PROCESS OF INTEGRAL PROFESSIONAL TRAINING MANAGEMENT

LEARNING GUIDE FORMAT

IDENTIFICATION OF THE LEARNING GUIDE

Guide No. 1 PAYROLL

Denominación del Programa de Formación: Gestón deltalento humano.

Training Program Code: 112005 V.101
Nombre del Proyecto: Plan estratégico en el área detalento humano para una pyme del municipio de
Ipiales
Project Phase: Execution
Project Activity: Develop a needs assessment, design the training plan and
select the resources for the execution of the plan, personal development, and environmental awareness.
Learning Activity: Recognition, measurement, accounting, and payment of payroll according to the
current regulations
Competence: Generate payroll of salaries and compensations according to the registered information,
current regulations and the means provided by the organization
Learning Outcomes Achieved:

Verify the settlement of third-party payments according to legal standards and procedures.
2. Record the news taking into account the current rules and procedures in the organization
3. Process the payroll according to the established procedures
4. Validate the news according to its origin
5. Prepare the settlement documents for third-party payments according to established procedures.
organization

Duración de la Guía: 80 horas – 1 Crédito

2. PRESENTATION

The study of this guide is of vital importance for you learners, as you will be part of the payroll of
a company, in which all involved in the development of the social purpose receive
a monetary compensation in accordance with the work done;
Image 1
therefore, it is necessary to be informed about the value of the
salary they will earn, the legal benefits and
extralegal, as well as the dates and the method of payment, the
benefits and subsidies that the rights holders are entitled to
employees; according to what is stipulated by decrees of law and
other benefits or deductions that must be made by the
companies by agreements or collective conventions.

The accounting document used to record the total earned wages, the deductions that serve as
base for social security calculations, appropriation of social benefits, in order for the company
functions correctly according to the law; we register it in the "Payroll".

Due to being such an important topic for your work life, we invite you to develop it in an autonomous manner.
unschooled this guide, in order to achieve the competencies required for the knowledge of each one
of the proposed topics.
It is important to organize the necessary time for the development of the activities which must be
socialized and shared with their instructor and work group for better understanding and knowledge
about it.

3. FORMULATION OF LEARNING ACTIVITIES

3.1 Initial Reflection Activities

Duración de la actvidad: 2 Horas (96 minutos detrabajo directo – 24 minutos detrabajo independiente)

3.1.1 Our relatives and acquaintances have some form of livelihood represented in income from
various activities, several of them do so through contracts with a fixed-term employment relationship, others
with a permanent indefinite contract with a company, others with contracts for services
services or for contracted work or labor, others have private businesses.

Individually and unschooled, ask the following questions to at least three (3) people:

What company do you work for and what type of employment contract do you have?
How often do they pay you, daily, weekly, bi-weekly or monthly?
Do they pay you less than the minimum wage or more?

Friend Great Brother

In which company Mallamas Ipiales Warehouse Agriculture the
Do you work? estate
What type of contract? Labor for 1 year Verbal (contract) Indefinite Contract
Does it have labor? fixed term. indefinite labor
How often Month ( payroll Fortnightly Monthly
the pagan? monthly
They pay less than 1 SMMLV ( $ 908.526) $ 600.000 1 SMMLV ( $ 908.526)
minimum wage or
more?

Dear apprentice, you are invited to meet with 4 colleagues, share the obtained answers and
create a matrix to consolidate the information of the surveyed people, now with your group of
response to the following questions:

What type of contract generates job stability? Why?

¿Cuántas personas ganan menos de un salario mínimo? ¿Por qué cree que ganan menos?
What would be the ideal payroll payment tempo for your group? Daily, weekly, biweekly or...
monthly justify your answer.
4 GROUP

What kind of
contract
generate Indefinite term employment contract
stability
work-related?
Why? Because there is NO set deadline, as long as they are maintained
causes that gave rise and meet the conditions and requirements on the part of
Part; the worker has the possibility of retiring and obtaining financing.
for the long term for the purchase of their goods and services.
How many
persons
they earn less One (my little cousin Marisol)
of a salary
minimum?
Why do they believe? Because they are unaware of their labor rights and feel in a comfort zone.
what do they win necessity.
less?
Para su grupo
what would be the
ideal time The ideal time is one month
of payment in the
payroll?

