMO RESULTADO UN VALOR NEGATIVO?
World Office
La DIAN en el oficio # 100153157 - 1132 indica que para estos casos se rep=
orta el valor absoluto ya que no recibe valores negativos=2C pero debe inc=
luirse una nota informando a la DIAN que dicho valor es negativo. Esto lo=
 har=C3=A1 World Office de forma autom=C3=A1tica.
A continuaci=C3=B3n se muestra el p=C3=A1rrafo del oficio donde la DIAN ha=
ce esta indicaci=C3=B3n:

World Office

=C2=BFSI TENGO DUDAS EN EL PROCESO=2C COMO ME PUEDEN AYUDAR?
World Office
En World Office hay un equipo de soporte que te ayudar=C3=A1 a resolver la=
s dudas e inquietudes del proceso en el horario de 7:30 am a 5:30 pm d=C3=
=ADas h=C3=A1biles.
https://meet.google.com/ymx-epkx-kfe

Copyright 2023 =C2=AE World Office Colombia S.A.S.
www.worldoffice.com.co
https://www.instagram.com/worldofficecolombia/ https://www.facebook.com/Wo=
rldOfficeColombia/ https://twitter.com/WorldOfficeCo https://www.youtube.c=
om/user/MyWorldOffice/

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  <tr>
    <td width=3D"20" rowspan=3D"17" bgcolor=3D"#FFFFFF">&nbsp;</td>
    <td align=3D"center" bgcolor=3D"#FFFFFF" style=3D"font-family:Arial Na=
rrow=2CVerdana=2Csans-serif;font-size:17px;color:#3D3F7E;line-height:15px"=
><b>=C2=BFC=C3=93MO SE REPORTAR=C3=81N LAS PRESTACIONES SOCIALES EN LA N=
=C3=93MINA ELECTR=C3=93NICA A PARTIR DE FEBRERO DE 2023?</b></td>
    <td width=3D"20" rowspan=3D"17" bgcolor=3D"#FFFFFF">&nbsp;</td>
  </tr>
  <tr><td height=3D"10" bgcolor=3D"#FFFFFF" style=3D"line-height:10px"></t=
d></tr>
  <tr>
    <td bgcolor=3D"#FFFFFF" style=3D"font-family:Arial Narrow=2CVerdana=2C=
sans-serif;font-size:17px;line-height:16px;color:#9D99AE;text-align:justif=
y">A partir del env=C3=ADo electr=C3=B3nico de la n=C3=B3mina de enero de=
 2023 la cual se env=C3=ADa los primeros 10 d=C3=ADas h=C3=A1biles de febr=
ero de 2023 en la generaci=C3=B3n de la n=C3=B3mina electr=C3=B3nica se in=
cluir=C3=A1 el valor mensual de las provisiones que generes para tus prest=
aciones sociales y vacaciones y no el valor que se liquide y pague por est=
os conceptos.=09</td>
  </tr>
  <tr><td bgcolor=3D"#FFFFFF">&nbsp;</td></tr>
  <tr>
    <td bgcolor=3D"#FFFFFF">
=09  <table width=3D"130" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"deviceWidth">
=09    <tr>
=09      <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px s=
olid #FFFFFF">&nbsp;</td>
=09      <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"#=
3D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-size=
:16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>C=
ONCEPTO</b></td>
=09      <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-right:2px so=
lid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
=09    </tr>
=09  </table>
=09  <table width=3D"150" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"deviceWidth displayNoWidth">
=09    <tr>
=09=09  <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px so=
lid #FFFFFF">&nbsp;</td>
=09=09  <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"#3=
D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-size:=
16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>AN=
TES</b></td>
=09=09  <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-right:2px sol=
id #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
=09=09</tr>=09
=09  </table>
=09  <table width=3D"320" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"deviceWidth displayNoWidth">
=09    <tr>
=09=09  <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px so=
lid #FFFFFF">&nbsp;</td>
=09=09  <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"#3=
D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-size:=
16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>AH=
ORA</b></td>
=09=09  <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px so=
lid #FFFFFF">&nbsp;</td>
=09=09</tr>
=09  </table>
=09</td>
  </tr>
  <tr>
    <td bgcolor=3D"#FFFFFF">
      <table width=3D"130" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-bottom:2px solid #FFFFFF">&nbsp;</td>
          <td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"=
></td>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-right:2px solid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>
        <tr>
          <td height=3D"146" valign=3D"middle" bgcolor=3D"#F3F4F8" class=
=3D"deviceHeight deviceCenter" style=3D"font-family:Arial Narrow=2CVerdana=
=2Csans-serif;font-size:17px;line-height:16px;color:#4e4e81"><b>Cesant=C3=
