his was informed by the Ministry of Health and Social Protection through the legislative decree 538 of 2020.

Among some measures adopted in the health sector, to contain and mitigate the pandemic of COVID-19 and ensure the provision of health services, in Article 26 a paragraph was added which states that:

"(...) During the term of the sanitary emergency declared by the Ministry of Health and Social Protection, due to the pandemic derived from the Coronavirus COVID19, and until the following calendar month after its termination, no moratorium interest shall be caused for the contributions to the General System of Integral Social Security, which are paid extemporaneously.

For the purposes of the provisions herein, the Ministry of Health and Social Protection shall make the respective modifications in the Integrated Contribution Settlement Form -PILA (...)".

The above paragraph is in addition to the provisions of Article 3 of Law 1066 of 2006 on the obligation to pay late interest to contributors of parafiscal and social security contributions within the established payment deadlines.

In this order of ideas, the payments made in arrears of the periods of sanitary emergency and the following month, will not have liquidation and payment of moratorium interests.