REGILLA OF CONCEPTS

Item What is it? What is it for? How is it used?

The work represents Work is a role The labor process is
all activities carried out basic and central in the a human activity
by the man with the life for beings to produce goods
purpose of producing humans, for the and resources. The
goods and services that amount of time main
allows to satisfy what we dedicate characteristics are: the
their needs and those of working, because utility of the
Work the others. allows satisfaction results, the time
This activity can of needs and inverted energy
to be carried out in two economic and for the workers,
ways: manual (which psychosocial and by its his income and the
involves physical effort interrelationship with another degree of satisfaction
the intellectual (who the areas of life of the content of the
it involves effort functions performed.
mental).
The remuneration This salary is enough for him/her. It is used for
minimum, minimum wage to a family for pay needs
Salary the minimum wage is the survive. Buy basics like the
minimum minimum quantity of basic food, pay the public services,
money that is paid to alquiler, adquiere nutrition
a non-worker in a ordinary clothes and pay vestment
determined country and to bus transportation and transport etc.
 through a law the heating. There isn't
established car possibilities,
officially, for a recreation, education
determined period and private health, nor of
labor, that the vacation.
employers must
pay to you
workers for their
labor.

Pay attention to your instructor's instructions to share the obtained answers and take note of them.
conclusions of the activity.

Dear Learner: It is pertinent to remind you that you must maintain the previous activity in your
portfolio of evidence, taking into account the feedback from your instructor as it is part of
of their formative and learning process.

4.1 Contextualization activities and identification of necessary knowledge for learning.

Duration of the activity: 2 Hours (96 minutes of direct work – 24 minutes of independent work)

Dear learner: The following activities are proposed through your training project called
"Strategic plan in the area of human talent for an SME in the municipality of Ipiales".
the importance and responsibility represented by the preparation and recognition (accounting) of the payroll,
in accordance with current regulations.

4.1.1 In order to contextualize the payroll, using the collaboration of a family member or acquaintance,
You must get a payroll or use a template from a website that allows you to view.
its structure; in this, it must identify and indicate each of its parts, responding to the following
questions:
Image 2

Determine how is
composed the header and the
payroll structure of the payroll?
Link the concepts that
they make up the accrued
Relate the possible concepts
what makes up the deductions
Mention other aspects that
draw their attention to the payroll.

Your instructor will randomly choose three students who will present the activity as
As part of the socialization, be attentive to the clarifications and ask any necessary questions.
 HEADER

DATA
DEL
WORK
OR DEDUCTIONS
ACCRUED
SIGN AND
SELL RL.
NET A
SIGNATURE OF PAY
WORKER

4.2 Knowledge appropriation activities (Conceptualization and Theorization)

Duration of the activity: 20 Hours (960 minutes of direct work - 240 minutes of independent work)

Dear learner, with the work done so far we should have formed a criterion of
what it represents and how the payroll is formed. In order to delve deeper into the subject, we must
proceed to develop the points that are recorded below:

4.2.1 Your instructor will organize work groups, who will use an active teaching method such as, for example:
concept grid, concept map, or synoptic chart, whichever is easiest for you and using texts
related to the substantive work code, the labor regime, letters, etc., defines:

Work Articles 5 and 6 of the CST

Employment contract Article 22 of the CST
Elements of the employment contract Art. 23 CST
Types of employment contracts (Indefinite, fixed-term, for a specific task or contracted work) Arts. 37, 38, and 39 of the Labor Code
Salary
Salary Article 127 of the CST
Salary in kind Art. 129 of the CST
Salary per unit of time
Salary per unit of work
Salary modalities
 Minimum wage Art. 145 of the CST
Transport assistance
Overtime
integral salary
Bonuses
Viátcos
Commissions
Payment periods Art. 134 CST
Withholding at source for salaries

