From January, employers in Ecuador, including both companies and individuals, are required to submit the “Anexo de Retenciones en la Fuente bajo Relación de Dependencia” (RDEP) to the Servicio de Rentas Internas (SRI). This document details the tax withholdings applied to employee income during the 2025 fiscal year.
According to resolution Nro. NAC-DGERCGC24-00000037, there are specific deadlines for submitting the RDEP for the 2025 period. Employers must comply with these dates as established by SRI regulations.
Additionally, Article 50 of the Ley de Régimen Tributario Interno (LRTI) mandates that employers provide their employees with a withholding certificate for income earned under an employment relationship (Formulario 107) each January. This certificate corresponds to income received in the previous year.
Employers are reminded of their obligation to meet these requirements at the start of each fiscal year.