=ADas e Intereses sobre las Cesant=C3=ADas</b></td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x;border-bottom:2px solid #FFFFFF"></td></tr>
      </table>
      <table width=3D"150" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" style=3D"display:none" class=3D"deviceWidth displayWidth"=
>
        <tr>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
          <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"=
#3D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-siz=
e:16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>=
ANTES</b></td>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-right:2px s=
olid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>=09
      </table>
      <table width=3D"150" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-bottom:2px solid #FFFFFF">&nbsp;</td>
          <td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"=
></td>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-right:2px solid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>
        <tr>
          <td height=3D"146" valign=3D"top" bgcolor=3D"#F3F4F8" class=3D"d=
eviceHeight deviceJustify" style=3D"font-family:Arial Narrow=2CVerdana=2Cs=
ans-serif;font-size:17px;line-height:16px;color:#9591a5">Se reportaban al=
 realizar la liquidaci=C3=B3n de cesant=C3=ADas e intereses en diciembre d=
e cada a=C3=B1o o lo liquidado por finalizaci=C3=B3n del contrato.</td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x;border-bottom:2px solid #FFFFFF"></td></tr>
      </table>
      <table width=3D"320" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" style=3D"display:none" class=3D"deviceWidth displayWidth"=
>
        <tr>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
          <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"=
#3D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-siz=
e:16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>=
AHORA</b></td>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
        </tr>
      </table>
      <table width=3D"320" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"deviceWidth deviceMargin">
        <tr>
          <td width=3D"10" rowspan=3D"5" bgcolor=3D"#F3F4F8" style=3D"bord=
er-bottom:2px solid #FFFFFF">&nbsp;</td>
          <td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"=
></td>
          <td width=3D"10" rowspan=3D"5" bgcolor=3D"#F3F4F8" style=3D"bord=
er-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>
        <tr>
          <td valign=3D"top" bgcolor=3D"#F3F4F8" class=3D"deviceHeight dev=
iceJustify" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-=
size:17px;line-height:16px;color:#9591a5">Se reportar=C3=A1 mensualmente p=
or el valor causado por n=C3=B3mina (provisi=C3=B3n de cesant=C3=ADas e in=
tereses)=2C m=C3=A1s los ajustes realizados al hacer una liquidaci=C3=B3n=
 de cesant=C3=ADas e intereses o por liquidaci=C3=B3n del contrato (solo e=
l ajuste de las cesant=C3=ADas o intereses=2C no el valor liquidado ni el=
 pagado al trabajador).</td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x"></td></tr>
        <tr>
          <td valign=3D"top" bgcolor=3D"#F3F4F8" style=3D"margin:0;padding=
:0;border:0;font-size:0%;line-height:0%" border=3D"0" class=3D"deviceCente=
r">
=09=09=09<a href=3D"https://worldoffice.us13.list-manage.com/track/click?u=
=3D01eb693c4554aba0975983535&id=3D69c44b9af1&e=3D88754166c7" target=3D"_b=
lank" style=3D"margin:0;padding:0;border:0;font-size:0%;line-height:0%" bo=
rder=3D"0">
              <img src=3D"https://www.worldoffice.com.co/Preguntas/boletin=
es/115/images/boton1.png" alt=3D"World Office" style=3D"line-height:0" bor=
der=3D"0" hspace=3D"0" vspace=3D"0">
=09=09=09</a>
=09=09  </td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x;border-bottom:2px solid #FFFFFF"></td></tr>
      </table>
    </td>
  </tr>
  <tr>
    <td bgcolor=3D"#FFFFFF">
=09  <table width=3D"130" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" style=3D"display:none" class=3D"deviceWidth displayWidth">
        <tr>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
          <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"=
#3D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-siz=
e:16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>=
CONCEPTO</b></td>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-right:2px s=
olid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>=09
      </table>
      <table width=3D"130" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-bottom:2px solid #FFFFFF">&nbsp;</td>
          <td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"=
