Technical Standards for the Treatment of Backlogs in the Pension System

NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

THE COMMITTEE OF STANDARDS OF THE CENTRAL BANK OF RESERVE OF EL SALVADOR,

CONSIDERING:

I. That through Legislative Decree No. 614, of December 20, 2022, published in the Official Journal No. 241, Volume No. 437, of December 21, 2022, the Comprehensive Law of the Pension System was issued, creating at the same time, the Pension System for workers in the private, public, and municipal sectors.

II. That Article 6 of the Comprehensive Law of the Pension System establishes that every person must choose, individually and freely, the Administrator to which they wish to affiliate by signing a contract and opening an Individual Savings Account for Pensions.

III. That Article 21 of the Comprehensive Law of the Pension System establishes that contributions must be declared and paid by the employer, the independent worker, or the entity paying disability subsidies for illness, as applicable, to the Administrator where each worker is affiliated.

IV. That Article 159 of the Comprehensive Law of the Pension System establishes that the Central Bank of Reserve of El Salvador will issue the Technical Standards and Resolutions necessary to allow the development of what is established in the present Law.

V. That within the process of declaration and payment of contributions, there may be errors in the transfer and payment of the same to another Administrator or corresponding Pension Institutes for workers who do not have an affiliation relationship with the respective institutions, which is why it is necessary to establish a procedure that guarantees the transfer of funds to the Pension Institution where they are effectively affiliated.

THEREFORE,

in virtue of the regulatory powers conferred upon it by Article 99 of the Law of Supervision and Regulation of the Financial System,

AGREES to issue the following:

NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM

CHAPTER I
OBJECTIVE, SUBJECTS AND TERMS

Objective
Art. 1.- These Standards have as their objective to establish the procedures and information exchange formats necessary for the identification, compensation, and crediting of backlogs, coming from the institutions that make up the Pension System, composed of the Public Pension System and the Pension System; as well as, for the transfer of contributions sent incorrectly to the Salvadoran Pension Institute and the Salvadoran Social Security Institute, corresponding to workers who should be affiliated with the Pension System.

Subjects
Art. 2.- The subjects obliged to comply with the provisions established in these Standards are:
a) Pension Fund Administrators; b) Salvadoran Pension Institute; and c) Salvadoran Social Security Institute.

Terms
Art. 3.- For the purposes of these Standards, the terms indicated below have the following meaning:
a) AFP: Pension Fund Administrator; b) Destination AFP: that to which the affiliate is transferred; c) Origin AFP: that from which the affiliate is transferred; d) Central Bank: Central Bank of Reserve of El Salvador; e) Compensation Calendar: that in which the AFPs, the Salvadoran Pension Institute, and the Salvadoran Social Security Institute, jointly establish the dates on which the files will be transferred, in order to guarantee compensation for the respective month; f) CIAP: Individual Savings Account for Pensions; g) Compensation: process by which the net monetary balances to be transferred between the AFPs, the Salvadoran Pension Institute, and the Salvadoran Social Security Institute, for concepts of backlogs and improper contributions, are determined; h) Duplicate Contribution: contribution paid in duplicate between the AFPs, the Salvadoran Pension Institute, and the Salvadoran Social Security Institute, under the concept of backlogs or improper contributions; i) Improper Contribution: contribution sent to the Pension Institutes,

NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022 corresponding to workers who should be affiliated with the AFPs, or vice versa; j) Legislative Decree No. 927: Legislative Decree No. 927 of December 20, 1996, published in the Official Journal No. 243, Volume No. 333, of the 23rd of the same month and year, through which the Law of the Savings System for Pensions was issued; k) Identity Document: It may be the Unique Identity Document, Minor's Card, Passport, or Resident's Card, as applicable; l) DUI: Unique Identity Document; m) IBC: Contribution Base Income; n) Pension Institution(s): refers to the Pension Fund Administrators, the Salvadoran Social Security Institute, and the Salvadoran Pension Institute; o) Pension Institutes: refers to the Salvadoran Pension Institute and the Salvadoran Social Security Institute; p) ISP: Salvadoran Pension Institute; q) ISSS: Salvadoran Social Security Institute; r) IPSFA: Social Security Institute of the Armed Forces; s) SP Law: Comprehensive Law of the Pension System; t) NIT: Tax Identification Number; u) INPEP Number: Number granted by the National Institute of Pensions of Public Employees to its affiliates, prior to the entry into force of the Law Creating the Salvadoran Pension Institute; v) NUP: Unique Pension Number; w) Backlog: Pension contribution of a worker, paid to a Pension Institution different from the one where they are or were affiliated, which may correspond to an AFP for the commission and to another for the contribution or both, depending on the month of accrual of the contribution; x) Backlogs originated from compensations: are contributions that even though identified and compensated, do not correspond to the Pension Institution where the backlog record was transferred, which is why it is required to submit it again to the compensation process repeatedly; y) Backlog to be collected: Backlog identified by the Superintendence, sent to the Pension Institution to which said backlog belongs, informing which Pension Institution reports it; z) Backlog to be paid: Backlog identified by the Superintendence, sent to the Pension Institution that reported said backlog, informing which Pension Institution it belongs to; aa) Pension System: System composed of the Public Pension System and the Pension System composed of the Pension Fund Administrators; bb) SP: Pension System; cc) SPP: Public Pension System; and dd) Superintendence: Superintendence of the Financial System.

NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

CHAPTER II
IDENTIFICATION OF BACKLOGS

Procedure for identification of backlogs
Art. 4.- Each Pension Institution must send to the Superintendence, the detail of the backlogs and improper contributions received, through electronic files with extension CCI, named "File of Contributions without Identification". The Superintendence will send, to the sending Pension Institution, the electronic file with extension CRN named "Report of Resolution of Backlogs to be Paid", and to the Pension Institution to which the contributions correspond, the electronic file with extension CRF named "Resolution of Backlog to be Collected". For those contributions identified with a closed CIAP in the AFP, the Superintendence will send to the sending Pension Institution, the electronic file with extension CCN named "Report of Contributions with Closed CIAPs to be Paid", indicating to whom said contributions must be delivered, and to the AFP identified with the last linkage with the affiliate, it will send the electronic file with extension CCF named "Report of Contributions with Closed CIAPs to be Collected", to process their recovery and subsequent return to the affiliate. In case the Superintendence detects inconsistencies during the identification process, it will inform the sending Pension Institution, through the electronic file with extension CRI named "Impropriety in Resolution of Backlogs to be Paid". The sending of information for the realization of the backlog identification process will be done, in accordance with what is established in Annex No. 1 of these Standards.

Valid combinations to determine the correspondence of a contribution to an affiliate Art. 5.- A contribution will be considered to correspond to an affiliate, provided that the information contained in the fields of the records of the CCI file complies with one of the combinations shown in the following table:

NUP	ISSS	INPEP Number	DOC ID	NIT employer
NUP	X
ISSS		X
INPEP Number			X
DOC ID				X
NIT employer

A field from the first column of the table above, combined with another from the first row, belonging to the same person. Each combination is exclusive, therefore, more than one should not be used in each record of the CCI file. In cases where the backlog comes from a subsidy payroll; the AFPs may use, in addition to the combinations described in the first paragraph, the name and date of birth of the affiliate to whom the contribution corresponds.