3.3.2. Carry out the following activity with your study group, design a brochure in which you present the items.
proposed based on the Labor Code-CST- or other sources of consultation that can be found
Within reach, your instructor will indicate when to participate to share it in the environment of
aprendizaje:

1. Paid breaks in general (Paragraphs 1 and 2 of Article 179 of the Labor Code and Articles 180, 181, and 183 of the Labor Code)
2. Workday (Art. 158, 161, 165, 167 and 167a of the CST)
3. Supplementary work (Art. 159 of the CST)
4. Ordinary work (Art. 160 of the CST)
5. Night work (Art. 160 of the Labor Code)
6. Paid Sunday rest (Art. 172, 173, 174 and 175 of the CST)
7. Paid festive leave (Art. 177 and 178 of the CST)
 3.3.3 According to the table related to the following in an individual and unschooled manner
consult the websites, substantive labor code, the percentages that apply for the calculation of
overtime currently, using the value of one hour of the current legal minimum wage,
calculate the value of the equivalence of 1 hour of work for each stated concept:

OVERTIME
CONCEPT ABBREVIATIONS % SURCHARGE VALUE FORMULA TOTAL
SALARIO HORA RECHARGE OF 1
HOUR

Ordinary hour HOD 1.25% 3.786 908.526/240 4.732

diurnal
Ordinary Hour HON 1.75% 3.786 908.526/240 6.625
nocturnal
Hour HED 1.25% 3.786 908.526/240
4.732
extra
diurnal
Hour HEN 1.75% 3.786 908.526/240
6.625
extra
nocturnal
Ordinary time HODD 2% 3.786 908.526/240 7.572
Sunday
diurnal
Ordinary time HODN 2.5% 3.786 908.526/240 9.465
Sunday
nocturnal
Hour HEDD 2% 3.786 908.526/240 7.572

extra Sunday
diurnal
Hour HEDN 2.5% 3.786 908.526/240 9.465

extra dominical
nocturnal

3.3.4 Individually and unschooled, complete the matrix with the requested information from
social benefits, parafiscal and social security; for this, I use websites like actualícese,
manage
.com, ministerio detrabajo, entre otros que estén a su alcance, además de las explicaciones del instructor:
CONCEPT DEFINITION N FACTOR BASE DE (%)DE PERIODICITY D
LIQUIDATION LIQUIDATION RESPONSIBLE DEL
N E PAYMENT
DEL
FORMUL PAYMENT
A
HOLIDAY It is a break IBC-Salary 4.17% V=Sx EMPLOYER Half salary
remunerated DL/720 for
paid with the purpose year worked
that he the proportional.
worker recover your
 physical forces
and mental
15 business days.
Savings intended for IBC-Salary C=SxDL/360 EMPLOYER A salary for
Severance pay 8.33% year or
1, home purchase proportional
2, studies
3, unemployment

INTERESTS TO Recognition IBC-Salary 12% Interest Calculation = Principal x 12% / 1%

360for
EMPLOYER
each month
THE 12%
Severance pay financial
to the loss
of the money
FIRST Recognition IBC-Salary 8.33% P = S x DL / 360 EMPLOYER A salary per year or
SERVICES from the company proportional paid
it makes to the worker In June, half and
for your effort and work in December the other
in the generation of half
utilities for
the company.
HOLIDAY It is a break IBC-Salary V = S x DL / 720 Average salary
4.17% EMPLOYER laboratory
remunerated 'paid' per year or
in order that the proportional
worker recover your
physical and mental forces,
15 working days.
 DE CONDITIONS
BASE OF LIQUIDATION SETTLEMENT LIQUIDATION DE
N
SETTLEMENT WORKER EMPLOYER
LIQUIDATION

IBC-Salary 4% 8.5% Exempting the societies It's when you

HEALTH MONTHLY to be declarants it ends the
about the rent and link
labor
complementary between the
worker
are exempt from and the
company.
health, SENA, ICBF.
IBC-Salary 4% 12%
PENSION
IBC-Salary It is for those
BACKGROUND workers who
they earn more than 4 minimum legal salaries.

