Colombia Payroll

Colombia PayrollTax year 2026

Colombian payroll for employers in 2026 (nómina): the 2026 minimum wage of COP 1,750,905 (Decreto 1469 de 2025) and transport aid of COP 249,095 (Decreto 1470 de 2025); health 12.5% (8.5% employer, 4% employee) and pension 16% (12% employer, 4% employee) under Ley 100 de 1993, the Fondo de Solidaridad Pensional from 4 SMMLV, the IBC floor of 1 and cap of 25 SMMLV, the 40% cap on non-salary payments, ARL classes I to V, parafiscales (caja 4%, SENA 2%, ICBF 3%), the art. 114-1 ET exoneration for workers under 10 SMMLV, salario integral, retención en la fuente on wages under art. 383 ET with procedimiento 1 and 2, prestaciones sociales (cesantías, intereses, prima, vacaciones), PILA and Form 350 deadlines, electronic payroll and UGPP penalties.

Not yet approved

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Social Contributions in Colombia

Colombia PayrollTax year 2026

Colombian social security contributions of the self-employed (aportes de independientes) for 2026: who must contribute, the contribution base (IBC) of 40% of monthly income under Ley 2277 de 2022 art. 89, for contractors with a contrato de prestación de servicios personales (40% of the monthly contract value) and for independientes por cuenta propia (40% of income after supported costs), the floor of 1 SMMLV (COP 1,750,905) and cap of 25 SMMLV, health 12.5%, pension 16%, the Fondo de Solidaridad Pensional from 4 SMMLV, ARL for contracts over one month, payment month in arrears through PILA by the last two digits of the ID, rounding, pensioners, several contracts, and UGPP checks.

Not yet approved

Built from the law