CHAPTER III
COMPENSATION

Art. 6.- In the case that two Pension Institutions have agreed to carry out a bilateral compensation, both must carry out the following procedure:
a) Exchange information on the amounts they mutually owe; and b) Calculate the compensation independently, subsequently exchanging their respective results. In case they agree with the calculations, they must manifest such situation through the file designed for that effect and then proceed to the transfer of funds; otherwise, they must communicate with each other to determine the reason for the difference.

Insufficiencies of backlogs
Art. 7.- When a Pension Institution identifies an insufficiency, they must be covered with the foregone profitability up to the amount they manage to cover. The sending of information for the realization of the process of identification of backlog insufficiencies in the case of the Pension Institutes will be done in accordance with what is established in Annex No. 4 of these Standards. When the Pension Institution recovers the insufficiencies referred to in the previous paragraph, it will send to the AFP where the affiliate is located, the uncovered part of the insufficiency, and the rest will be credited to the profitability of the Pension Fund that recovered it, on the date of crediting said insufficiencies.

Commission rate to be used for the compensation of backlogs accumulated until June 30, 2001, between AFPs Art. 8.- The backlogs accumulated in the AFPs, from 1998 until June 30, 2001, will be compensated using an average rate, weighted by periods, in concept of commission and contributions, identified as follows:

	1998	1999	2000	2001
	Jun-Dec	Jan-Mar	Apr-Dec	Jan-Aug.	Sep.-Dec	Jan-Jun
CIAP	64.3931%	70.4731%	70.1506%	72.7107%	73.2959%	76.1523%
Weighted Average Commission	35.6069%	29.5269%	29.8494%	27.2893%	26.7041%	23.8477%
Total	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%

Commission rate to be used for the compensation of backlogs accumulated after June 30, 2001, between AFPs Art. 9.- The backlogs accumulated after June 30, 2001 will be compensated through the procedure established in these Standards, using the real commission rate of the AFP that received the payroll with affiliates belonging to another AFP.

Procedure to be followed for the exchange of information on backlogs Art. 10.- By the fifth business day of each month at the latest, the Pension Institution must send to the Superintendence, the agreed calendar of the backlog compensation process, which must end, by the last business day of the current month, carrying out the following procedure:
a) The Pension Institution will send to the others the electronic file SBP, which will contain the information with the Preliminary Gross Balances owed; this information serving as a projection of funds to transfer; b) The Pension Institutions that receive this SBP file will verify the information, comparing it with the files with extensions CRF and/or CCF sent by the Superintendence. The balances must consider profitability, taking into account what is established in these Standards. For the use of the reference quota value for the Use of Reference Quota Value for Outgoing Cash Flows of the NSP-63) approved by the Central Bank through its Committee of Standards; c) The Pension Institution will communicate with the others in case the information contained in the electronic file SBP presents inconsistencies in relation to what was identified in the files with extensions CRF and CRN and/or CCN and CCF sent by the Superintendence, in order to correct the information and exchange new files until they are definitively cleaned up, leaving evidence of said inconsistencies; d) The Pension Institution, according to the date established in the compensation calendar of the respective month, will send a file of conformity with the preliminary information (CIP) to the others that sent it information on Preliminary Gross Balances, indicating the non-conformity with the information recorded in the cleaned SBP file;

e) The Pension Institution, by the last business day of the month at the latest, will send the information on the Gross Balances to be Transferred in the SBT files to those with which it will carry out bilateral compensation; f) The Pension Institution will proceed to payment, exchanging that day, the net balance, by certified check or bank transfer of funds. The Pension Institutions involved will exchange the receipt described in Annex No. 3 of these Standards. The balances must consider profitability and for the use of the reference quota value, the provisions contained in the (NSP-63) previously cited; g) The Pension Institution will send to the Superintendence by the next business day, the records of compensated backlogs or improper contributions, using the h) The Pension Institutions will compensate the identified backlogs corresponding to contributions from supplementary payrolls for insufficiencies of transferred affiliates, on the days cited in the respective compensation calendar. It will not be necessary for this information to be sent to the Superintendence for its identification, unless the controls of the Pension Institutions do not allow its identification. Nevertheless, they must inform of their compensation to the Superintendence, in an electronic file CCS; i) In cases where insufficiencies have been identified, and the respective Pension Institution has covered them with profitability and has sent the contribution to another as part of the backlog compensation process, subsequent recoveries of those insufficiencies must be registered as part of the profitability obtained by the Fund, on the date of their crediting; and j) In the case of transfers of affiliates between AFPs, when backlogs of contributions whose accrual corresponds to the origin AFP are collected, it will credit the contribution to the Solidarity Guarantee Account and the commission as applicable, sending to the destination AFP the mandatory contributions with their respective profitability and the record referred to in Technical Standards for the Administration and Management of NSP-44). These contributions will be treated in the destination AFP as backlogs to be collected without right to collection of commission. The same procedure will be followed when only the contribution corresponds to it, transferring to the destination AFP the commission and the amount corresponding to the contribution of the Solidarity Guarantee Account with its corresponding profitability.

In the case that it is impossible to carry out the timely cleaning referred to in letter c) of this article, the transfer of these funds contained in the questioned records will be carried out in the next compensation period, in order to comply with the deadlines established in the compensation calendar of the current month, having to inform of this situation to the Superintendence, on the business day prior to the transfer of the SBT.

In the case that the payrolls had been paid outside the legal period established in the SP Law, the quota value of the next business day of payment of the month of accrual corresponding will be taken as the base for the calculation of the backlogs to be transferred; except for what is established in the corresponding regulation regarding payrolls for subsidy.

Procedure to be followed for the compensation of improper contributions Art. 11.- In case of identifying improper contributions, the Pension Institutions must proceed according to the following:
a) Once the improper contributions are identified, they will proceed to transfer the information related to them, using electronic files with extension SBT, which will not include record type 5, Transaction Summary; b) The Pension Institution will have five business days, after the above, to make the payment of these contributions, which will be done at nominal value by check payable to the respective Pension Fund or bank transfer of funds. The Pension Institution that receives the funds will issue the proof of conformity to Annex No. 3 of these Standards; c) The backlogs generated in the SP, by compensation of improper contributions, must also be submitted to the process of identification and compensation of backlogs, established in these Standards. The same treatment will be received by the backlogs of contributions collected in an AFP, which correspond to workers who incorporated into the SP, after the expiration of the deadlines established by Legislative Decree No. 927 for this purpose, and whose periods of accrual belong to said system. For the identification and compensation of this type of backlogs of the SP, the Contribution Type codes used for the transfer of improper contributions will be used. In the process, the IBC received in the SBT file or the IBC declared in the payroll will be informed, as applicable, and in addition to the contributions, the profitability generated by said contributions in the Pension Fund that collected them will be transferred. For the use of the reference quota value, the provisions contained in Technical Standards for the Use of Reference Quota Value for Cash Flows NSP-63) approved by the Central Bank through its Committee of Standards will be taken into account; d) The contributions of own affiliates that are collected in an AFP, whose periods of accrual correspond to the SP, but belong to periods prior to the date of affiliation, must not be submitted to the identification process established in these Standards, because the AFP knows that the contributions belong to one of its affiliates; and e) The AFP will credit the contributions referred to in the previous letters, as described in Chapter IV, of these Standards.

Suspension of the process of exchange of information on backlogs Art. 12.- If at any time during those indicated in Article 10 of these Standards, the information is not received within the established deadlines, the Pension Institution that did not receive the information must understand that the process has been interrupted, of which it will notify the Superintendence, on the business day following the suspension, having to send a copy to the Pension Institution that failed to meet the deadline. Without prejudice to the above, the Pension Institution that failed to meet the indicated deadlines must notify this fact to the Superintendence on the business day following, explaining the problems that caused the failure. It must send a copy to the Pension Institution to whom it did not deliver the information on time. This last notification must be signed by the legal representative of the infringing Pension Institution. The process must be restarted in accordance with what is established in these Standards.

