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Employing people in Colombia: contracts, hours, pay, social security and dismissal

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Last verified: 2026-10-26 · Status: Changing

Colombia's Labor Code applies to every employee in the country, and the 2025 labor reform (Ley 2466) made the indefinite contract the default, capped fixed term contracts at four years, moved night work to 7 p.m. and is raising the Sunday and holiday surcharge to 100 percent by July 2027, while the week fell to 42 hours on 15 July 2026. The 2026 minimum wage is COP 1,750,905 a month (about US$554) after a 23 percent rise that survived a court suspension, plus COP 249,095 transport allowance up to two minimum wages. On top of salary an employer accrues about two months of pay a year in severance and service bonus, pays 12 percent pension, 4 percent family fund and risk insurance, is exempt from health, SENA and ICBF for staff under 10 minimum wages, and owes 30 days plus 20 per later year for a dismissal without cause.

USD figures use the TRM (tasa representativa del mercado) of COP 3,158.43 per US dollar, valid 24 to 26 October 2026, from the official TRM series published by the Superintendencia Financiera on the national open data portal (datos.gov.co). Conversions are for orientation only.

Key facts

Monthly minimum wage 2026	1750905 COPDecreto 1469 de 2025 art. 1, as of 2026-10-26 · in force
Monthly minimum wage 2026 in US dollars at the TRM of COP 3,158.43 (24 to 26 October 2026)	554.36 USDDecreto 1469 de 2025 art. 1, as of 2026-10-26 · in force
Minimum wage increase for 2026	23 %Decreto 1469 de 2025, as of 2026-10-26 · in force
Monthly transport allowance 2026, workers earning up to two minimum wages	249095 COPDecreto 1470 de 2025 art. 1, as of 2026-10-26 · in force
Maximum ordinary working week from 15 July 2026	42 hoursLey 2101 de 2021 art. 3; CST art. 161, as of 2026-10-26 · in force
Maximum ordinary working day	8 hoursCST art. 161 (Ley 2466 de 2025 art. 11), as of 2026-10-26 · in force
Maximum overtime per day	2 hoursLey 50 de 1990 art. 22 (Ley 2466 de 2025 art. 13), as of 2026-10-26 · in force
Maximum overtime per week	12 hoursLey 50 de 1990 art. 22 (Ley 2466 de 2025 art. 13), as of 2026-10-26 · in force
Daytime overtime surcharge	25 %CST art. 168, as of 2026-10-26 · in force
Night work surcharge (7 p.m. to 6 a.m.)	35 %CST art. 160 and 168, as of 2026-10-26 · in force
Rest day and holiday surcharge from 1 July 2026	90 %CST art. 179 (Ley 2466 de 2025 art. 14), as of 2026-10-26 · in force
Rest day and holiday surcharge from 1 July 2027	100 %CST art. 179 (Ley 2466 de 2025 art. 14), as of 2026-10-26 · in force
Default employment contract	indefinite CST art. 47 (Ley 2466 de 2025 art. 5), as of 2026-10-26 · in force
Maximum total length of a fixed term contract	4 yearsCST art. 46 (Ley 2466 de 2025 art. 6), as of 2026-10-26 · in force
Resignation notice by the worker, indefinite contract	30 daysCST art. 47, as of 2026-10-26 · in force
Paid vacation per year of service	15 working daysCST art. 186, as of 2026-10-26 · in force
Service bonus (prima de servicios) per year	30 days of salaryCST art. 306, as of 2026-10-26 · in force
Severance (auxilio de cesantía) per year of service	30 days of salaryCST art. 249, as of 2026-10-26 · in force
Annual interest on severance balance paid by employer	12 %Decreto 116 de 1976 art. 1; Ley 50 de 1990 art. 99, as of 2026-10-26 · in force
Dismissal without cause, indefinite contract, under 10 minimum wages: first year	30 days of salaryCST art. 64 (Ley 789 de 2002 art. 28), as of 2026-10-26 · in force
Dismissal without cause, indefinite contract, under 10 minimum wages: each later year	20 days of salaryCST art. 64 (Ley 789 de 2002 art. 28), as of 2026-10-26 · in force
Minimum integral salary 2026 (13 minimum wages)	22761765 COPCST art. 132; Decreto 1469 de 2025, as of 2026-10-26 · in force
Pension contribution rate	16 %Decreto 1833 de 2016 art. 2.2.3.1.6, as of 2026-10-26 · in force
Employer pension contribution	12 %Ley 100 de 1993 art. 20 (75 percent of 16 percent), as of 2026-10-26 · in force
Worker pension contribution	4 %Ley 100 de 1993 art. 20 (25 percent of 16 percent), as of 2026-10-26 · in force
Employer health contribution (waived below 10 minimum wages for income tax filers)	8.5 %Ley 100 de 1993 art. 204; Estatuto Tributario art. 114-1, as of 2026-10-26 · in force
Worker health contribution	4 %Ley 100 de 1993 art. 204, as of 2026-10-26 · in force
Occupational risk (ARL) initial rate, risk class I	0.522 %Decreto 1072 de 2015 art. 2.2.4.3.5, as of 2026-10-26 · in force
Maximum contribution base	25 minimum wagesDecreto 1833 de 2016 art. 2.2.3.1.7, as of 2026-10-26 · in force
Family compensation fund levy	4 %Ley 21 de 1982 art. 12, as of 2026-10-26 · in force
SENA levy (waived below 10 minimum wages for income tax filers)	2 %Ley 21 de 1982 art. 12; Estatuto Tributario art. 114-1, as of 2026-10-26 · in force
ICBF levy (waived below 10 minimum wages for income tax filers)	3 %Ley 89 de 1988 art. 1; Estatuto Tributario art. 114-1, as of 2026-10-26 · in force
Pension reform (Ley 2381 de 2024) entry into force	2027-04-01 dateLey 2381 de 2024; Sentencia C-264 de 2026, as of 2026-10-26 · pending

