Todo empleador debe realizar los aportes de prestación social de origen laboral del 4% a una Caja de Compensación Familiar, cuando tiene uno o más trabajadores a cargo.
Employers and independents are obliged to make the payment of parafiscal contributions to the Family Compensation Fund, solely and exclusively through the Integrated Contribution Settlement Form, PILA, through the electronic or assisted payment modality. Decree 1931 of June 2006.
The non-payment of two (2) consecutive months constitutes a recurrent default in the payment of contributions and is grounds for expulsion.