></td>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-right:2px solid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>
        <tr>
          <td height=3D"130" valign=3D"middle" bgcolor=3D"#F3F4F8" class=
=3D"deviceHeight deviceCenter" style=3D"font-family:Arial Narrow=2CVerdana=
=2Csans-serif;font-size:17px;line-height:16px;color:#4e4e81"><b>Prima de S=
ervicios</b></td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x;border-bottom:2px solid #FFFFFF"></td></tr>
      </table>
      <table width=3D"150" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" style=3D"display:none" class=3D"deviceWidth displayWidth"=
>
        <tr>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
          <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"=
#3D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-siz=
e:16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>=
ANTES</b></td>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-right:2px s=
olid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>=09
      </table>
      <table width=3D"150" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-bottom:2px solid #FFFFFF">&nbsp;</td>
          <td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"=
></td>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-right:2px solid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>
        <tr>
          <td height=3D"130" valign=3D"top" bgcolor=3D"#F3F4F8" class=3D"d=
eviceHeight deviceJustify" style=3D"font-family:Arial Narrow=2CVerdana=2Cs=
ans-serif;font-size:17px;line-height:16px;color:#9591a5">Se reportaban al=
 realizar la liquidaci=C3=B3n de prima en junio y diciembre de cada a=C3=
=B1o o lo liquidado por finalizaci=C3=B3n del contrato.</td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x;border-bottom:2px solid #FFFFFF"></td></tr>
      </table>
      <table width=3D"320" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" style=3D"display:none" class=3D"deviceWidth displayWidth"=
>
        <tr>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
          <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"=
#3D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-siz=
e:16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>=
AHORA</b></td>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
        </tr>
      </table>
      <table width=3D"320" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"deviceWidth deviceMargin">
        <tr>
          <td width=3D"10" rowspan=3D"5" bgcolor=3D"#F3F4F8" style=3D"bord=
er-bottom:2px solid #FFFFFF">&nbsp;</td>
          <td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"=
></td>
          <td width=3D"10" rowspan=3D"5" bgcolor=3D"#F3F4F8" style=3D"bord=
er-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>
        <tr>
          <td valign=3D"top" bgcolor=3D"#F3F4F8" class=3D"deviceHeight dev=
iceJustify" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-=
size:17px;line-height:16px;color:#9591a5">Se reportar=C3=A1 mensualmente p=
or el valor causado por n=C3=B3mina (provisi=C3=B3n de prima)=2C m=C3=A1s=
 los ajustes realizados al hacer una liquidaci=C3=B3n de prima de servicio=
s o por liquidaci=C3=B3n del contrato (solo el ajuste de la prima=2C no el=
 valor liquidado ni el pagado al trabajador).</td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x"></td></tr>
        <tr>
          <td valign=3D"top" bgcolor=3D"#F3F4F8" style=3D"margin:0;padding=
:0;border:0;font-size:0%;line-height:0%" border=3D"0" class=3D"deviceCente=
r">
            <a href=3D"https://worldoffice.us13.list-manage.com/track/clic=
k?u=3D01eb693c4554aba0975983535&id=3Df2e1ba417e&e=3D88754166c7" target=3D=
"_blank" style=3D"margin:0;padding:0;border:0;font-size:0%;line-height:0%"=
 border=3D"0">
              <img src=3D"https://www.worldoffice.com.co/Preguntas/boletin=
es/115/images/boton1.png" alt=3D"World Office" style=3D"line-height:0" bor=
der=3D"0" hspace=3D"0" vspace=3D"0">
=09=09=09</a>
=09=09  </td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x;border-bottom:2px solid #FFFFFF"></td></tr>
      </table>
    </td>
  </tr>
  <tr>
    <td bgcolor=3D"#FFFFFF">
=09  <table width=3D"130" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" style=3D"display:none" class=3D"deviceWidth displayWidth">
        <tr>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
          <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"=
#3D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-siz=
e:16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>=