Solutions for structure problems and information restrictions in fields Art. 13.- In case any of the Pension Institutions involved in the process of exchange of information on backlogs detects problems in the structure of the exchanged files or in the information restrictions defined for the fields, it must reject the file or the records that present problems, as applicable. The rejection must be notified to the sending Pension Institution, with a copy to the Superintendence, specifying the reasons for the rejection, requesting at the same time the resending of the corrected files. Files with inconsistencies between the number of records reported and the quantity of records contained in them must also be rejected. The rejection of the SBP must be corrected within the established deadlines, without its correction exceeding the delivery date of the CIP file.

Files to be exchanged for the compensation of backlogs Art. 14.- The exchange of information for the compensation of backlogs will be carried out in groups of files by backlog, improper contribution, or duplicate contribution, in accordance with what is established in Annex No. 2 of these Standards.

Procedure to return duplicate contributions
Art. 15.- In case of duplicate contribution, the Pension Institution must proceed according to the following:

NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

a) The requesting Pension Institution for the return will send the SBP file to the Pension Institution with which the duplicate contribution was made, detailing in the b) The Pension Institution that registers the duplicate contribution verifies if the contractual relationship with the affiliate is active and proceeds to reverse the arrears or the undue contribution, having a period of ten business days, counted from the date it receives the SBP file; c) If the affiliate has transferred to the SP, the AFP that registers the duplicate contribution, reverses the commission and requests the contribution to the AFP of the destination of the transfer, for which said institution will have a period of fifteen days to make the return, starting from the date the request was made; d) If the CIAP is inactive due to recording a balance return to the affiliate, to a foreigner or reincorporated to the IPSFA, the AFP that registers the duplicate contribution, sends the CIP file to the one requesting the return, including the following codes of discrepant information:
i. Affiliate with balance return, use code 7.
ii. Reincorporated to the IPSFA, use code 8.
iii. Foreigner with CIAP return, use code 9.
iv. Affiliates by balance return due to cancellation, use code 10
e) After the exchange of files is completed, the return at nominal value is proceeded with, the profitability generated between the date of compensation of the arrears or undue contribution and the date of return will be registered in an account of the Heritage that will be used to defray the insurance premium of the expired policies, which proves impossible to recover to make the complete return; f) The exchange of information will be carried out in groups of files, independent of the arrears and undue contributions, using the files described in Chapter II of these Standards; g) The compensation will be carried out in accordance with letters e), f) and g) of article 10 of these Standards, at nominal value and in the receipt described in Annex No. 3

In case a Pension Institution receives a duplicate contribution; it may act ex officio informing the other Pension Institution that made the transfer of the duplicate contribution and make the corresponding payment in accordance with what is established in these Standards.

Procedure for the identification and compensation of contributions of arrears originated from compensations Art. 16.-The procedure to be followed will be the same as the identification and compensation established for the arrears, with the exception that the spreadsheets to be used in the exchange

CHAPTER IV
ACCREDITATION

Art. 17.-For the accreditation of the arrears, the procedure established in the Technical Standards for the Management of Current Accounts and the Functioning of the Collection, Accreditation and Information Transmission Process to Affiliates (NSP-51), Technical Standards for Collection and Accreditation (NSP-52) approved by the Central Bank, through its Standards Committee, will be followed.

Contributions with closed CIAP
Art. 18.-Once the contributions with closed CIAP are received, the AFP must register them in the corresponding liability account. Within a maximum period of five business days, the AFP must notify the owner of the contribution and this will have a period of three hundred sixty-five calendar days to make the withdrawal request. If the owner does not appear within this period, the AFP will transfer the contributions to the profitability account of the Fund, preserving the owner's right to request the withdrawal of the same at nominal value from the date they were incorporated into the liability account.

Accreditation in the Pension Institutes
Art. 19.-The Pension Institutes, at the time of accreditation, must make the corresponding calculations according to the rates applicable to the declared period. In case there are insufficiencies or excesses, the AFP that received the payment of the spreadsheet must carry out the corresponding collection or return procedures.

Profitability accrued by the arrears in the Pension Institutions Art. 20.-For the calculation of the profitability accrued by the arrears between the Pension Institutions, the following will be taken into account:
a) Profitability of the arrears between institutions belonging to the SPP: For the calculation of the profitability, the following formula will be used:
r = Mi ( ∑ rj / 12 )
Where:
i = Correlatives of the contribution month of the funds; Mi = Amount to be transferred belonging to period i; j = Correlative of the month of profitability gain of the amount Mi; n = Month of transfer of funds, if it is carried out after the sixth business day of the month; otherwise, the previous month must be considered in the calculation; rj = Calculation of the Profitability For the calculation of the Profitability rj, the following must be considered:
In case the compensation is carried out after the sixth business day of the month, the last monthly TIBP reported by the Central Bank must be used for the calculation of the profitability of the current month. b) Profitability of the arrears between Institutions belonging to the SP: it will be established as the difference between the quota value of the date of payment of the contribution by the employer and the reference quota value of the date of compensation of the funds by the Pension Institutions involved. The quota values to be used will be those of the AFP that received the payment of the contribution in arrears. c) Profitability of the arrears between Institutions of different Systems: The profitability accrued by the contributions erroneously contributed to a Pension Institution, belonging to a pension system different from the one in question, will be calculated with the methodology indicated in letter a) of this article.

CHAPTER V
OTHER PROVISIONS AND VALIDITY

Sanctions
Art. 21.-The non-compliance with the provisions contained in these Standards will be sanctioned in accordance with what is established in the Law of Supervision and Regulation of the Financial System.

Repeal
Art. 22.- Technical Standards for the Treatment of Arrears in the Pension System (NSP-31), approved by the Standards Committee of the Central Reserve Bank of El Salvador, in Session No. CN-19/2019, of December 11, 2019.

Period Rate
Prior to February 2001
CAM 180 days, according to what was informed at that time by the Superintendency, either explicitly or tacitly.
February 2001
Weighted average rate of the placements of the Negotiable Liquidity Certificates (CENELI) for 180 days reported for that period by the Central Bank.
March 2001 and subsequent
Weighted monthly Basic Passive Interest Rate (TIBP) of the financial system for 180 days reported for that period by the Central Bank.

Transitory for the substitution of the Unique Pension Number for the Unique Identity Document Number Art. 23.-The Pension Institutions will have a period of 90 days to carry out the corresponding adjustments related to the substitution of the Unique Pension Number for the Document of Identity Number in the Systems, forms or others in which they apply said change.

Unforeseen Aspects
Art. 24.-The aspects not provided for in regulatory matters in these Standards will be resolved by the Standards Committee of the Central Bank.

Validity
Art. 25.-These Standards will enter into force from the thirtieth of December of two thousand twenty-two.

