Colombia electronic payroll: DIAN deductibility rules in 2026
2026-03-20 · 6 min · Sergei Filatov
DIAN tightened the rules: payroll expenses are deductible only if the electronic payroll document is properly issued and accepted. Misses cost 35% in income tax.
The new rule
For tax year 2026 onward, DIAN will only accept payroll as a deductible expense if the electronic payroll (Nómina Electrónica) is issued in the correct period and accepted by DIAN.
Common deductibility losses
- Payroll issued after the actual payment date — late by even one day = no deduction
- Wrong concepto code on accruals or supplements
- Rejected XML never re-sent
Wiring it correctly in Odoo
The OCA module
l10n_co_hr_payroll
handles the core flow. Make sure your cron is running daily — not on a "send after month-end" schedule.