The rule

1. The default contract is open ended. Since the 2025 labor reform, workers are hired on an indefinite contract as the rule; fixed term, works or task, and occasional contracts remain possible as exceptions. A fixed term contract must be in writing and may not exceed four years in total, counting renewals. A contract under one year may be extended by written agreement as often as the parties wish, but after the fourth extension each renewal runs for at least one year. If neither party gives notice 30 days before expiry, it renews automatically for the same term, again within the four year cap. A works or task contract must be in writing and describe the work precisely. A fixed term or works contract that misses these requirements, or a worker who keeps working after the work ends, is treated as indefinite from the first day. A worker on an indefinite contract may resign with 30 calendar days' notice, and no penalty may be agreed for failing to give it.
Cost to do it: No registration fee: the contract is a private document. The cost of getting it wrong is reclassification as an indefinite contract, which changes the severance owed on dismissal (art. 64).Código Sustantivo del Trabajo (Decreto Ley 2663 de 1950), as amended by Ley 2466 de 2025, Art. 46 (Ley 2466 art. 6) and art. 47 (Ley 2466 art. 5), 2025-06-25 official text · verified 2026-10-26 · changed: Ley 2466 de 2025 (Diario Oficial 53.160, 25 June 2025) made the indefinite contract the general rule and replaced the old fixed term regime (up to three years, renewable indefinitely) with a four year overall cap; for contracts already in force the four years count from 25 June 2025.

2. The 2026 monthly minimum wage is COP 1,750,905, set by government decree after the tripartite wage commission failed to agree, a 23 percent increase on 2025. Workers earning up to two minimum wages (COP 3,501,810) are also owed a monthly transport allowance of COP 249,095. The Consejo de Estado provisionally suspended the wage decree on 12 February 2026 and ordered a transitional decree; the government issued Decreto 159 de 2026 on 19 February 2026 at the same amount. In July 2026 the court lifted the suspension, so Decreto 1469 again governs, and the official compilation notes that Decreto 159 has served its purpose. The annulment case on the merits (file 11001-03-25-000-2026-00004-00) is still pending.
Cost to do it: Minimum wage COP 1,750,905 (US$554.36) a month plus transport allowance COP 249,095 (US$78.87) for workers earning up to two minimum wages.
Example: A worker on the minimum wage receives COP 1,750,905 plus COP 249,095 transport allowance, COP 2,000,000 a month before deductions. / About US$554.36 plus US$78.87, about US$633.23 a month.Decreto 1469 de 2025 (minimum wage 2026); Decreto 1470 de 2025 (transport allowance 2026); Decreto 159 de 2026 (transitional), Decreto 1469 art. 1; Decreto 1470 art. 1; Decreto 159 art. 1, 2025-12-29 official text · verified 2026-10-26 · changed: Decreto 1469 de 2025 (29 December 2025) raised the minimum wage 23 percent to COP 1,750,905 from 1 January 2026; suspended by the Consejo de Estado on 12 February 2026, replaced transitionally by Decreto 159 de 2026 (19 February 2026, same amount), and reinstated when the suspension was lifted in July 2026.