Annex No. 1
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022 IDENTIFICATION OF ARREARS

a) Nomenclature to describe the types of fields: The following nomenclature will be used to define the type, length and mandatory nature of each field.
FIELD TYPE LENGTH
FIXED VARIABLE
CODE CODE
CHARACTER
(ALPHANUMERIC)
CFnX CVnX
NUMERIC NFn,Dx NVn,Dx
DATE FX DOES NOT EXIST
LOGICAL LX

b) Length, format, values and mandatory nature of the field

CHARACTER NUMERIC DATE LOGICAL
N: Is the length that this field will take.
In case it is a field of fixed length, the length n is the one expected, and cannot be different from the same. In case it is a field of variable length, n represents the maximum length that the field will allow. The maximum number of positions to the right of the decimal point is given by d, and the number of positions to the left of the decimal point is obtained from the subtraction of n - d. The format must be the following:
aaaammdd where:
aaaa is the year mm is the month dd is the day The possible values for this type of field will be:
V, value of true and
F, in case of being false.
MANDATORY NATURE OF THE FIELD
X: May take the following values:
M - In case it is a mandatory field.
E - In case it exists, it will be considered mandatory.
D - The value of the field will depend on the value taken by another field of the same file. This relationship will be indicated in the comments table. c) Mailboxes for information exchange: The location of the files sent by the Pension Institutions, related to the contribution and collection system, will be the communications server that the Superintendency puts at disposal. d) Reference to the files: Reference will be made to the different files included in these Standards by means of the file extension assigned to them.

Annex No. 1
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022 Structures to be used in the exchange of information:

i. File: unidentified contributions
Extension: CCI
Structure:
DESCRIPTION VALID DATA TYPES
Type of Institution CF1M Pension Institution belongs to the SP Pension Institution belongs to the SPP Institution Code CF3M Code given by the Superintendency. Employer's Tax Identification Number (NIT) CV14M This field may contain the NIT number of length 9 or 14 digits, as appropriate. In both cases, it must be entered without dashes. Any other length will generate an impropriety. Employer's Trade Name or Name CV100M Unique Identity Document (DUI) CF9E Worker's Unique Pension Number (NUP) CF12E ISSS Number CF9E INPEP Number CV10E This field may contain the old registration number of length 7 or the new registration number of length 10. Any other length will generate an impropriety. Type of Identity Document CF3E DUI-Unique Identity Document, CIP-Personal Identity Card, CMI-Minority Card, PAS-Passport, CAR-Resident Card. Identity Document Number CV15D This field will have valid lengths according to the following table:
Length Document type value
9 DUI
11 CIP
10 CAR
15 PAS
10 CMI
Declared Contribution Base Income (IBC) in spreadsheet NV10,2M Payment Date FM Accrual Period NF6,0M With format aaaamm, where:

Annex No. 1
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022 DESCRIPTION VALID DATA TYPES aaaa = year mm = month

DESCRIPTION VALID DATA TYPES
Type of Spreadsheet CF2M DP = Declaration and Payment (Normal Spreadsheet) PI = Payment of Insufficiencies DN = Declaration and No Payment PD = Payment of Declaration and No Payment Spreadsheet SI = ISSS Subsidies RS = SPP Arrears PR = Payment of pensioners for Professional Risk RC = Arrears Originated from Compensations. Spreadsheet Number CV35M Remunerated Days of the Month NV2,0M It must contain the data according to the validated spreadsheet. Hours Journey NV2,0M It must contain the data according to the validated spreadsheet. Observation Code CF9D Mandatory for the following cases:

• Field Type Institution takes the value "A",
• Field Type of Institution is equal to "P" and that the length of the field Spreadsheet Number is equal to 35.
  Arrears Identifier CV10M This identifier must be a unique code within the database of a Pension Institution.
  It must be associated, permanently, to each record that participates in the identification process.
  The data contained must not be justified with leading zeros.
  Type of Contribution NF1,0M 0: Arrears
  1: First Labor Relationship: contributions sent to the SPP, of new affiliates to the pension system, prior to their incorporation into the SP.
  2: Opted: contributions sent to the SPP, after April 15, 1999, of people who did not fill out a request for permanence within the established period or were sent to the SP, before their incorporation into the SP; opted by age. 3: Obliged: contributions sent to the SPP, after October 15, 1998,

Annex No. 1
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022 DESCRIPTION VALID DATA TYPES corresponding to people under 36 years of age; obliged.

Files: Report on Resolution of Arrears to Pay / Report on Resolution of Arrears to Collect / Report on Contributions with Closed CIAP to Pay / Report on Contributions with Closed CIAP to Collect Names: CRN, CRF, CCN and CCF Description:
CRN: Corresponds to the report on the resolution of arrears to pay, indicating the Pension Institution to which said contributions must be delivered, as well as the code of the Pension Institution to which the commissions belong. CRF: Corresponds to the report on arrears to collect, indicating the Pension Institutions where they were received and with whom their recovery must be processed.

CCN: Corresponds to the report with contributions identified by the Superintendency, with CLOSED CIAP, indicating to the sending Pension Institution to which Pension Institution said contributions must be delivered. CCF: Corresponds to the report of contributions with CLOSED CIAP to collect; where the AFP identified with the last link with the affiliate, must manage its recovery to process its subsequent return to the affiliate; indicating for such effect, the Pension Institutions where they were received. Structure:
DESCRIPTION VALID DATA TYPES
Type of Institution CF1M SP
Institution Code CF3M Code given by the Superintendency.
Employer's Tax Identification Number (NIT) CV14M This field may contain the NIT number of length 9 or 14 digits, as appropriate. In both cases, it must be entered without dashes. Any other length will generate an impropriety. Employer's Trade Name or Name CV100M Unique Identity Document (DUI) CF9E

Annex No. 1
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022 DESCRIPTION VALID DATA TYPES Worker's Unique Pension Number (NUP) CF12E ISSS Number CF9E INPEP Number CV10E This field may contain the old registration number of length 7 or the new registration number of length 10. Any other length will generate an impropriety. Type of Identity Document CF3E DUI-Unique Identity Document, CIP-Personal Identity Card, CMI-Minority Card, PAS-Passport, CAR-Resident Card. Identity Document Number CV15D This field will have valid lengths according to the following table:
Length Document type value
9 DUI
11 CIP
10 CAR
15 PAS
10 CMI
Declared Contribution Base Income (IBC) in spreadsheet NV10,2M Payment Date FM Accrual Period NF6,0M With format aaaamm, where:
aaaa = year mm = month
Type of Spreadsheet CF2M DP = Declaration and Payment (Normal Spreadsheet) PI = Payment of Insufficiencies DN = Declaration and No Payment PD = Payment of Declaration and No Payment Spreadsheet SI = ISSS Subsidies RS = SPP Arrears PR = Payment of pensioners for Professional Risk RC = Arrears Originated from Compensations Spreadsheet Number CV35M Remunerated Days of the Month NV2,0M It must contain the data according to the validated spreadsheet. Hours Journey NV2,0M It must contain the data according to the validated spreadsheet. Observation Code CF9D Mandatory for the following cases:

• Field Type Institution takes the value "A",

Annex No. 1
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022 DESCRIPTION VALID DATA TYPES

• Field Type of Institution is equal to "P" and that the length of the field Spreadsheet Number is equal to 35.
  Arrears Identifier CV10M This identifier must be a unique code within the database of a Pension Institution.
  It must be associated, permanently, to each record that participates in the identification process.
  The data contained must not be justified with leading zeros.
  Pension Institution with arrears to pay CF3M
  Pension Institution to which contributions correspond CF3M Pension Institution to which the commission corresponds CF3D Mandatory, in case the arrears correspond to an AFP (Field Type Institution takes the value "A"). Combination by which the identification of the contribution was made CF1M 1= NUP with personal identity document 2= ISS with personal identity document 3= ISS with employer NIT 4= INP with personal identity document 5= INP with employer NIT B= NUP with ISS C= NUP with ISPINP E= NUP with NIT F= ISS with INP Worker's Unique Pension Number (NUP) provided by the Superintendency CF12M According to the identification process carried out by the Superintendency. Type of Contribution NF1,0M 0: Arrears 1: First Labor Relationship: contributions sent to the SPP, of new affiliates to the pension system, prior to their incorporation into the SP. 2: Opted: contributions sent to the SPP, after April 15, 1999, of people who did not fill out a request for permanence within the established period or were sent to the SP, before their incorporation into the SAP; opted by age. 3: Obliged: contributions sent to the SPP, after October 15, 1998, corresponding to people under 36 years of age; obliged.

