Colombia Payroll

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Year. Calendar 2026. Most figures hang on the monthly minimum wage (salario mínimo legal mensual vigente, SMMLV) of COP 1,750,905 (Decreto 1469 of 29 December 2025) and on the 2026 UVT of COP 52,374 (DIAN Resolución 000238 of 15 December 2025).

Which law. Ley 100 de 1993 (health and pensions), the Código Sustantivo del Trabajo (CST, wages and prestaciones), Ley 50 de 1990 art. 99 (cesantías funds), Ley 21 de 1982 and Ley 89 de 1988 (parafiscales), Decreto-Ley 1295 de 1994 and Decreto 1072 de 2015 (ARL), and the Estatuto Tributario (ET) for withholding and the exoneration, as consolidated on the Senate's official site and the official normogramas named on each row. The pension reform, Ley 2381 de 2024, is not in force in 2026: the Senate text notes that its articles found constitutional take effect on 1 April 2027 (Sentencia C-264-26). This skill applies Ley 100 de 1993.

Related Colombia skills, linked rather than repeated:

• colombia-income-tax: the employee's annual return, the art. 241 table, and the annual reliefs that the withholding below anticipates.
• co-social-contributions: contributions of the self-employed (independientes), including their IBC.
• co-corporate-income-tax: the employer's own income tax, where wages are deducted.
• formalizing-small-informal-businesses-in-colombia: RUT and setting up a business.

Who this applies to

• Employers in the private sector that hire under a contrato de trabajo (CST): companies, branches of foreign companies and individuals who employ staff.
• Employees for the deductions from their pay (health, pension, solidarity fund, withholding).
• Contractors paid for personal services without an employment contract are not employees, but the art. 383 table also applies to their monthly payments (art. 383 par. 2 ET) and the payer must check their PILA payment before deducting the fee (art. 108 par. 2 ET). Their own contributions are in co-social-contributions.
• Out of scope: public-sector pay scales, teachers in the Magisterio fund, apprenticeship contracts (contrato de aprendizaje), domestic workers by the day, overtime and night or Sunday surcharges, working hours, and dismissal compensation (indemnización). Pensioners appear only where the withholding table touches them.