DE
SOLIDARITY
D
PENSIONAL
IBC-Salary 0% Risk l
ARL MONTHLY
Risk ll
Risk III
Risk IV
Risk V

PARAMESICAL CONTRIBUTIONS

CONTRIBUTIONS FACTOR (%) DE ( %) DE PERIOD OF EXCEPTION CONDITIONS

BASE OF LIQUIDATION LIQUIDATION LIQUIDATION S DE
LIQUIDATION N N N LIQUIDATION
ON WORKER EMPLOYER N

BOX DE IBC- 0% 4% MONTHLY

COMPENSATION Salary

IBC 0% MONTHLY Exempt societies

ICBF Salary 2% to be declarants
about the income and
complementary
are exempt from
health, SENA, ICBF.
SENA IBC- 0% MONTHLY Exempt societies
Salary 3% that they be declarants
about the income and
complementary
are exempt from
health, SENA, ICBF.
 Dear Apprentice: It is relevant to remind you that you must maintain the previous activities in your
portfolio of evidence, taking into account the feedback from your instructor as it makes
part of his training and learning process.

Mister Apprentice,

It's time to pay attention to the explanation of your

instructor, who will conduct it masterfully a
practical exercise in which a payroll will be prepared that
will include, overtime, bonuses, loans,
withholding tax, etc., as well as the settlement of
social benefits, social security, parafiscal
other components such as payroll supports
electronics, recognition (accounting record) and
employee benefits according to Section 28 of IFRS for
SMEs.
Remember it is time to ask questions and take notes of
the explanations given by your instructor.

Image 3

3.4. Knowledge transfer activities.

Duration of the activity: 20 Hours (960 minutes of direct work - 240 minutes of work)
independent

Dear learner, you should feel satisfied for having dedicated time and effort to the development of these.
interesting topics that will be very useful in your working life; now we invite you to carry out the
application of this knowledge, in a practical way along with their peers and the guidance of
instructor.

3.4.1 Develop the practical workshop proposed by the instructor and keep it within your portfolio.
evidence. Stay attentive to the review and assessment strategy proposed by your instructor.

The previous learning evidence must be organized and kept in the portfolio.
evidence.
4. EVALUATION ACTIVITIES

Duración de la actvidad: 4 horas (1 hora evidencia de conocimiento, 1 hora evidencia de desempeño, 2

hours product evidence

Learning Evidence Evaluation Criteria Techniques and Instruments

of Evaluation

Evidence of Knowledge Knowledge

Properly identify the Instrument:
Accrued, different types of news and Questionnaire
deductions and net to the nature of them, the
pay. articles of the internal regulations Technique: Formulation
Settlement of working on what pertains to of questions
social benefits and sanctions and offenses.
social security. Performance:
Clearly differentiate: salaries, Technique: Observation
Performance Evidence: compensations and benefits systematic
legal and extralegal agreements
Payroll settlement. collectives and conventions of Instrument: checklist
Payroll causation. workers. of performance
Payroll payment.
Apply objectively the
Product Evidence: processes and relates them to the
Product:
cost centers and system of
Development of the workshop accounting information; the origin Technique: Observation
proposed by the of the novelty and the relevance of the
of the product
instructor. same.
Instrument: checklist
Apply responsibly the
causal relationship and the
origin of the novelty, and the
importance of control
news and procedures
for non-conformities.

Relate diligently the

priority and the impact that
generate the novelty, the no
compliance in front a the
payment beneficiaries.