Annex No. 1
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

ii. File: Improprieties in Resolution of Arrears to Pay
Name: CRI

Description: Contains the records rejected due to the improprieties found during the identification process, in the content of the CCI file.
Structure:
DESCRIPTION VALID DATA TYPES
Type of Institution CF1M Pension Institution belongs to the SP Pension Institution belongs to the SPP Institution Code CF3M Code given by the Superintendency. Employer's Tax Identification Number (NIT) CV14M This field may contain the NIT number of length 9 or 14 digits, as appropriate. In both cases, it must be entered without dashes. Any other length will generate an impropriety. Employer's Trade Name or Name CV100M Unique Identity Document (DUI) CF9E Worker's Unique Pension Number (NUP) CF12E ISSS Number CF9E INPEP Number CV10E This field may contain the old registration number of length 7 or the new registration number of length 10. Any other length will generate an impropriety. Type of Identity Document CF3E DUI-Unique Identity Document, CIP-Personal Identity Card, CMI-Minority Card, PAS-Passport, CAR-Resident Card. Identity Document Number CV15D This field will have valid lengths according to the following table:
Length Document type value
9 DUI
11 CIP
10 CAR
15 PAS
10 CMI
Declared Contribution Base Income (IBC) in spreadsheet NV10,2M

Annex No. 1
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022 Payment Date FM Accrual Period NF6,0M With format aaaamm, where:
aaaa = year mm = month
Type of Spreadsheet CF2M DP = Declaration and Payment (Normal Spreadsheet) PI = Payment of Insufficiencies DN = Declaration and No Payment PD = Payment of Declaration and No Payment Spreadsheet SI = ISSS Subsidies RS = SPP Arrears PR = Payment of pensioners for Professional Risk RC = Arrears Originated from Compensations. Spreadsheet Number CV35M Remunerated Days of the Month NV2,0M It must contain the data according to the validated spreadsheet. Hours Journey NV2,0M It must contain the data according to the validated spreadsheet. Observation Code CF9D Mandatory for the following cases:

• Field Type Institution takes the value "A",
• Field Type of Institution is equal to "P" and that the length of the field Spreadsheet Number is equal to 35.
  Arrears Identifier CV10M This identifier must be a unique code within the database of a Pension Institution.
  It must be associated, permanently, to each record that participates in the identification process.
  The data contained must not be justified with leading zeros.

Annex No. 1
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022 Type of Contribution NF1,0M 0: Arrears 1: First Labor Relationship: contributions sent to the SPP, of new affiliates to the pension system, prior to their incorporation into the SP. 2: Opted: contributions sent to the SPP, after April 15, 1999, of people who did not fill out a request for permanence within the established period or were sent to the SP, before their incorporation into the SP; opted by age. 3: Obliged: contributions sent to the SPP, after October 15, 1998, corresponding to people under 36 years of age; obliged. Cause of Impropriety CF3M Description of Impropriety CV100M

Annex No. 2
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF ARREARS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

ARCHIVOS A INTERCAMBIAR PARA LA COMPENSACIÓN DE REZAGOS

The files to be exchanged will be the following:

a) Preliminary gross balances file to transfer Extension: SBP File Issuer: Pension Institution reporting the balances.
File Recipient: All Pension Institutions to which the sending Pension Institution owes balances.
Description: Through this file, the sending Pension Institution reports the gross balances owed to other Pension Institutions in the concept of backlogs, as well as improper contributions. The information contained in this file is preliminary and only serves to provide a projection of the gross balances owed to each destination Pension Institution.

File Header

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	1. File Header.
Sending Pension Institution Type	CF1M	Pension Institution belongs to SP; Pension Institution belongs to SPP
Sending Pension Institution	CF3M	Code of the Pension Institution sending the information.
Destination Pension Institution Type	CF1M	Pension Institution belongs to SP; Pension Institution belongs to SPP
Destination Pension Institution	CF3M	Code of the Pension Institution to whom the balances are owed.
File Sending Date	FM	Date of file transmission.
Quota Value at time of sending	NV12,8D	In the case that the Sending Pension Institution Type field takes the value P, this field will take the null value.
File Type	CF3M	The file type, indicated by the three-letter extension.
Number of records in this file	NV5,0M	Including all record types contained in the file.

Transaction Detail

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	2. Detail of backlog or improper contributions.
Unique Identity Document (DUI)	CF9E
Worker's Unique Pension Number (NUP)	CF12E
ISSS Number	CF9E
INPEP Number	CV10E	This field may contain the old 7-digit enrollment number or the new 10-digit enrollment number. Any other length will generate invalidity.
Identity Document Type	CF3E	DUI - Unique Identity Document;; CIP - Personal Identity Card;; CMI - Minor's Card;; PAS - Passport;; CAR - Resident Card.
Identity Document Number	CV15D
Transfer Type	CF1D	Identifies the type of transfer. The codes to be used will be the following:; 1. Contribution Transfer; 2. Commission Transfer; 3. Contribution and Commission Transfer; 4: Contribution Transfer to Solidarity Guarantee Account.; When the Sending Pension Institution Type field takes the value P, this field will take the value 3.
Number of quotas to transfer	NV13, 8D	The number of quotas at the time of transfer. In the case that the Sending Pension Institution Type field takes the value P, this field will take the null value.
Transfer Amount	NV10,2M	Sum of mandatory and voluntary contributions fields of both the worker and the employer, as well as the commission for the Pension Institution, covered shortfalls, and returns.
Solidarity Guarantee Account Amount	NV10,2M	This field corresponds to the amount of the Solidarity Guarantee Account and its respective return.
Payroll Presentation Date	FM
Accrual Year and Month	NF6M	Format aaaamm, where:; aaaa = year

FIELD DESCRIPTION	TYPE	COMMENTARY
mm = month
Employer NIT	CV14M	This field may contain the NIT number of 9 or 14 digits in length, as applicable. In both cases, it must be entered without hyphens. Any other length will generate invalidity.
IBC	NV10,2M
Mandatory Contribution Affiliate	NV10,2D	The content of these fields will be considered mandatory if the transfer type field takes the value 1 or 3.
Mandatory Contribution Employer	NV10,2D
Voluntary Contribution Affiliate	NV10,2D	When the Sending Pension Institution Type field takes the value P, these fields will take the null value.
Voluntary Contribution Employer	NV10,2D
AFP Commission Rate	NV3,2D	When the Sending Pension Institution Type field takes the value P, this field will take the null value. In the case that the Sending Pension Institution Type field takes the value 'A' and transfer type takes the value 2 or 3, this field must take the value corresponding to the commission rate charged by the Pension Institution that received the payroll, in the accrual period to which the backlog corresponds.
AFP Commission	NV10,2D	In the case that the transfer type field takes the value 2 or 3 and that the Sending Pension Institution Type field takes the value A, this field will be considered mandatory.
Covered Payment Shortfall	NV10,2M	This field must show the amount of covered shortfall. In the case that the payroll presented a shortfall, and a proportion of it was assigned to the backlog.
Uncovered Payment Shortfall	NV10,2M	This field must show the amount of uncovered shortfall. In the case that the payroll presented a shortfall, and a proportion of it was assigned to the backlog.