Rates, bands and thresholds

Item	Figure	Year	Source URL
Minimum monthly wage (SMMLV)	COP 1,750,905 from 1 January 2026 (Decreto 1469 de 2025, art. 1). Decreto 0159 of 19 Feb 2026 re-fixed the same amount on a transitional basis after the Consejo de Estado suspended Decreto 1469; the amount did not change	2026	https://normativa.colpensiones.gov.co/compilacion/docs/decreto_1469_2025.htm
Same, transitional decree	COP 1,750,905 "transitoriamente", until judgment in case 11001-03-25-000-2026-00004-00	2026	https://normativa.colpensiones.gov.co/compilacion/docs/decreto_0159_2026.htm
Transport aid (auxilio de transporte)	COP 249,095 a month, for workers earning up to 2 SMMLV (COP 3,501,810), where public transport runs (Decreto 1470 de 2025, art. 1)	2026	https://normativa.colpensiones.gov.co/compilacion/docs/decreto_1470_2025.htm
UVT	COP 52,374	2026	https://normograma.dian.gov.co/dian/compilacion/docs/resolucion_dian_0238_2025.htm
Health (salud), total	12.5% of the IBC: employer 8.5%, employee 4% (Ley 100 art. 204, as amended by Ley 1122 de 2007 art. 10); the health IBC is the pension IBC (par. 1)	2026	http://www.secretariasenado.gov.co/senado/basedoc/ley_0100_1993_pr004.html
Pension, total	16% of the IBC from 1 January 2008 (Decreto 4982 de 2007, art. 1, under Ley 100 art. 20)	2026	https://normativa.colpensiones.gov.co/compilacion/docs/decreto_4982_2007.htm
Pension, split	employer 75% (12% of IBC), employee 25% (4% of IBC) (Ley 100 art. 20)	2026	http://www.secretariasenado.gov.co/senado/basedoc/ley_0100_1993.html
Fondo de Solidaridad Pensional (FSP)	employee pays an extra 1% of IBC when monthly income is 4 SMMLV (COP 7,003,620) or more (Ley 100 art. 20)	2026	same
FSP, extra above 16 SMMLV	plus 0.2% (16 to 17 SMMLV), 0.4% (17 to 18), 0.6% (18 to 19), 0.8% (19 to 20), 1% (over 20 SMMLV), so 2% in total over 20 SMMLV (Ley 100 arts. 20, 27)	2026	same
IBC floor	1 SMMLV (COP 1,750,905); never less (Ley 100 art. 18 par. 1)	2026	same
IBC cap	25 SMMLV (COP 43,772,625) a month (Ley 100 art. 18)	2026	same
Salario integral, IBC	70% of the integral salary (Ley 100 art. 18)	2026	same
Non-salary payments cap	payments agreed as non-salary count in the IBC for whatever exceeds 40% of total pay (Ley 1393 de 2010, art. 30)	2026	http://www.secretariasenado.gov.co/senado/basedoc/ley_1393_2010.html
ARL (occupational risks), paid only by the employer	Class I 0.522%, II 1.044%, III 2.436%, IV 4.350%, V 6.960% of the IBC as the initial rate (ranges: I 0.348% to 0.696%; II 0.435% to 1.653%; III 0.783% to 4.089%; IV 1.740% to 6.060%; V 3.219% to 8.700%) (Decreto 1072 de 2015, art. 2.2.4.3.5)	2026	https://cancilleria.gov.co/sites/default/files/Normograma/docs/decreto_1072_2015_pr008.htm
ARL base and who pays	same base as pension (Decreto-Ley 1295 de 1994, art. 17); contributions are the employer's (arts. 4(h), 16)	2026	http://www.secretariasenado.gov.co/senado/basedoc/decreto_1295_1994.html
Caja de compensación familiar	4% of the payroll (Ley 21 de 1982, art. 12(1)); never exonerated by art. 114-1	2026	https://normativa.colpensiones.gov.co/compilacion/docs/ley_0021_1982.htm
SENA	2% of the payroll (Ley 21 de 1982, art. 12(2))	2026	same
ICBF	3% of the monthly payroll (Ley 89 de 1988, art. 1)	2026	https://jurinfo.jep.gov.co/Normograma/Compilacion/docs/ley_0089_1988.htm
Exoneration (art. 114-1 ET)	no SENA, no ICBF and no employer health 8.5% for each worker earning less than 10 SMMLV (under COP 17,509,050) a month, for companies and legal persons that are income tax filers, and for individual employers with two or more workers	2026	http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr004.html
Salario integral	at least 10 SMMLV plus a benefits factor of at least 30% of that, so at least COP 22,761,765 a month; must be agreed in writing; SENA, ICBF and caja are paid on 70% (CST art. 132)	2026	http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr004.html
Withholding on wages, art. 383 table (monthly, UVT)	0 to 95: 0%; over 95 to 150: 19% of (base minus 95); over 150 to 360: 28% of (base minus 150) plus 10; over 360 to 640: 33% of (base minus 360) plus 69; over 640 to 945: 35% of (base minus 640) plus 162; over 945 to 2,300: 37% of (base minus 945) plus 268; over 2,300: 39% of (base minus 2,300) plus 770 (read from the image of the table on the page)	2026	http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr015.html
Monthly deductions from the withholding base (art. 387 ET)	dependants: 10% of the month's gross labour income, max 32 UVT (COP 1,675,968); prepaid medicine or health insurance: max 16 UVT (COP 837,984); home loan interest as regulated	2026	same
Cap on exempt income plus deductions in the withholding base	40% of (payment minus ingresos no constitutivos) (art. 388 ET); and, for all purposes, 1,340 UVT a year (COP 70,181,160) (DUR 1625 de 2016, art. 1.2.4.1.6 par. 3)	2026	same; https://normograma.dian.gov.co/dian/compilacion/docs/decreto_1625_2016.htm
25% labour exemption	25% of labour payments after ingresos no constitutivos, deductions and other exempt income, max 790 UVT a year (COP 41,375,460) (art. 206(10) ET); not on cesantías (par. 2)	2026	http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr008.html
Prima de servicios	30 days of salary a year, half by 30 June and half within the first 20 days of December (CST art. 306)	2026	http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr010.html
Cesantías	one month of salary per year of service, pro rata (CST art. 249); settled on 31 December and paid into the worker's cesantías fund before 15 February of the next year; one day's salary per day late (Ley 50 de 1990, art. 99)	2026	http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr008.html; https://normativa.colpensiones.gov.co/compilacion/docs/ley_0050_1990.htm
Interest on cesantías	12% a year on the cesantías of the year, paid to the worker (Ley 50 de 1990, art. 99(2))	2026	https://normativa.colpensiones.gov.co/compilacion/docs/ley_0050_1990.htm
Optional monthly cesantías deposit	8.33% of the salary plus transport aid where due, as an advance deposit (Ley 50 art. 99 par. 1, added by Ley 2466 de 2025 art. 64)	2026	same
Vacations	15 working days of paid leave for each year of service (CST art. 186)	2026	http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr006.html