CONCEPTO</b></td>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-right:2px s=
olid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>=09
      </table>
      <table width=3D"130" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8">&nbsp;</td>
          <td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"=
></td>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-right:2px solid #FFFFFF">&nbsp;</td>
        </tr>
        <tr>
          <td height=3D"210" valign=3D"middle" bgcolor=3D"#F3F4F8" class=
=3D"deviceHeight deviceCenter" style=3D"font-family:Arial Narrow=2CVerdana=
=2Csans-serif;font-size:17px;line-height:16px;color:#4e4e81"><b>Vacaciones=
</b></td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x"></td></tr>
      </table>
      <table width=3D"150" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" style=3D"display:none" class=3D"deviceWidth displayWidth"=
>
        <tr>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
          <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"=
#3D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-siz=
e:16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>=
ANTES</b></td>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-right:2px s=
olid #FFFFFF;border-bottom:2px solid #FFFFFF">&nbsp;</td>
        </tr>=09
      </table>
      <table width=3D"150" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8">&nbsp;</td>
          <td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"=
></td>
          <td width=3D"10" rowspan=3D"3" bgcolor=3D"#F3F4F8" style=3D"bord=
er-right:2px solid #FFFFFF">&nbsp;</td>
        </tr>
        <tr>
          <td height=3D"210" valign=3D"top" bgcolor=3D"#F3F4F8" class=3D"d=
eviceHeight deviceJustify" style=3D"font-family:Arial Narrow=2CVerdana=2Cs=
ans-serif;font-size:17px;line-height:16px;color:#9591a5">Se reportaban al=
 realizar la liquidaci=C3=B3n de vacaciones en el momento en que el trabaj=
ador iniciaba a disfrutarlas o se compensaban en dinero y por lo liquidado=
 por finalizaci=C3=B3n del contrato.</td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x"></td></tr>
      </table>
      <table width=3D"320" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" style=3D"display:none" class=3D"deviceWidth displayWidth"=
>
        <tr>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
          <td height=3D"22" align=3D"center" valign=3D"middle" bgcolor=3D"=
#3D3F7E" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-siz=
e:16px;line-height:19px;color:#FFFFFF;border-bottom:2px solid #FFFFFF"><b>=
AHORA</b></td>
          <td width=3D"10" bgcolor=3D"#3D3F7E" style=3D"border-bottom:2px=
 solid #FFFFFF">&nbsp;</td>
        </tr>
      </table>
      <table width=3D"320" border=3D"0" align=3D"left" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"deviceWidth deviceMargin">
        <tr>
          <td width=3D"10" rowspan=3D"5" bgcolor=3D"#F3F4F8">&nbsp;</td>
          <td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"=
></td>
          <td width=3D"10" rowspan=3D"5" bgcolor=3D"#F3F4F8">&nbsp;</td>
        </tr>
        <tr>
          <td valign=3D"top" bgcolor=3D"#F3F4F8" class=3D"deviceHeight dev=
iceJustify" style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;font-=
size:17px;line-height:16px;color:#9591a5">Se reportar=C3=A1 mensualmente p=
or el valor causado por n=C3=B3mina (provisi=C3=B3n de vacaciones)=2C m=C3=
=A1s los ajustes realizados al hacer una liquidaci=C3=B3n de vacaciones o=
 por liquidaci=C3=B3n del contrato (solo el ajuste de las vacaciones=2C no=
 el valor liquidado ni el pagado al trabajador). Tambi=C3=A9n se incluir=
=C3=A1 el ajuste anual en diciembre que debe realizarse a las vacaciones.=
 El valor de las vacaciones se incluir=C3=A1 en el concepto: Otros Concept=
os No Salarial del devengo con la nota: Causaci=C3=B3n Vacaciones</td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x"></td></tr>
        <tr>
          <td valign=3D"top" bgcolor=3D"#F3F4F8" style=3D"margin:0;padding=
:0;border:0;font-size:0%;line-height:0%" border=3D"0" class=3D"deviceCente=
r">
            <a href=3D"https://worldoffice.us13.list-manage.com/track/clic=
k?u=3D01eb693c4554aba0975983535&id=3D6ba8a36d4b&e=3D88754166c7" target=3D=
"_blank" style=3D"margin:0;padding:0;border:0;font-size:0%;line-height:0%"=
 border=3D"0">
              <img src=3D"https://www.worldoffice.com.co/Preguntas/boletin=
es/115/images/boton1.png" alt=3D"World Office" style=3D"line-height:0" bor=
der=3D"0" hspace=3D"0" vspace=3D"0">
=09=09=09</a>
