Labor Payrolls

By Ministerial Resolution 489/2025 of May 9, 2025, the Ministry of Labor, Employment and Social Security (MTEPS) approved the REGULATIONS FOR THE PHYSICAL PRESENTATION OF PROFIT BONUS PAYROLL, also modifying the regulations for the PRESENTATION OF GENERAL PAYROLLS, in accordance with the following:

• In general, the submission of payrolls forms must be made through the Virtual Processing Office – OVT.
• The PROFIT BONUS PAYROLL must be submitted in physical form.
• Other Payrolls may be submitted in person through the Customer Service Platform or the OVT in the following cases:

• • • Late submission
    • Complete presentation in an erroneous manner
    • Mining companies that do not submit within 15 calendar days of the month

• Filing tax returns after the deadline will be subject to the payment of a fine.