The base

What is salary. Everything the worker receives in money or kind as direct pay for the service: fixed or variable pay, habitual bonuses, overtime, Sunday and holiday work, commissions (CST art. 127). Not salary: occasional gratuities, profit shares, tools and expenses to do the job, the prestaciones themselves, and benefits the parties expressly agree are not salary, such as meals, housing or extra-legal primas (CST art. 128). Those non-salary benefits still enter the health and pension IBC for whatever exceeds 40% of total pay (Ley 1393 art. 30).

Contribution base (IBC). The monthly salary under the CST (Ley 100 art. 18), never below 1 SMMLV and never above 25 SMMLV; 70% of a salario integral. Health uses the same base (Ley 100 art. 204 par. 1). ARL uses the pension base (Decreto-Ley 1295 art. 17). The parafiscales (caja, SENA, ICBF) are on the monthly payroll of salaries (nómina mensual de salarios; Ley 89 art. 1 par. 1 refers to Ley 21 de 1982 art. 17).

The exoneration (art. 114-1 ET), step by step.

1. Is the employer a company or legal person that files income tax, or an individual employing two or more workers? If not, there is no exoneration.
2. For each worker, are their monthly earnings under 10 SMMLV (COP 17,509,050)? If yes, the employer does not pay SENA 2%, ICBF 3% or the employer's 8.5% health share for that worker. The worker's 4% health and all pension, FSP, ARL and caja contributions stay.
3. Workers at 10 SMMLV or more: everything is paid (par. 1). Special-regime non-profits that must qualify under art. 19 do not get it (par. 2); income taxed at the art. 240 par. 8 rate does not get it (par. 6); free-zone users at the art. 240-1 rate and the other art. 240 parágrafo rates keep it (pars. 3, 4).
4. Related rule for the deduction: companies and legal persons that file need not show the parafiscal payments to deduct salaries of up to 10 SMMLV; above that, salaries are deductible only with parafiscales and Ley 100 contributions paid (art. 108 and par. 3 ET).

AUDIT FLASH POINT. The exoneration is per worker and per month. A raise, commission or bonus that takes a month's pay to 10 SMMLV or more switches on SENA, ICBF and employer health for that worker. Example 2 shows the cost of crossing the line.

Withholding on wages (retención en la fuente), monthly.