Establish responsibly and

opportunity in the field of
application of the novelty of
agreement with planes y
procedures of the
organization.
Replace responsibly and
objectivity the no
compliance of the
news within the deadlines
fixed, applying the
procedures.

Properly process the no

compliances of the
news according to the
procedures and rules.

Objectively identify the

elements and characteristics of
computer programs
used in the registration of
news.

Act responsibly the

office equipment, applying
last typing techniques;
observing the procedures
within the set deadlines with
responsibility in management
of the resources.

Diligently describe the

process and the principles of
generally accounting
accepted in the registry of
news.

Identify objectively the

origin and the validity of the
novelty and cost centers
to which it belongs.

Document the process

using the techniques and the
available technology.

Verify the process against the

news presented
through selective tests
5. GLOSSARY OF TERMS

Employment contract: Article 22 C.S.T (Substantive Labor Code) states "1. An employment contract is
that by which a natural person agrees to provide a personal service to another natural person,
legal, under the continuous dependence or subordination of the second and through remuneration.

Cesantas: It constitutes a social benefit charged to the employer, to pay subcontractors one month of
salary for each year of service, and proportionately for each fraction of the year.

Integral Salary: It is a type of salary where a worker earns 13 or more minimum wages.
current monthly legal obligations, which include social benefits (severance pay, interest on
severance, bonuses, overtime, and surcharges); except for vacations.

Accrued: They are all the amounts that the worker is entitled to receive as salary for the
services provided to the employer, includes basic salary, transportation aid, overtime, surcharge
night shift and any additional expenses contemplated in the employment contract.

Deductions: Refers to discounts that are applied to the worker either by law or by decision.
own or by decision of a judge.
6. BIBLIOGRAPHIC REFERENCES

6.1 BIBLIOGRAPHY

Hernando Díaz Moreno. (2011). Contabilidad General. Pearson. Tercera edición.

Eduardo Godoy Ramírez. (2012). Contabilidad y presentación de estados financieros. Nueva Legislación.
Second Edition.
Jorge Enrique Chavarro Cadena., Guillermo Cortés Guzmán. (2019). Labor letter and social security.
Ignacio Cadavid Gómez, Eraclio Arenas Gallego. (2009). Work Letter. Editorial Seal.
University of Medellín.

6.2 WEBGRAFIA

htps://[Link]/blog/how-to-make-payroll-irpf-contribution/
htps://[Link]/watch?v=O2hgqVRugak
htps://[Link]/watch?v=v1WoUMOV3OI

Image 1:

htps://[Link]/CristyEc/3505/

Image 2:

htps://[Link]/blog/empleo/que-hacer-cuando-llega-la-primera-nomina

Image 3
htps://[Link]/photo_35804664_stock-vector-illusiontcartoon-ration-of-a-
[Link]

6.3 INFOGRAPHIC

SENA Virtual Library Access the SENA database. You can access collections of books, magazines,
articles, bibliographic indices, summaries, and full-text theses in English and Spanish, which can be
consulted from the SENA [Link]://[Link]/click on databases and it can
access to: e-brary, Gale, Gale Cengage Learning, Oceano for management, Knovel, Oceano Universitas
P&M, Proquest.

7. DOCUMENT CONTROL

Name Cargo Dependency Date

Author(s) Pedro Cortés Sánchez Instructor Accounting 30-4-2020

Jasbleidy Instructor Coordination May

Contreras Accounting, finance and 2020
Beltran Taxes. CSF - District
Capital
Verifier
is
Technicians
Review

Approval Jorge Enrique Cifuentes Coordinate Coordination

Bolaños or Accounting, finance and
Academic Taxes. CSF - District
o Capital

8. CHANGE CONTROL (fill out only if you make adjustments to the guide)

Name Cargo Dependency Date Reason

of the Change
Author(s) Jose Antonio Jurado Instructor Area CSCLI 21- Update
Rodriguez Financial Jul/2021
Review

Approval
n