Objective: this research sought to identify the perception of merchants in the private sector, regarding the implementation of the Support Document for Electronic Payroll in different companies in the city of Florencia, Caquetá; In this sense, the general objective was to know the aforementioned perception, for which three specific objectives were developed that consisted of: a characterization of the implementation process, the identification of the perception and the formulation of recommendations. Method: as a working method, this was developed from a mixed approach methodology, that is, with qualitative and quantitative variables, for which information was requested from the merchants to the DIAN - Florence Section and to the Chamber of Commerce of the same. municipality, which served as input for conducting taxpayer surveys; Likewise, a survey was applied to public accounting professionals on the implementation of electronic payroll; finally closing with an interview with a tax expert teacher. Results: the result was obtained, firstly, that the perception of the majority of taxpayers surveyed indicated that electronic payroll was not implemented, generally pointing out in this sense that if they did, it was as a result of fulfilling a requirement demanded by the Dian; on the other hand, and through a different survey to the one carried out to the merchants, the perception of the public accounting professionals surveyed was known, who in 90 % expressed knowing about the implementation of the electronic payroll, as well as having transmitted the information to his clients. Discussions: on the other hand, regarding the discussions, it can be affirmed that there is a generalized negative tendency among merchants to adopt the implementation of electronic payroll, in relation to this, both the accountants surveyed as well as the expert teacher, converged in affirm that its implementation is beneficial for companies.