=09=09  </td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10p=
x"></td></tr>
      </table>
    </td>
  </tr>
  <tr><td height=3D"10" bgcolor=3D"#FFFFFF" style=3D"line-height:10px"></t=
d></tr>
  <tr>
    <td height=3D"30" bgcolor=3D"#FFFFFF" style=3D"font-family:Arial Narro=
w=2CVerdana=2Csans-serif;font-size:17px;line-height:16px;color:#9D99AE;tex=
t-align:justify"><b style=3D"color:#4e4e81">Nota:</b> Si el valor de la pr=
ovisi=C3=B3n m=C3=A1s el ajuste realizado en las liquidaciones de las pres=
taciones sociales arroja un resultado negativo se incluir=C3=A1 en el conc=
epto: Otras Deducciones.</td>
  </tr>
  <tr><td height=3D"30" bgcolor=3D"#FFFFFF">&nbsp;</td></tr>
  <tr>
    <td align=3D"center" bgcolor=3D"#FFFFFF" style=3D"font-family:Arial Na=
rrow=2CVerdana=2Csans-serif;font-size:17px;color:#3D3F7E;line-height:15px"=
><b>=C2=BFPOR QU=C3=89 HACEMOS ESTE CAMBIO?</b></td>
  </tr>
  <tr><td height=3D"10" bgcolor=3D"#FFFFFF" style=3D"line-height:10px"></t=
d></tr>
  <tr>
    <td valign=3D"top" bgcolor=3D"#FFFFFF">
=09  <table width=3D"60" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td align=3D"center" valign=3D"top" style=3D"margin:0;padding:0;=
border:0;font-size:0%;line-height:0%" border=3D"0">
=09=09=09<img src=3D"https://www.worldoffice.com.co/Preguntas/boletines/11=
5/images/ico1.png" alt=3D"World Office" style=3D"line-height:0" border=3D"=
0" hspace=3D"0" vspace=3D"0">
=09=09  </td>
         </tr>
      </table>
=09  <table width=3D"10" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
=09    <tr><td height=3D"15" style=3D"line-height:10px"></td></tr>
=09  </table>
=09  <table width=3D"530" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify">La DIAN en=
 el oficio <a href=3D"https://worldoffice.us13.list-manage.com/track/click=
?u=3D01eb693c4554aba0975983535&id=3Defdfc5a01d&e=3D88754166c7" target=3D"=
_blank" style=3D"color:#6B59E5"><b>#912416</b></a> y  <a href=3D"https://w=
orldoffice.us13.list-manage.com/track/click?u=3D01eb693c4554aba0975983535&=
id=3Da834da99d9&e=3D88754166c7" target=3D"_blank" style=3D"color:#6B59E5"=
><b>#100153157 - 1132</b></a> indica que en el Documento Soporte de N=C3=
=B3mina Electr=C3=B3nica=2C  las prestaciones sociales (Cesant=C3=ADas e i=
ntereses sobre cesant=C3=ADas=2C Prima de servicios) y vacaciones deben re=
portarse bajo el concepto de devengo o causaci=C3=B3n (abono en cuenta) qu=
e es lo que ocurre primero antes del pago y precisa que:</td>
        </tr>
      </table>
=09</td>
  </tr>
  <tr><td bgcolor=3D"#FFFFFF">&nbsp;</td></tr>
  <tr>
    <td bgcolor=3D"#FFFFFF">
=09  <table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0=
">
        <tr>
          <td width=3D"6" valign=3D"top">
=09=09=09<img src=3D"https://www.worldoffice.com.co/Preguntas/boletines/11=
5/images/bullet.png" alt=3D"World Office" width=3D"6" height=3D"6" style=
=3D"line-height:0;padding-top:5px" border=3D"0" hspace=3D"0" vspace=3D"0">
=09=09  </td>
          <td width=3D"10" rowspan=3D"4">&nbsp;</td>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify;padding-bott=
om:10px">El Documento Soporte de N=C3=B3mina Electr=C3=B3nica NO es EQUIVA=
LENTE a un DESPRENDIBLE de PAGO.</td>
        </tr>
        <tr>
          <td width=3D"6" valign=3D"top">
=09=09=09<img src=3D"https://www.worldoffice.com.co/Preguntas/boletines/11=
5/images/bullet.png" alt=3D"World Office" width=3D"6" height=3D"6" style=
=3D"line-height:0;padding-top:5px" border=3D"0" hspace=3D"0" vspace=3D"0">
=09=09  </td>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify;padding-bott=
om:10px">La Naturaleza de creaci=C3=B3n de este reporte=2C no es otra m=C3=
=A1s=2C que servir de documento electr=C3=B3nico para soportar en las decl=
araciones del Impuesto de renta y complementarios los costos=2C gastos y d=
educciones.</td>
        </tr>
        <tr>
          <td width=3D"6" valign=3D"top">
=09=09=09<img src=3D"https://www.worldoffice.com.co/Preguntas/boletines/11=
5/images/bullet.png" alt=3D"World Office" width=3D"6" height=3D"6" style=
=3D"line-height:0;padding-top:5px" border=3D"0" hspace=3D"0" vspace=3D"0">
=09=09  </td>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify;padding-bott=
om:10px">Considerando que=2C para la determinaci=C3=B3n del impuesto sobre=
 la renta y el reconocimiento de los costos y gastos=2C los contribuyentes=
 obligados a llevar contabilidad deben aplicar los marcos t=C3=A9cnicos no=
rmativos contables vigentes y la base de acumulaci=C3=B3n o devengo (art=
=C3=ADculo 21-1 del Estatuto Tributario)=2C resulta coherente con la final=