1. Take all taxable labour payments of the month (art. 385; DUR 1625 art. 1.2.4.1.6 par. 2), other than cesantías and their interest.
2. Subtract the ingresos no constitutivos: the employee's mandatory health and pension contributions, including the FSP (DUR art. 1.2.4.1.6(2), (3.1)); voluntary RAIS contributions up to 25% of income and 2,500 UVT a year (3.2).
3. Subtract the art. 387 deductions the worker certifies (dependants, prepaid medicine, home loan interest) and other exempt income.
4. Take the 25% exemption of art. 206(10) on what is left.
5. Check that deductions plus exempt income do not exceed 40% of step 1 minus step 2 (art. 388), nor 1,340 UVT a year (DUR art. 1.2.4.1.6 par. 3).
6. Convert the result to UVT, apply the art. 383 table, and convert the tax back to COP.

Procedimiento 1 (art. 385) applies the table each month to the month's payments. Procedimiento 2 (art. 386) fixes a percentage in June and December for the next six months: divide the taxable payments of the previous 12 months (without cesantías and interest) by 13, find the tax in the table, and divide that tax in UVT by the base in UVT (art. 383 par. 1). The percentage is then applied to each month's taxable pay. A new worker stays on the month-by-month calculation until the first semiannual calculation; with less than 12 months' service, divide by the months worked. The prima de servicios under procedure 1 is withheld on its own table bracket (art. 385). A worker may ask in writing for a higher rate, from the following month (art. 383 par. 3).

Contractors. For personal services without an employment contract, the art. 383 table applies to "pagos mensualizados": the contract value minus mandatory health and pension, divided by the months of the contract (art. 383 par. 2). They may take the 25% exemption if they declare in writing that they claim no costs (DUR art. 1.2.4.1.6(6)); the payer verifies their PILA payment (DUR art. 1.2.4.1.7).

Prestaciones sociales. Cesantías (one month of salary a year), interest on cesantías (12% a year), prima de servicios (30 days a year in two halves) and paid vacations (15 working days a year) are owed on top of salary. Under the optional monthly deposit, the base for cesantías is salary plus transport aid where due (Ley 50 art. 99 par. 1). A salario integral already includes the prestaciones except vacations (CST art. 132(2)).

Deadlines and filing

What	When	Where	Source
Health, pension, ARL, caja, SENA, ICBF	each month, by business day 2 to 16 according to the last two digits of the employer's NIT (00 to 07: 2nd business day; 08 to 14: 3rd; and so on to 94 to 99: 16th)	PILA (Planilla Integrada de Liquidación de Aportes), electronic or assisted, through an operador de información	DUR 780 de 2016 art. 3.2.2.1, as substituted by Decreto 1990 de 2016
New worker reported to the ARL	by the business day after they start; cover starts the calendar day after affiliation	ARL	Decreto 1072 de 2015, art. 2.2.4.3.6
Withholding return and payment	monthly, by the 7th to 16th business day of the next month by the last digit of the NIT (1: 7th; 2: 8th; ... 9: 15th; 0: 16th); December's in January	Form 350, prescribed by DIAN Resolución 000031 de 2024, on the DIAN portal	DUR 1625 art. 1.6.1.13.2.33
Electronic payroll support document (documento soporte de pago de nómina electrónica)	within the first 10 days of the month after the payment	DIAN validation	DIAN Resolución 000013 de 2021, art. 8
Prima de servicios	first half by 30 June; second half within the first 20 days of December	to the worker	CST art. 306
Cesantías	settled 31 December; deposited before 15 February 2027	the worker's cesantías fund	Ley 50 de 1990, art. 99

The steps, in the order the employer meets them: affiliate each worker to an EPS (health), a pension fund, the employer's ARL and caja de compensación before work starts; run the monthly payroll and withhold; transmit the electronic payroll document to DIAN; file and pay PILA by the NIT business day; file and pay Form 350 by the NIT business day; pay the prima in June and December; deposit cesantías by 14 February. At year end, give each worker a certificate of income and withholding, which feeds their annual return.

