Each month, when a Payroll period is closed, CifraHQ automatically calculates and journals the cesantia provision for every active indefinite-contract employee. This creates the balance that feeds the Quarterly Deposit.
For each employee in a closed Payroll period:
Cotizable Base = sum of all earning lines where Concept.AffectsCesantia = true
Prima Provision = Cotizable Base x 1.92%
Indemnity Provision = Cotizable Base x 5.00%
Monthly Total = Prima Provision + Indemnity Provision (6.92%)
The cotizable base is the same base used for CSS contributions. It includes base salary, overtime, and cotizable bonuses; it excludes non-cotizable allowances.
The monthly accrual posts a journal entry per Payroll period:
| Entry | Debit | Credit |
|---|---|---|
| Prima provision (1.92%) | Cesantia Expense | Cesantia Payable |
| Indemnity provision (5.00%) | Cesantia Expense | Cesantia Payable |
The journal posts at the period's posting date (the same date the Payroll run is closed). Both concepts post in a single journal entry grouped by period.
GL accounts must be configured in Account Priming before the accrual journal will post. If accounts are missing, the Payroll run will close but the cesantia journal entry will be skipped and flagged in the Compliance Calendar.
In addition to the GL journal, each monthly accrual updates the employee's CesantiaBalance record:
| Column | Updated by | Description |
|---|---|---|
| AccruedPrima | Monthly accrual | Cumulative prima provision since hire |
| AccruedIndemnity | Monthly accrual | Cumulative indemnity provision since hire |
| CutoffDate | Monthly accrual | Date through which balances are calculated |
The difference between Accrued and Deposited amounts gives you PendingDeposit - the amount that must be transferred to the trust in the next Quarterly Deposit.
From the balance grid:
From the GL: Navigate to Accounting > Journal Entries and filter by the Payroll posting date. The cesantia accrual journal will show as a Payroll-type entry with lines referencing the Cesantia Expense and Cesantia Payable accounts.
If a past Payroll run was voided and reprocessed, the cesantia balances may be out of sync. Use the Recalculate button on the Cesantia Balances page to rebuild all employee balances from the current Payroll run line history. This does not create or modify GL entries - it only updates the CesantiaBalance ledger rows.
If an employee has more than one active contract (e.g., dual employment), each contract generates its own CesantiaBalance row. The Quarterly Deposit batch includes lines per contract. This is rare but supported.
Related: Policy Setup - Quarterly Deposit - Balances page - Periods and Runs
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