The National Government issued Decree 639 of 2020 which created the Formal Employment Support Program (PAEF) to protect employment through a payroll subsidy. The research has been carried out to analyze the scope of the benefits generated by the state for economic support and employment protection, as the companies were presented with an opportunity to solve themselves, since by applying to these benefits many companies recovered their economic stability. The process was initiated through the study of the norms, decrees and resolutions issued by the Colombian Government during the pandemic giving a representative approach for the execution of the research, interviews were conducted with the financial sector which mentioned the process carried out with the companies and collaborators, surveys to the companies benefited by the payroll subsidy, in order to identify which economic sectors have been more benefited and at the same time verify the process for the applications; the responsibility of the public accountant and its sanctioning regime. The Formal Employment Support Program (PAEF) is an opportunity for both businessmen and workers, thanks to which layoffs were avoided in different parts of the country and many companies were not liquidated due to the sanitary emergency.