Penalties and interest

• Late contributions. Interest at the rate for late income tax (Ley 100 art. 23), that is, the consumer-credit usury rate minus 2 points, daily (ET arts. 634, 635; see co-corporate-income-tax).
• UGPP, not filing or under-paying (Ley 1607 de 2012, art. 179(1), as amended by Ley 1819 de 2016 art. 314). After a UGPP request to file or correct: 5% of the unpaid contribution per month or part month, up to 100%. If not paid within the reply period: 10% per month, up to 200%, in the official assessment. No penalty if the employer files before the request.
• UGPP, inaccuracy (art. 179(2)). 35% of the difference if corrected after the request; 60% in the official assessment.
• UGPP, information not supplied (art. 179(3), as amended by Ley 2010 de 2019 art. 121). Up to 15,000 UVT (COP 785,610,000), reduced by 50% to 90% by income and by how fast the information is delivered.
• Late cesantías deposit. One day's salary per day late (Ley 50 art. 99(3)).
• Lost deduction. Salaries above 10 SMMLV are not deductible without the parafiscales and Ley 100 contributions paid (art. 108 ET).
• Withholding returns. The ET penalties for late filing (art. 641) and inaccuracy (art. 648) apply; see co-corporate-income-tax.

Cross-border points

• Foreign workers in Colombia under a Colombian contract are on Colombian payroll like anyone else. Withholding uses the art. 383 table only for residents; payments to non-resident individuals follow the non-resident rules (35%, art. 247 ET). See colombia-income-tax.
• Posted workers. Whether a posted foreign worker can stay in a home-country system depends on a social security agreement; none is covered here (see "Not yet confirmed").
• Payments abroad for services by non-residents are not payroll; see the withholding of art. 408 ET in co-corporate-income-tax.

Two worked examples that recompute

Example 1: employee on COP 8,000,000 a month, exonerated employer

Laura works for a Bogotá SAS that files income tax. Her salary is COP 8,000,000 a month, ordinary (not integral). The SAS is ARL class I. She claims no dependants, prepaid medicine or home loan. Procedure 1.

• Employee contributions: health 4% = 320,000; pension 4% = 320,000; FSP 1% = 80,000 (8,000,000 is above 4 SMMLV of 7,003,620). Total COP 720,000.
• Withholding base: 8,000,000 minus 720,000 = 7,280,000. 25% exemption = 1,820,000 (well under the 40% cap of 2,912,000; over 12 months, 21,840,000 is under 790 UVT, COP 41,375,460). Taxable 5,460,000 = 104.25 UVT.
• Tax: (104.25 minus 95) x 19% = 1.7575 UVT = COP 92,049 withheld.
• Net pay: 8,000,000 minus 720,000 minus 92,049 = COP 7,187,951.
• Employer: pension 12% = 960,000; ARL 0.522% = 41,760; caja 4% = 320,000; health, SENA and ICBF = 0 (exonerated, she earns under 10 SMMLV). Total COP 1,321,760.
• Monthly accruals: cesantías 666,667; interest on cesantías 80,000; prima 666,667.

name: CO payroll 2026, COP 8,000,000 salary, exonerated employer, procedure 1
inputs:
  uvt: 52374
  smmlv: 1750905
  salary: 8000000
  arl_rate: 0.00522
steps:
  - health_emp: salary * 0.04
  - pension_emp: salary * 0.04
  - fsp: salary * 0.01
  - employee_contrib: health_emp + pension_emp + fsp
  - net_income: salary - employee_contrib
  - exempt25: min(net_income * 0.25, 790 * uvt / 12)
  - taxable: net_income - exempt25
  - withholding: (taxable / uvt - 95) * 0.19 * uvt
  - net_pay: salary - employee_contrib - withholding
  - employer_pension: salary * 0.12
  - employer_arl: salary * arl_rate
  - employer_caja: salary * 0.04
  - employer_total: employer_pension + employer_arl + employer_caja
  - cesantias_month: salary / 12
  - intereses_month: cesantias_month * 0.12
  - prima_month: salary / 12
expected:
  employee_contrib: 720000
  net_income: 7280000
  exempt25: 1820000
  taxable: 5460000
  withholding: 92049.30
  net_pay: 7187950.70
  employer_total: 1321760
  cesantias_month: 666666.67
  intereses_month: 80000
  prima_month: 666666.67

The 790 * uvt / 12 step only checks that a twelfth of the annual cap is not reached; the law states the cap as annual.