FIELD DESCRIPTION	TYPE	COMMENTARY
Return accrued on mandatory contributions in the Fund of the Pension Institution with backlog to pay	NV10,2D	If the Sending Pension Institution Type is SP, it must contain the return calculated for the mandatory contribution, according to what is contemplated in these Standards. If the Sending Pension Institution Type is SPP, this field must contain the return calculated for the received contribution, according to what is contemplated in these Standards. If the Sending Pension Institution Type is A, this field must contain the return calculated according to what is contemplated in these Standards on the amount of received contributions plus commission.
Return accrued on voluntary contributions in the Fund of the Pension Institution with backlog to pay	NV10,2D	If the Sending Pension Institution Type is SP, it must contain the return calculated for the voluntary contribution, according to what is contemplated in these Standards. If the Sending Pension Institution Type is SPP, this field will take the value of zero.
Backlog Identifier	CV10M	Unique number assigned by the Pension Institution that generates the CCI file, which will be mandatory and cannot be modified. It must not be justified with zeros to the left.
Contribution Type	NF1,0M	0: Backlog; 1: First Labor Relationship: contributions sent to SPP, of new affiliates to the pension system, prior to their incorporation into the SP.; 2: Opted: contributions sent to SPP, after April 15, 1999, of people who did not fill out a request for permanence within the established timeframe or were sent to the SP, before their incorporation into the SP; opted by age.; 3: Obliged: contributions sent to SPP, after October 15, 1998, corresponding to people under 36 years of age; obliged.; 4: Duplicate Contribution: contribution paid in duplicate between Pension Institutions, under the concept of backlog or improper contribution.
Payroll Number	CV35M

Complementary information on payrolls shown in the backlog area

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	3. Complementary information on backlog payroll.
Payroll Type	CF1M	1. Documentary; 2. Magnetic; 3. Electronic
Payroll Number	CV35M
Employer NIT	CV14M	This field may contain the NIT number of 9 or 14 digits in length, as applicable. In both cases, it must be entered without hyphens. Any other length will generate invalidity.
Total amount paid in payroll	NV11,2M
Payment Date	FM
Amount credited in Receiving Pension Institution	NV11,2M	Amount of contributions of affiliates belonging to the Receiving Pension Institution.
Total amount of identified backlogs belonging to Pension Institutions different from the Receiving Institution	NV11,2M	Including the backlogs registered in this file.
Total amount pending identification in the Receiving Pension Institution	NV11,2M

Transaction Summary

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	4. Transaction summary.
Total Funds to Transfer	NV12,2M	The value of this field represents the total of backlogs or improper contributions to transfer, as applicable.

b) Non-conformity file with preliminary information The CIP file will be sent to manifest the Pension Institution's non-conformity with respect to the information received from its counterparts in the SBP files. Extension: CIP Sender: Both Pension Institutions involved in the compensation process. Description: This file must be sent by the Pension Institutions involved in the compensation to indicate non-conformity with the process.

File Header

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	1. File Header.
Sending Pension Institution Type	CF1M	Pension Institution belongs to SP; Pension Institution belongs to SPP
Sending Pension Institution	CF3M	Code of the Pension Institution sending the information.
Destination Pension Institution Type	CF1M	SP; Pension Institution belongs to SPP
Destination Pension Institution	CF3M	Code of the Pension Institution to whom the balances are owed.
File Sending Date	FM	Date of file transmission.
File Type	CF3M	The file type, indicated by the three-letter extension.
Number of records in this file	NV5,0M	Including all record types contained in the file.
Number of records included in the SBP file	NV5,0M	Total detail records (type 3) included in the SBP file.

FIELD DESCRIPTION	TYPE	COMMENTARY
Quota Value reported in the SBP file	NV12,8D	When the Sending Pension Institution Type field takes the value P, this field will take the null value.
Conformity Indicator	NV5,0M	In the case that this field takes the value zero, it must be understood that the entity that generated this file is in agreement with the information received; otherwise, it must indicate the number of records with which it is not in agreement, whose details must be in the following section of the file.

Transaction Detail.

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	2. Detail.
Unique Identity Document (DUI)	CF9E
NUP	CF12E
Discrepant Information	CF2M	In this field, the type of information that has discrepated from what the Pension Institution that received the file expected must be reported. The codes will be the following:; 1. NUP does not belong to the person reported in the SBP file; 2. The amount to transfer does not match the expected amount; 3. NUP is not the same as that received in the CRF file; 4. Identity document is not the same as that received in the CRF file; 5. No record had been reported for this person in the CRF file; 6. Affiliate with balance return, return does not proceed.; 7. Reincorporated to IPSFA, return does not proceed.; 8. Foreign affiliate with CIAP return, return does not proceed.
Expected Amount Type	CF1D	In the case that the discrepant information field takes the value 2, this field must contain one of the following values, which will indicate the type of amount expected to receive:; 1. Contribution Transfer; 2. Commission Transfer; 3. Contribution and Commission Transfer.
Expected Amount	NV10,2D	In the case that the discrepant information field takes the value 2, this field must contain the expected amount.
Accrual Period	NF6M	Format aaaamm, where:; aaaa = year; mm = month
Employer NIT	CV14M	This field may contain the NIT number of 9 or 14 digits in length, as applicable. In both cases, it must be entered without hyphens. Any other length will generate invalidity.
Contribution Type	NF1,0M	0: Backlog; 1: First labor relationship: contributions sent to SPP, of new affiliates to the pension system, prior to their incorporation into the SP.; 2: Opted: contributions sent to SPP, after April 15, 1999, of people who did not fill out a request for permanence within the established timeframe or were sent to the SP, before their incorporation into the SP; opted by age.; 3: Obliged: contributions sent to SPP, after October 15, 1998, corresponding to people under 36 years of age; obliged.; 4: Duplicate Contribution: contribution paid in duplicate between Pension Institutions, under the concept of backlog or improper contribution.
Payroll Number	CV35M

c) Gross balances file to transfer
Extension: SBT
File Issuer: Pension Institution reporting the balances.
File Recipient: Compensating Pension Institution.
Description: Through this file, the Pension Institution reports the gross balances owed to other Pension Institutions in the concept of backlogs, as well as improper contributions. The information contained in this file is definitive and serves to compensate the balances owed to each destination Pension Institution.

File Header

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	1. File Header.
Sending Pension Institution Type	CF1M	Pension Institution belongs to SP; Pension Institution belongs to SPP
Sending Pension Institution	CF3M	Code of the Pension Institution sending the information.
Destination Pension Institution Type	CF1M	Pension Institution belongs to SP; Pension Institution belongs to SPP
Destination Pension Institution	CF3M	Code of the Pension Institution to whom the balances are owed.
File Sending Date	FM	Date of file transmission.
Quota Value at time of sending	NV12,8D	In the case that the Sending Pension Institution Type takes the value P, this field will take the null value.
File Type	CF3M	The file type, indicated by the three-letter extension.
Number of records in this file	NV5,0M	Including all record types contained in the file.