idad legal del documento soporte de n=C3=B3mina electr=C3=B3nica que se re=
porten los valores devengados contablemente.</td>
        </tr>
        <tr>
          <td width=3D"6" valign=3D"top">
            <img src=3D"https://www.worldoffice.com.co/Preguntas/boletines=
/115/images/bullet.png" alt=3D"World Office" width=3D"6" height=3D"6" styl=
e=3D"line-height:0;padding-top:5px" border=3D"0" hspace=3D"0" vspace=3D"0"=
>
          </td>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify">PERIODICIDA=
D DEL DOCUMENTO DE N=C3=93MINA ELECTR=C3=93NICA. El documento soporte de p=
ago de n=C3=B3mina electr=C3=B3nica al que se refiere el art=C3=ADculo 2 d=
e la presente resoluci=C3=B3n=2C deber=C3=A1 generarse para efectos tribut=
arios de forma mensual=2C independientemente de que el sujeto obligado=2C=
 realice pagos en periodos diferentes o inferiores al anteriormente indica=
do.</td>
        </tr>
      </table>
=09</td>
  </tr>
  <tr><td height=3D"30" bgcolor=3D"#FFFFFF">&nbsp;</td></tr>
  <tr>
    <td rowspan=3D"5" bgcolor=3D"#F3F4F8">&nbsp;</td>
    <td height=3D"30" bgcolor=3D"#F3F4F8">&nbsp;</td>
    <td rowspan=3D"5" bgcolor=3D"#F3F4F8">&nbsp;</td>
  </tr>
  <tr>
    <td align=3D"center" bgcolor=3D"#F3F4F8" style=3D"font-family:Arial Na=
rrow=2CVerdana=2Csans-serif;font-size:17px;color:#3D3F7E;line-height:15px"=
><b>=C2=BFQU=C3=89 DEBO HACER COMO USUARIO DE WORLD OFFICE?</b></td>
  </tr>
  <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"></t=
d></tr>
  <tr>
    <td bgcolor=3D"#F3F4F8">
=09  <table width=3D"60" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td align=3D"center" valign=3D"top" style=3D"margin:0;padding:0;=
border:0;font-size:0%;line-height:0%" border=3D"0">
=09=09=09<img src=3D"https://www.worldoffice.com.co/Preguntas/boletines/11=
5/images/ico2.png" alt=3D"World Office" style=3D"line-height:0" border=3D"=
0" hspace=3D"0" vspace=3D"0">
=09=09  </td>
        </tr>
      </table>
=09  <table width=3D"10" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
=09    <tr><td height=3D"15" style=3D"line-height:10px"></td></tr>
=09  </table>
=09  <table width=3D"530" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify">World Offic=
e realiza los cambios de forma autom=C3=A1tica y no tienes que hacer proce=
sos diferentes a los que ven=C3=ADas realizando. Solo actualiza tu versi=
=C3=B3n al RL 111 o superior y contin=C3=BAa haciendo la n=C3=B3mina y las=
 liquidaciones de prestaciones y World Office incluir=C3=A1 de forma autom=
=C3=A1tica las provisiones de prestaciones sociales que se deriven de las=
 n=C3=B3minas que realices y tomar=C3=A1 tambi=C3=A9n de forma autom=C3=A1=
tica los ajustes de la provisi=C3=B3n de las prestaciones sociales que liq=
uides.</td>
        </tr>
        <tr><td height=3D"10" style=3D"line-height:10px"></td></tr>
        <tr>
          <td valign=3D"top" style=3D"margin:0;padding:0;border:0;font-siz=
e:0%;line-height:0%" border=3D"0" class=3D"deviceCenter">
=09=09=09<a href=3D"https://worldoffice.us13.list-manage.com/track/click?u=
=3D01eb693c4554aba0975983535&id=3Dc74fa6b88d&e=3D88754166c7" target=3D"_b=
lank" style=3D"margin:0;padding:0;border:0;font-size:0%;line-height:0%" bo=
rder=3D"0">
              <img src=3D"https://www.worldoffice.com.co/Preguntas/boletin=
es/115/images/boton1.png" alt=3D"World Office" style=3D"line-height:0" bor=
der=3D"0" hspace=3D"0" vspace=3D"0">
=09=09=09</a>
=09=09  </td>
        </tr>
      </table>
=09</td>
  </tr>
  <tr><td height=3D"30" bgcolor=3D"#F3F4F8">&nbsp;</td></tr>
  <tr>
    <td rowspan=3D"5" bgcolor=3D"#FFFFFF">&nbsp;</td>
    <td height=3D"30" bgcolor=3D"#FFFFFF">&nbsp;</td>
    <td rowspan=3D"5" bgcolor=3D"#FFFFFF">&nbsp;</td>
  </tr>
  <tr>
=09<td align=3D"center" bgcolor=3D"#FFFFFF" style=3D"font-family:Arial Nar=
row=2CVerdana=2Csans-serif;font-size:17px;color:#3D3F7E;line-height:15px">=
<b>=C2=BFQU=C3=89 SUCEDE SI HICE UN AJUSTE CONTABLE EN UNA NOTA DE CONTABI=
LIDAD U OTRO DOCUMENTO DEL AJUSTE DE LAS LIQUIDACIONES DE PRESTACIONES SOC=
IALES?</b></td>
  </tr>
  <tr><td height=3D"10" bgcolor=3D"#FFFFFF" style=3D"line-height:10px"></t=
d></tr>
  <tr>
    <td bgcolor=3D"#FFFFFF">
=09  <table width=3D"60" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td align=3D"center" valign=3D"top" style=3D"margin:0;padding:0;=
border:0;font-size:0%;line-height:0%" border=3D"0">
=09=09=09<img src=3D"https://www.worldoffice.com.co/Preguntas/boletines/11=
5/images/ico3.png" alt=3D"World Office" style=3D"line-height:0" border=3D"=
0" hspace=3D"0" vspace=3D"0">
=09=09  </td>
         </tr>
      </table>