Example 2: a raise across 10 SMMLV (a decision)

A company that files income tax considers paying a manager COP 17,600,000 a month instead of COP 17,500,000. Ordinary salary, ARL class I. The line is 10 SMMLV = COP 17,509,050.

• At 17,500,000 (under the line, exonerated): pension 12% = 2,100,000; ARL 0.522% = 91,350; caja 4% = 700,000. Employer contributions COP 2,891,350.
• At 17,600,000 (over the line): pension 12% = 2,112,000; ARL = 91,872; caja = 704,000; plus health 8.5% = 1,496,000, SENA 2% = 352,000, ICBF 3% = 528,000. Employer contributions COP 5,283,872.
• What decides it: the extra COP 100,000 of salary costs the employer COP 2,492,522 more a month. Unless the raise is large enough to justify losing the exoneration, keep monthly pay, including variable pay, under COP 17,509,050, or pay well above it.

name: CO payroll 2026, raise across the 10 SMMLV exoneration line
inputs:
  smmlv: 1750905
  salary_a: 17500000
  salary_b: 17600000
  arl_rate: 0.00522
steps:
  - line: smmlv * 10
  - cost_a: salary_a * 0.12 + salary_a * arl_rate + salary_a * 0.04
  - cost_b: salary_b * 0.12 + salary_b * arl_rate + salary_b * 0.04 + salary_b * (0.085 + 0.02 + 0.03)
  - extra_cost: (salary_b + cost_b) - (salary_a + cost_a)
expected:
  line: 17509050
  cost_a: 2891350
  cost_b: 5283872
  extra_cost: 2492522

Ask the client first

1. Is the employer a company or legal person that files income tax, or an individual, and how many workers does it have (art. 114-1 exoneration)?
2. Each worker's monthly pay: fixed salary, variable pay, non-salary benefits agreed in writing, and whether the salary is integral.
3. The ARL risk class of each workplace or worker.
4. The worker's certified deductions for withholding: dependants, prepaid medicine, home loan interest, voluntary pension or AFC savings; and whether the employer uses procedure 1 or 2.
5. The employer's NIT (its last digits set the PILA and Form 350 dates) and whether it is already enabled for electronic payroll.
6. Whether any worker is a contractor rather than an employee, or a posted foreign worker covered by a social security agreement.