Transaction Detail

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	2. Detail of backlog or improper contributions.
Unique Identity Document (DUI)	CF9E
NUP	CF12M
ISSS Number	CF9E
INPEP Number	CV10E	This field may contain the old 7-digit enrollment number or the new 10-digit enrollment number. Any other length will generate invalidity.
Identity Document Type	CF3E	DUI - Unique Identity Document;; CIP - Personal Identity Card;; CMI - Minor's Card;; PAS - Passport;; CAR - Resident Card.
Document Number	CV15D
Transfer Type	CF1D	Identifies the type of transfer. The codes to be used will be the following:; 1. Contribution Transfer; 2. Commission Transfer; 3. Contribution and Commission Transfer; 4: Contribution Transfer to Solidarity Guarantee Account.

FIELD DESCRIPTION	TYPE	COMMENTARY
When the Sending Pension Institution Type field takes the value P, this field will take the value 3.
Number of quotas at transfer	NV13, 8D	The number of quotas at the time of transfer. In the case that the Sending Pension Institution Type field takes the value P, this field will take the null value.
Transfer Amount	NV10,2M	Sum of mandatory and voluntary contributions fields of both the worker and the employer, as well as the commission for the Pension Institution, covered shortfalls, and returns.
Solidarity Guarantee Account Amount	NV10,2M	This field corresponds to the amount of the Solidarity Guarantee Account and its respective return.
Payroll Presentation Date	FM
Accrual Year and Month	NF6M	Format aaaamm, where:; aaaa = year; mm = month
Employer NIT	CV14M	This field may contain the NIT number of 9 or 14 digits in length, as applicable. In both cases, it must be entered without hyphens. Any other length will generate invalidity.
IBC	NV10,2M
Mandatory Contribution Affiliate	NV10,2D	The content of these fields will be considered mandatory if the transfer type field takes the value 1 or 3.
Mandatory Contribution Employer	NV10,2D
Voluntary Contribution Affiliate	NV10,2D	When the Sending Pension Institution Type field takes the value P, these fields will take the null value.
Voluntary Contribution Employer	NV10,2D
AFP Commission Rate	NV3,2D	When the Sending Pension Institution Type field takes the value P, this field will take the null value. In the case that the Sending Pension Institution Type field takes the value 'A' and transfer type takes the value 2 or 3, this field must take the value corresponding to the commission rate charged by the Pension Institution that received the payroll, in the accrual period to which the backlog corresponds.
AFP Commission	NV10,2D	In the case that the transfer type field takes the value 2 or 3 and that the Sending Pension Institution Type field takes the value A, this field will be considered mandatory.
Covered Payment Shortfall	NV10,2M	This field must show the amount of covered shortfall. In the case that the payroll presented a shortfall, and a proportion of it was assigned to the backlog.
Uncovered Payment Shortfall	NV10,2M	This field must show the amount of uncovered shortfall. In the case that the payroll presented a shortfall, and a proportion of it was assigned to the backlog.

FIELD DESCRIPTION	TYPE	COMMENTARY
Return accrued on mandatory contributions in the Fund of the Pension Institution with backlog to pay	NV10,2D	If the Sending Pension Institution Type is SP, it must contain the return calculated for the mandatory contribution, according to what is contemplated in these Standards. If the Sending Pension Institution Type is SPP, this field must contain the return calculated for the received contribution, according to what is contemplated in these Standards. If the Sending Pension Institution Type is A, this field must contain the return calculated according to what is contemplated in these Standards on the amount of received contributions plus commission.
Return accrued on voluntary contributions in the Fund of the Pension Institution with backlog to pay	NV10,2D	If the Sending Pension Institution Type is SP, it must contain the return calculated for the voluntary contribution, according to what is contemplated in these Standards. If the Sending Pension Institution Type is SPP, this field will take the value of zero.

FIELD DESCRIPTION	TYPE	COMMENTARY
Backlog Identifier	CV10M	Unique number assigned by the Pension Institution that generates the CCI file, which will be mandatory and cannot be modified. It must not be justified with zeros to the left.
Contribution Type	NF1,0M	0: Backlog; 1: First Labor Relationship: contributions sent to SPP, of new affiliates to the pension system, prior to their incorporation into the SP.; 2: Opted: contributions sent to SPP, after April 15, 1999, of people who did not fill out a request for permanence within the established timeframe or were sent to the SP, before their incorporation into the SP; opted by age.; 3: Obliged: contributions sent to SPP, after October 15, 1998, corresponding to people under 36 years of age; obliged.; 4: Duplicate Contribution: contribution paid in duplicate between Pension Institutions, under the concept of backlog or improper contribution.
Payroll Number	CV35M

Complementary information on payrolls shown in the backlog area

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	3. Complementary information on backlog payroll.
Payroll Type	CF1M	1. Documentary; 2. Magnetic; 3. Electronic
Payroll Number	CV35M
Employer NIT	CV14M	This field may contain the NIT number of 9 or 14 digits in length, as applicable. In both cases, it must be entered without hyphens. Any other length will generate invalidity.
Total amount paid in payroll	NV11,2M
Payment Date	FM

FIELD DESCRIPTION	TYPE	COMMENTARY
Amount credited in Receiving Pension Institution	NV11,2M	Amount of contributions of affiliates belonging to the Receiving Pension Institution.
Total amount of identified backlogs belonging to Pension Institutions different from the Receiving Institution	NV11,2M	Including the backlogs registered in this file.
Total amount pending identification in the Receiving Pension Institution	NV11,2M

Transaction Summary

FIELD DESCRIPTION	TYPE	COMMENTARY
Record Type	CF1M	4. Transaction summary.
Total Funds to Transfer	NV12,2M	The value of this field represents the total of backlogs or improper contributions to transfer, as applicable.

d) Compensated Contributions File - Superintendence Extension: CCS File Issuer: Pension Institution that receives the backlog or improper contribution records. File Recipient: Superintendence. Description: Through this file, the Pension Institutions participating in the compensation process inform the Superintendence of what was received. The information contained in this file is definitive and reflects the detail of the compensation received by a Pension Institution.

FIELD DESCRIPTION	TYPE	COMMENTARY
Sending Pension Institution Type	CF1M	Pension Institution belongs to SP; Pension Institution belongs to SPP
Sending Pension Institution	CF3M	Code of the Pension Institution sending the information.
Pension Institution that Paid Type	CF1M	Pension Institution belongs to SP; Pension Institution belongs to SPP
Pension Institution that Paid	CF3M	Code of the Pension Institution from whom the backlogs or improper contributions were received.
Employer NIT	CV14M	This field may contain the NIT number of 9 or 14 digits in length, as applicable.