=09  <table width=3D"10" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
=09    <tr><td height=3D"15" style=3D"line-height:10px"></td></tr>
=09  </table>
=09  <table width=3D"530" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify">El sistema=
 no tomar=C3=A1 este valor sino lo realizaste desde la liquidaci=C3=B3n de=
 prestaciones en el paso donde se encuentra el  bot=C3=B3n Ver Ajuste de l=
a Provisi=C3=B3n=2C por tanto debes corregir la informaci=C3=B3n haci=C3=
=A9ndolo all=C3=AD.</td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#FFFFFF" style=3D"line-height:10p=
x"></td></tr>
        <tr>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify">Haz clic pa=
ra ver un video donde se indica c=C3=B3mo hacerlo.</td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#FFFFFF" style=3D"line-height:10p=
x"></td></tr>
        <tr>
          <td valign=3D"top" style=3D"margin:0;padding:0;border:0;font-siz=
e:0%;line-height:0%" border=3D"0" class=3D"deviceCenter">
=09=09=09<a href=3D"https://worldoffice.us13.list-manage.com/track/click?u=
=3D01eb693c4554aba0975983535&id=3D1a6ec5a822&e=3D88754166c7" target=3D"_b=
lank" style=3D"margin:0;padding:0;border:0;font-size:0%;line-height:0%" bo=
rder=3D"0">
              <img src=3D"https://www.worldoffice.com.co/Preguntas/boletin=
es/115/images/boton1.png" alt=3D"World Office" style=3D"line-height:0" bor=
der=3D"0" hspace=3D"0" vspace=3D"0">
=09=09=09</a>
=09=09  </td>
        </tr>
=09  </table>
=09</td>
  </tr>
  <tr><td height=3D"30" bgcolor=3D"#FFFFFF">&nbsp;</td></tr>
  <tr>
    <td rowspan=3D"7" bgcolor=3D"#F3F4F8">&nbsp;</td>
    <td height=3D"30" bgcolor=3D"#F3F4F8">&nbsp;</td>
    <td rowspan=3D"7" bgcolor=3D"#F3F4F8">&nbsp;</td>
  </tr>
  <tr>
    <td align=3D"center" bgcolor=3D"#F3F4F8" style=3D"font-family:Arial Na=
rrow=2CVerdana=2Csans-serif;font-size:17px;color:#3D3F7E;line-height:15px"=
><b>=C2=BFQU=C3=89 SUCEDE SI UN TRABAJADOR TOMA VACACIONES TODO EL MES Y T=
IENE LAS DEDUCCIONES DE RETENCI=C3=93N EN LA FUENTE Y APORTES Y COMO EL VA=
LOR LIQUIDADO DE LAS VACACIONES NO SE REPORTA EN LA N=C3=93MINA ELECTR=C3=
=93NICA=2C ARROJAR=C3=8DA COMO RESULTADO UN VALOR NEGATIVO?</b></td>
  </tr>
  <tr><td height=3D"10" bgcolor=3D"#F3F4F8" style=3D"line-height:10px"></t=
d></tr>
  <tr>
    <td bgcolor=3D"#F3F4F8">
=09  <table width=3D"60" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td align=3D"center" valign=3D"top" style=3D"margin:0;padding:0;=
border:0;font-size:0%;line-height:0%" border=3D"0">
=09=09=09<img src=3D"https://www.worldoffice.com.co/Preguntas/boletines/11=
5/images/ico4.png" alt=3D"World Office" style=3D"line-height:0" border=3D"=
0" hspace=3D"0" vspace=3D"0">
=09=09  </td>
        </tr>
      </table>
=09  <table width=3D"10" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
=09    <tr><td height=3D"15" style=3D"line-height:10px"></td></tr>
=09  </table>
=09  <table width=3D"530" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify">La DIAN en=
 el oficio # 100153157 - 1132 indica que para estos casos se reporta el va=
lor absoluto ya que no recibe valores negativos=2C pero debe incluirse una=
 nota informando a la DIAN que dicho valor es negativo. Esto lo har=C3=A1=
 World Office de forma autom=C3=A1tica.</td>
        </tr>
        <tr><td height=3D"10" style=3D"line-height:10px"></td></tr>
        <tr>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify">A continuac=
i=C3=B3n se muestra el p=C3=A1rrafo del oficio donde la DIAN hace esta ind=
icaci=C3=B3n:</td>
        </tr>
      </table>
=09</td>
  </tr>
  <tr><td bgcolor=3D"#F3F4F8">&nbsp;</td></tr>
  <tr>
    <td bgcolor=3D"#F3F4F8">
=09  <img src=3D"https://www.worldoffice.com.co/Preguntas/boletines/115/im=
ages/dianParrafo.jpg" alt=3D"World Office" style=3D"line-height:0" border=
=3D"0" hspace=3D"0" vspace=3D"0">
=09</td>
  </tr>
  <tr><td height=3D"30" bgcolor=3D"#F3F4F8">&nbsp;</td></tr>
  <tr>
    <td width=3D"20" rowspan=3D"5" bgcolor=3D"#FFFFFF">&nbsp;</td>
    <td height=3D"30" bgcolor=3D"#FFFFFF">&nbsp;</td>
    <td width=3D"20" rowspan=3D"5" bgcolor=3D"#FFFFFF">&nbsp;</td>
  </tr>
  <tr>
=09<td align=3D"center" bgcolor=3D"#FFFFFF" style=3D"font-family:Arial Nar=
row=2CVerdana=2Csans-serif;font-size:17px;color:#3D3F7E;line-height:15px">=
<b>=C2=BFSI TENGO DUDAS EN EL PROCESO=2C COMO ME PUEDEN AYUDAR?</b></td>
  </tr>
  <tr><td height=3D"10" bgcolor=3D"#FFFFFF" style=3D"line-height:10px"></t=
d></tr>
  <tr>
    <td bgcolor=3D"#FFFFFF">
=09  <table width=3D"60" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td align=3D"center" valign=3D"top" style=3D"margin:0;padding:0;=