Sources

Source	URL	Read on
Decreto 1469 de 2025, art. 1 (SMMLV 2026 = COP 1,750,905), Colpensiones legal compilation	https://normativa.colpensiones.gov.co/compilacion/docs/decreto_1469_2025.htm	2026-11-11
Decreto 0159 de 2026, arts. 1, 2 (same amount, transitional, after the Consejo de Estado suspension)	https://normativa.colpensiones.gov.co/compilacion/docs/decreto_0159_2026.htm	2026-11-11
Decreto 1470 de 2025, art. 1 (auxilio de transporte COP 249,095)	https://normativa.colpensiones.gov.co/compilacion/docs/decreto_1470_2025.htm	2026-11-11
DIAN Resolución 000238 de 2025 (UVT 2026 = COP 52,374)	https://normograma.dian.gov.co/dian/compilacion/docs/resolucion_dian_0238_2025.htm	2026-11-11
Ley 100 de 1993, arts. 18, 20, 23, 27, Senate text	http://www.secretariasenado.gov.co/senado/basedoc/ley_0100_1993.html	2026-11-11
Ley 100 de 1993, art. 204 (health 12.5%, 8.5% / 4%, par. 4 exoneration)	http://www.secretariasenado.gov.co/senado/basedoc/ley_0100_1993_pr004.html	2026-11-11
Decreto 4982 de 2007, arts. 1 to 3 (pension 16%)	https://normativa.colpensiones.gov.co/compilacion/docs/decreto_4982_2007.htm	2026-11-11
Ley 2381 de 2024, header notes (in force from 1 April 2027, Sentencia C-264-26) and art. 20	http://www.secretariasenado.gov.co/senado/basedoc/ley_2381_2024.html	2026-11-11
Ley 1393 de 2010, art. 30 (40% non-salary cap)	http://www.secretariasenado.gov.co/senado/basedoc/ley_1393_2010.html	2026-11-11
Decreto-Ley 1295 de 1994, arts. 4, 16, 17, 18, 26 (ARL)	http://www.secretariasenado.gov.co/senado/basedoc/decreto_1295_1994.html	2026-11-11
Decreto 1072 de 2015, arts. 2.2.4.3.5, 2.2.4.3.6 (ARL rates, reporting new workers), Cancillería normograma	https://cancilleria.gov.co/sites/default/files/Normograma/docs/decreto_1072_2015_pr008.htm	2026-11-11
Ley 21 de 1982, arts. 7, 11, 12 (caja 4%, SENA 2%)	https://normativa.colpensiones.gov.co/compilacion/docs/ley_0021_1982.htm	2026-11-11
Ley 89 de 1988, art. 1 (ICBF 3%), JEP normograma	https://jurinfo.jep.gov.co/Normograma/Compilacion/docs/ley_0089_1988.htm	2026-11-11
Ley 50 de 1990, art. 99 (cesantías fund, 12% interest, 15 February, par. 1 from Ley 2466 de 2025)	https://normativa.colpensiones.gov.co/compilacion/docs/ley_0050_1990.htm	2026-11-11
Código Sustantivo del Trabajo, arts. 127, 128, 132	http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr004.html	2026-11-11
CST art. 186 (vacations)	http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr006.html	2026-11-11
CST art. 249 (cesantías)	http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr008.html	2026-11-11
CST art. 306 (prima de servicios)	http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr010.html	2026-11-11
ET arts. 108, 114-1 (deduction of wages, exoneration)	http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr004.html	2026-11-11
ET art. 206 (25% exemption, 790 UVT)	http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr008.html	2026-11-11
ET arts. 383 (table read from the image estatuto_tributario_obj_37.gif), 385, 386, 387, 388	http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr015.html	2026-11-11
DUR 1625 de 2016, arts. 1.2.4.1.6, 1.2.4.1.7, 1.6.1.13.2.33, DIAN normograma	https://normograma.dian.gov.co/dian/compilacion/docs/decreto_1625_2016.htm	2026-11-11
DIAN Resolución 000031 de 2024, art. 1 (Form 350)	https://normograma.dian.gov.co/dian/compilacion/docs/resolucion_dian_0031_2024.htm	2026-11-11
DIAN Resolución 000013 de 2021, art. 8 (electronic payroll, first 10 days)	https://normograma.dian.gov.co/dian/compilacion/docs/resolucion_dian_0013_2021.htm	2026-11-11
Decreto 1990 de 2016, art. 3.2.2.1 of DUR 780 de 2016 (PILA dates)	https://normativa.colpensiones.gov.co/compilacion/docs/decreto_1990_2016.htm	2026-11-11
Ley 1607 de 2012, art. 179 (UGPP penalties, as amended)	http://www.secretariasenado.gov.co/senado/basedoc/ley_1607_2012_pr004.html	2026-11-11

Not yet confirmed: the final judgment of the Consejo de Estado on Decreto 1469 de 2025 (the amount in force on 11 Nov 2026 is COP 1,750,905 under both decrees); how DIAN spreads the annual 790 UVT and 1,340 UVT caps across monthly withholding; rounding of the withheld amount; whether the transport aid enters the cesantías and prima base outside the optional monthly deposit (Ley 1 de 1963 was not reached); the date for paying interest on cesantías (Ley 52 de 1975 was not reached); which month's contributions each PILA payment covers; the ARL rate set for a given employer inside its class range; the list of bilateral social security agreements; working hours, overtime and Sunday surcharges after Ley 2466 de 2025.