Annex No. 2
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

FIELD DESCRIPTION TYPE COMMENT
In both cases, it must be entered without hyphens.
Any other length will generate invalidity.
Unique Identity Document
(DUI)
CF9E
NUP CF12M
ISSS Number CF9E
INPEP Number CV10E This field may contain the old 7-digit registration number or the new 10-digit registration number. Any other length will generate invalidity. Type of Identity Document CF3E DUI Unique Identity Document; CIP Personal Identity Card; CMI Minor's Card; PAS Passport; CAR - Resident Card. Document Number CV15D This field will have valid lengths according to the following table:
Length Document Type Value
9 DUI
11 CIP
10 CAR
15 PAS
10 CMI
IBC NV10,2
M
Payment Date FM
Year and Month of Accrual NF6M In format yyyymm, where:
yyyy = year mm = month
Payroll Type CF2M DP = Declaration and Payment (Normal Payroll).
PI = Payment of Shortfalls.
DN = Declaration and No Payment.
PD = Payment of Declaration and No Payment Payroll.
SI = ISSS Subsidies.
RS = SPP Backlogs.
PR = Payment of pensioners due to Professional Risk.
RC = Backlogs Originated from Compensations.
Payroll Number CV35M
Number of Quotas to Transfer NV13,
8D
The number of quotas at the time of transfer, in the case that the Institution Type field

Annex No. 2
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

FIELD DESCRIPTION TYPE COMMENT
Previsional Remitter takes the value P, this field takes the null value.
Transfer Amount NV10,2
M
Sum of the fields of mandatory and voluntary contributions of both the worker and the employer, as well as the commission for the Previsional Institution, shortfalls covered and returns. Backlog Identifier CV10M Unique number assigned by the Institution Previsional that generates the CCI file, which will be mandatory and cannot be modified. It must not be justified with leading zeros. Contribution Type NF1,0M 0: Backlog 1: First employment relationship: contributions sent to the SPP, of new affiliates to the system of pensions, prior to their incorporation into the SP. 2: Opted: contributions sent to the SPP, after April 15, 1999, of people who did not fill out a request for permanence within the established timeframe or were sent to the SP, before their incorporation into the SP; opted by age. 3: Obliged: contributions sent to the SPP, after October 15, 1998, corresponding to people under 36 years of age; obliged. 4: Duplicate Contribution: contribution paid in duplicate between the Previsional Institutions, under the concept of backlog or improper contribution.

After the backlog compensation process or improper contributions is finished, the Previsional Institutions, prior to accreditation, must group the corresponding records by:
accrual period, transfer type, compensation date, and Taxpayer ID of the Previsional Institution origin of the backlog or improper contribution, and process them through the accreditor, keeping in their database the employer's Taxpayer ID and the original payroll number.

Annex No. 3
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

RECEIPT FOR BACKLOGS
FOR US$
Received from {name of the Institution}, the amount of {in letters}, paid according to the following detail:
Instrument (security title, certified check or transfer) Amount in US Dollars (in case of securities, title value according to the methodology determined by the Superintendence) Type Bank Check No. (In case of securities, sheets from to) Only for securities No. of sheets Face Value Book Value Last date of calculation of book Value

Total
The detail of this receipt is found in the following files ______________ (Indicate the names of the SBT extension files that contain the detail of the corresponding compensation) LOGO PREVISIONAL INSTITUTION

Annex No. 4
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

NOTIFICATION OF ERRORS IN PREVISIONAL CONTRIBUTIONS FROM BACKLOGS GENERAL MANAGER ACCOUNTANT NUP DOCUMENT OF IDENTIFICATION NAME (Only for ISSS and ISP) IBC HRS. DAY. DAYS CONTR. CODES CONTR. OBLIG. WORK. CONTR. OBLIG. EMP. CONTR. VOL. WORK. CONTR. VOL. EMP. COM. RDP INT. MORAT. SHORTFALL. EXCESS TYPE NUM. Calc. Calc. Calc. SUBTOTALS TOTAL TO PAY TAXPAYER ID:
Payroll of previsionary contributions:
DYP, DNP, CMP
Employer Name:
Payroll Number: Type: ❑ Documentary ❑ Magnetic ❑ Electronic Reported Accrual Period:
Backlog Reported by:
Date Identification:
FRONT OF THE FORMAT

Annex No. 4
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

Collection Actions
Art. 23.- The Administrator will be obligated to initiate administrative collection efforts, in order to require employers to pay overdue contributions, in the following situations:
a) When an employer has declared and failed to pay in full or in part the payroll of previsionary contributions; or, b) When the Administrator has registered previsionary contributions pending payment, resulting from the procedures established in articles 21 and 22 of the Integral Law of the Pension System. For the above situations, the Administrator must initiate administrative collection efforts within a maximum period of thirty days, counted from the end of the payroll accreditation period or from the date of closing of the accounting month, respectively. The administrative collection process will be temporarily suspended when, having carried out the necessary efforts by the Administrator, it has not been possible to locate the employer who has not complied with the obligations to pay previsionary contributions. The Administrator may request information from the Ministry of Finance on the updated address of the employer and Taxpayer Identification Number, who will be in the obligation to provide said information for this purpose. The collection effort will resume upon learning of the employer's location. It will be understood that administrative collection efforts have been exhausted in any of the following situations:
a) When the employer, within a period not exceeding ninety days after the collection efforts began, has not made any payment towards the debt of the contributions that are pending payment; b) When the employer, having committed to make payment of the owed contributions by any legal means permitted, has failed to do so continuously for two months; or c) When, having been required to fulfill the payment of contributions paid in amounts less than what is due, the employer does not respond or refuses to fulfill their obligation within a maximum period of ninety days after the first collection effort began. Once administrative collection efforts have been exhausted without recovering the owed sum, the Administrator, legitimized by minister of law, will initiate the judicial collection procedure. In no case will it be necessary for the Administrators to exhaust the maximum period contemplated above, being able to initiate the judicial collection procedure at the moment they deem most convenient, unless during the same the employers commit to making payment of the overdue contributions, leaving the ninety-day period interrupted while it lasts and is fulfilled.

Annex No. 4
NSP-65
TECHNICAL STANDARDS FOR THE TREATMENT OF BACKLOGS IN THE PENSION SYSTEM Approval: 12/30/2022 Validity: 12/30/2022

For the initiation of the judicial action, it will not be necessary to prove that administrative collection efforts have been carried out. To such processes only various claims of the same nature may be accumulated, against the same employer. Failure to fulfill the obligation to pay Art. 145.- It constitutes an infraction for the employer the failure to fulfill the obligation to pay contributions, in the following cases:

1. The absolute omission of payment of the contribution, within the legal deadline indicated, will be sanctioned with a fine of twenty percent of the
   contribution not paid plus a late fee of two percent for each month or fraction, without prejudice to the fact that they must pay the same and the returns left unperceived in the respective accounts of the affected affiliates, as well as the contribution referred to in the second paragraph of article 16 of the Integral Law of the Pension System, in the part corresponding to the employer; and
2. Paying a sum less than the contribution that corresponds within the legal deadline established, will be sanctioned with a fine of ten percent
   of said contributions left unpaid plus a late fee of five percent of said contributions for each month or fraction, without prejudice to the fact that they must pay the same and the returns left unperceived in the respective account of the affected affiliates. Dispositions and information for employers contributing to affiliates in the SPP:
   We remind the employer, Article 37, literal c) of the for the Collection and Accreditation of Contributions to the System of (NSP-52): The employer who, having been notified about the error committed, does not remedy the situation within the period of fifteen days counted from the day following the notification mentioned above, will be sanctioned according to what is established in article 145, number two, of the Integral Law of the Pension System; constituting the difference for insufficiency of payment as a delay for the employer, the which, when cancelled, must be accredited to the affiliate to update their work history. Dispositions and information for employers contributing to affiliates in the SP:
   We remind you that, according to the last paragraph of article 76 of the

Functioning of the Collection, Accreditation and Remission Process of Information to Affiliates in the Pension System (NSP-51), the employer has a period of ten days, counted from the receipt of this notification, to remedy the insufficiency. Otherwise, the AFP must proceed from Previsional Institution, Omissions and Inconsistencies of Contributions in the System of (NSP-55) issued by the Central Bank through its Committee of Norms.