On March 10, 2021, the Labor Directorate published its ruling No. 877/006, which establishes the doctrine related to the Electronic Remuneration Book. Specifically, this ruling states the following:
1. The Labor Directorate authorizes the compliance with the obligation to keep an Auxiliary Payroll Book to be complied with by means of electronic processes, through an Electronic Payroll Book.
2. In this sense, the Electronic Payroll Book shall fully and irrevocably replace the Auxiliary Payroll Book.
3. For this purpose, the Labor Directorate has set up an electronic platform in its web portal, in order for employers to report standardized and monthly payroll payments.
4. Additionally, a general regime is established that includes the form and opportunity for employers to report salaries and other non-remunerative allowances.
5. Finally, the Labor Directorate establishes that, during the first year of implementation of the Electronic Payroll Book, exceptional rules will be applied to comply with the electronic registry system.