Services · UGPP Legal Advisory
Legal Advice and Representation in UGPP Matters
At Giraldo Velasco Abogados, we advise and represent private companies, public entities, and independent workers in proceedings before the Unidad de Gestión Pensional y Parafiscales (UGPP). We assist at each stage of the matter, from preventive contribution reviews to representation in administrative proceedings, administrative collection proceedings and, where appropriate, proceedings before Colombia's administrative courts.
Schedule a consultationWhat is the UGPP?
The Unidad de Gestión Pensional y Parafiscales (UGPP) is the agency attached to the Ministry of Finance and Public Credit responsible for overseeing that companies, public entities, and independent workers correctly pay their contributions to the Comprehensive Social Security System and to payroll taxes. The UGPP does not manage these funds: it oversees them and, when it finds an underpayment or a missing payment, carries out the administrative proceedings needed to collect it.
Who must answer to the UGPP?
The obligation to correctly contribute to the Comprehensive Social Security System and to payroll taxes falls on employers, on independent workers whose income exceeds the threshold set by law, and on public entities in their capacity as employers. The UGPP may bring proceedings against any of them.
Prevention: Contribution Audits and PILA Review
Before the UGPP issues a formal notice, we conduct preventive payroll and social protection contribution audits. We also review and manage corrections to self-assessments filed through Colombia's Planilla Integrada de Liquidación de Aportes (PILA), even before the UGPP initiates proceedings.
Audit, Assessment, and Administrative Penalty Proceedings
The assessment of contribution obligations and administrative penalty proceedings serve different purposes. Our work is therefore structured according to the notice issued and the specific stage of the proceeding.
Formal Notices and Official Assessment
We prepare and file responses and objections to a Requerimiento para Declarar o Corregir (formal notice to file or correct) issued by the UGPP, and assist the contributor throughout the audit and assessment process.
Administrative Penalty Proceedings
When the UGPP initiates an administrative penalty proceeding, we represent the contributor from the Pliego de Cargos (statement of charges) through the resolution imposing the penalty.
Administrative Remedies and Judicial Defense
Recurso de reconsideración
When available, we file a recurso de reconsideración against an Official Assessment or a resolution imposing a penalty, asking the UGPP to reconsider its decision.
Representation Before Administrative Courts
Once the administrative proceeding has concluded, we assess whether the appropriate judicial action is available and, when applicable, represent the contributor before Colombia's administrative courts.
Administrative Collection and Payment Facilities
Objections in Administrative Collection Proceedings
When the UGPP issues a mandamiento de pago (payment order), we raise the applicable statutory objections and, when available, challenge the decision resolving them.
Payment Facilities
We prepare and submit requests for a payment facility to the UGPP. Approval and the applicable terms are determined by the agency.
Coverage and Service Options
We advise private companies, public entities, and independent workers throughout Colombia. Services are available remotely nationwide and in person at our Cali office. When the matter requires it, we can also provide in-person assistance in other cities.
Who Handles These Matters
Ana Luisa Giraldo Velasco, a lawyer specializing in Labor and Social Security Law, handles these matters with the support of the firm's team.
View full profileFrequently asked questions
What is the UGPP and what does it do?
The UGPP is the agency that oversees the correct payment of contributions to the Comprehensive Social Security System and to payroll taxes by companies, public entities, and independent workers. It does not manage those funds, it only verifies that they were paid correctly.
What is a Requerimiento para Declarar o Corregir?
It is the notice by which the UGPP informs the contributor that it found an inconsistency in their self-assessments and gives them the opportunity to correct it or file objections, before the proceeding moves on to an official assessment (Liquidación Oficial).
What happens if a UGPP notice is not answered?
If the contributor does not respond or correct the issue within the term granted by the notice, the UGPP may continue the proceeding and issue the official assessment based on the information available to it.
Are a penalty proceeding and an assessment proceeding the same thing?
No. The assessment proceeding seeks to establish the correct amount of contributions that should have been paid. The penalty proceeding seeks to impose a penalty for a different violation, such as failing to report changes or failing to enroll workers on time. The two can coexist, but they follow separate procedures and produce separate rulings.
Where does the firm handle these cases from?
We serve companies, public entities, and independent workers throughout Colombia, virtually nationwide and in person at our Cali office, and we travel to other cities when a matter requires it.
Schedule a consultation about your UGPP matter. We meet by appointment from Monday through Friday, 8:00 a.m. to 5:00 p.m., either in person in Cali or remotely from anywhere in Colombia.