En este caso, es conveniente empezar por un imaginario colectivo. Para algunos la UGPP es la DIAN de los parafiscales. A pesar de que esta idea parezca, a priori, burda, es, por lo menos, útil.
Siguiendo lo expresado por la creencia, desmenucemos el símil. Por tanto, así como la DIAN vigila el pago de los impuestos, la UGPP se encarga de supervisar la cancelación de los aportes a seguridad social y los parafiscales.
Esta es una reducción del significado y las funciones de la entidad. Pero, a la larga, enmarca las razones por las cuales la UGPP es relevante para los empleadores.
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Además de las obligaciones asumidas por las partes, del contrato de trabajo se deriva también el compromiso de cancelar los aportes a seguridad social y los parafiscales.
Estas cotizaciones son las referidas a salud, pensión, ARL, ICBF, SENA y caja de compensación familiar. Luego, si alguna compañía o trabajador independiente incumple las obligaciones relacionadas a estos aportes, puede ser investigado por la UGPP.
¿Por qué me puede sancionar la UGPP?
Por una parte, por haber cometido errores en los aportes referidos con anterioridad. Ya sea porque se cancelaron por un valor inferior al establecido en la ley, o, porque, no se realizaron.
De otro lado, por no suministrar oportunamente la información solicitada por la entidad. Cuando la UGPP inicia un proceso de investigación, se deben acatar sus requerimientos dentro de los términos señalados. De lo contrario, puede ser impuesta una penalidad.
¿Por qué temerle a la UGPP?
Generalmente, las empresas no tienen en orden su política salarial. En gran medida porque cometen errores en, lo que muchos catalogan como, la base prestacional. En consecuencia, de ser investigados, probablemente sufrirán las penalidades correspondientes.
Estas sanciones son cuantiosas multas dinerarias. Entonces, si le sumamos a esto ciertas atribuciones de la UGPP, este es un órgano al que debe prestar mucha atención.
Te puede interesar leer: Proceso administrativo parafiscal
Cobro coactivo
Puede ocurrir que se subestimen las actuaciones de la UGPP. Que se consideren los llamados de la entidad como banalidades. Pues bien, de no darle importancia, el proceso que se surtirá, terminará con el cobro coactivo.
Esto es simple y sencillamente, la posibilidad de la UGPP de conseguir el pago de las obligaciones incumplidas. Por ejemplo, tiene la potestad de imponer medidas cautelares como el secuestro o el embargo de bienes. Acciones que no deben estar mediadas por una autoridad jurisdiccional.
Por supuesto, lo anterior no significa que la UGPP pueda adoptar determinaciones de este estilo en cualquier momento. Para llegar a ese punto se debieron haber llevado a cabo las respectivas etapas.
Conclusión
La UGPP investiga los pagos a la seguridad social. Puede imponer multas grandes y tiene potestades fuertes de cobro. Por lo cual, organice su nómina para que no tenga inconvenientes con esta entidad.
Sin ánimo de infundir miedo, no desestime sus acciones. Acate sus requerimientos. Y, en caso de haber incumplimiento, concilie. A largo plazo es la decisión más económica.
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