border:0;font-size:0%;line-height:0%" border=3D"0">
=09=09=09<img src=3D"https://www.worldoffice.com.co/Preguntas/boletines/11=
5/images/ico5.png" alt=3D"World Office" style=3D"line-height:0" border=3D"=
0" hspace=3D"0" vspace=3D"0">
=09=09  </td>
         </tr>
      </table>
=09  <table width=3D"10" border=3D"0" align=3D"left" cellpadding=3D"0" cel=
lspacing=3D"0" class=3D"deviceWidth">
=09    <tr><td height=3D"15" style=3D"line-height:10px"></td></tr>
=09  </table>
=09  <table width=3D"530" border=3D"0" align=3D"left" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"deviceWidth">
        <tr>
          <td style=3D"font-family:Arial Narrow=2CVerdana=2Csans-serif;fon=
t-size:17px;line-height:16px;color:#9D99AE;text-align:justify">En World Of=
fice hay un equipo de soporte que te ayudar=C3=A1 a resolver las dudas e i=
nquietudes del proceso en el horario de 7:30 am a 5:30 pm d=C3=ADas h=C3=
=A1biles.</td>
        </tr>
        <tr><td height=3D"10" bgcolor=3D"#FFFFFF" style=3D"line-height:10p=
x"></td></tr>
        <tr>
          <td valign=3D"top" style=3D"margin:0;padding:0;border:0;font-siz=
e:0%;line-height:0%" border=3D"0" class=3D"deviceCenter">
            <a href=3D"https://worldoffice.us13.list-manage.com/track/clic=
k?u=3D01eb693c4554aba0975983535&id=3D2baf3b9894&e=3D88754166c7" target=3D=
"_blank" style=3D"margin:0;padding:0;border:0;font-size:0%;line-height:0%"=
 border=3D"0">
              <img src=3D"https://www.worldoffice.com.co/Preguntas/boletin=
es/115/images/boton2.png" alt=3D"World Office" style=3D"line-height:0" bor=
der=3D"0" hspace=3D"0" vspace=3D"0">
              </a>
            </td>
        </tr>
=09  </table>
=09</td>
  </tr>
  <tr>
    <td height=3D"30" bgcolor=3D"#FFFFFF">&nbsp;</td>
    </tr>
  <tr>
    <td width=3D"20" rowspan=3D"6" bgcolor=3D"#6B59E6">&nbsp;</td>
    <td bgcolor=3D"#6B59E6">&nbsp;</td>
    <td width=3D"20" rowspan=3D"6" bgcolor=3D"#6B59E6">&nbsp;</td>
  </tr>
  <tr>
    <td align=3D"center" bgcolor=3D"#6B59E6" style=3D"font-family:Arial Na=
rrow=2CVerdana=2Csans-serif;font-size:17px;color:#FFFFFF">Copyright 2023=
 =C2=AE World Office Colombia S.A.S.</td>
  </tr>
  <tr>
    <td align=3D"center" bgcolor=3D"#6B59E6" style=3D"font-family:Arial Na=
rrow=2CVerdana=2Csans-serif;font-size:17px;color:#FFFFFF">
      <a href=3D"https://worldoffice.us13.list-manage.com/track/click?u=3D=
01eb693c4554aba0975983535&id=3D459972cb3c&e=3D88754166c7" target=3D"_blan=
k" style=3D"text-decoration:none;color:#FFFFFF">www.worldoffice.com.co</a>
    </td>
  </tr>
  <tr><td height=3D"10" bgcolor=3D"#6B59E6" style=3D"line-height:10px"></t=
d></tr>
  <tr>
    <td align=3D"center" bgcolor=3D"#6B59E6">
      <table width=3D"160" border=3D"0" cellspacing=3D"0" cellpadding=3D"0=
">
        <tr>
          <td width=3D"40" align=3D"center" valign=3D"middle" style=3D"mar=
gin:0;padding:0;border:0;font-size:0%;line-height:0%" border=3D"0">
            <a href=3D"https://worldoffice.us13.list-manage.com/track/clic=
k?u=3D01eb693c4554aba0975983535&id=3Dafa439b2bf&e=3D88754166c7" target=3D=
"_blank" border=3D"0" style=3D"margin:0;padding:0;border:0;font-size:0%;li=
ne-height:0%">
              <img src=3D"https://www.worldoffice.com.co/images/email/icoI=
nstagramWhite.png" alt=3D"World Office Cloud" border=3D"0" hspace=3D"0" vs=
pace=3D"0">
            </a>
          </td>
          <td width=3D"40" align=3D"center" valign=3D"middle" style=3D"mar=
gin:0;padding:0;border:0;font-size:0%;line-height:0%" border=3D"0">
            <a href=3D"https://worldoffice.us13.list-manage.com/track/clic=
k?u=3D01eb693c4554aba0975983535&id=3D6b0d336dae&e=3D88754166c7" target=3D=
"_blank" border=3D"0" style=3D"margin:0;padding:0;border:0;font-size:0%;li=
ne-height:0%">
              <img src=3D"https://www.worldoffice.com.co/images/email/icoF=
acebookWhite.png" alt=3D"World Office Cloud" border=3D"0" hspace=3D"0" vsp=
ace=3D"0">
            </a>
          </td>
          <td width=3D"40" align=3D"center" valign=3D"middle" style=3D"mar=
gin:0;padding:0;border:0;font-size:0%;line-height:0%" border=3D"0">
            <a href=3D"https://worldoffice.us13.list-manage.com/track/clic=
k?u=3D01eb693c4554aba0975983535&id=3Dabeec9de71&e=3D88754166c7" target=3D=
"_blank" border=3D"0" style=3D"margin:0;padding:0;border:0;font-size:0%;li=
ne-height:0%">
              <img src=3D"https://www.worldoffice.com.co/images/email/icoT=
witterWhite.png" alt=3D"World Office Cloud" border=3D"0" hspace=3D"0" vspa=
ce=3D"0">
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