3. The maximum ordinary working time is 8 hours a day and 42 hours a week, spread over 5 or 6 days by agreement, with a rest day and no pay cut. The week fell gradually from 48 hours under Ley 2101 de 2021, which allowed a two hour cut per year from the fourth year after 15 July 2021, so the 42 hour cap applies from 15 July 2026. Flexible schedules of 4 to 9 hours a day are allowed without overtime as long as the week stays within 42 hours. Overtime may not exceed 2 hours a day and 12 a week, needs no Ministry permit, and must be recorded per worker. Since 25 December 2025 night work runs from 7 p.m. to 6 a.m. (it began at 9 p.m. before). Night work carries a 35 percent surcharge, daytime overtime 25 percent and night overtime 75 percent on the ordinary daytime rate, and the surcharges do not stack.
Example: A worker paid COP 200,000 for a day of ordinary work earns COP 270,000 for the same hours worked at night (35 percent surcharge). / About US$63.32 becomes about US$85.49.Ley 2101 de 2021; Código Sustantivo del Trabajo as amended by Ley 2466 de 2025; Ley 50 de 1990, Ley 2101 art. 3; CST art. 160 (Ley 2466 art. 10), art. 161 (Ley 2466 art. 11), art. 162 num. 2 (Ley 2466 art. 12) and art. 168; Ley 50 art. 22 (Ley 2466 art. 13), 2025-06-25 official text · verified 2026-10-26 · changed: The week fell to 44 hours on 15 July 2025 and to 42 hours on 15 July 2026 (Ley 2101 de 2021 art. 3); night time starts at 7 p.m. from 25 December 2025, six months after Ley 2466 de 2025 was signed (art. 10 par. 2).

4. Work on the weekly rest day or a public holiday carries a surcharge on top of ordinary pay, in proportion to the hours worked. Ley 2466 de 2025 set the surcharge at 100 percent but lets employers phase it in: 80 percent from 1 July 2025, 90 percent from 1 July 2026 and 100 percent from 1 July 2027. The rest day is Sunday unless the parties agree in writing on another day. Rest day work is occasional up to two rest days in a calendar month and habitual from three.
Example: A worker whose ordinary pay for a day is COP 200,000 works a full Sunday in November 2026: the surcharge is COP 180,000 (90 percent), on top of the ordinary pay; from July 2027 it is COP 200,000. / About US$56.99 of surcharge, rising to about US$63.32 from July 2027.Código Sustantivo del Trabajo as amended by Ley 2466 de 2025, Art. 179 and its transitional paragraph (Ley 2466 art. 14), 2025-06-25 official text · verified 2026-10-26 · changed: The rest day surcharge was 75 percent until 30 June 2025; it is 90 percent from 1 July 2026 and reaches 100 percent on 1 July 2027.

5. Every employee earns statutory benefits (prestaciones sociales) on top of salary: severance pay (auxilio de cesantía) of one month's salary per year of service and pro rata for part years; a service bonus (prima de servicios) of 30 days' salary per year, paid half by 30 June and half within the first 20 days of December; and 15 working days of paid vacation per year of service.
Cost to do it: Severance and the service bonus each cost one month's salary a year, about 8.33 percent of salary each.
Example: On a salary of COP 6,000,000 a month: COP 6,000,000 of severance a year (COP 500,000 a month accrued) and COP 6,000,000 of service bonus a year, paid as two instalments of COP 3,000,000. / About US$1,899.68 of severance and US$1,899.68 of bonus a year.Código Sustantivo del Trabajo (Decreto Ley 2663 de 1950), Art. 186, art. 249 and art. 306 (as amended by Ley 1788 de 2016), 1950-08-05 official text · verified 2026-10-26

6. For contracts signed from 1 January 1991, severance is settled every 31 December and must be deposited before 15 February of the following year into the severance fund (fondo de cesantías) the worker chooses. An employer that misses the deadline owes one day's salary for each day of delay. Separately, the employer pays the worker directly 12 percent a year interest on the severance balance, in January of the following year, or on termination or partial withdrawal in proportion to the time elapsed.
Cost to do it: Interest on severance is 12 percent of the year's severance, about 1 percent of annual salary. Late deposit: one day's salary per day of delay.
Example: For a year at COP 6,000,000 a month: deposit COP 6,000,000 in the fund before 15 February and pay COP 720,000 of interest to the worker in January. / About US$1,899.68 deposited and US$227.96 of interest.Ley 50 de 1990; Decreto 116 de 1976 (regulating Ley 52 de 1975), Ley 50 art. 99; Decreto 116 art. 1, 1990-12-28 official text · verified 2026-10-26

7. A worker whose ordinary salary exceeds 10 minimum wages may agree in writing an integral salary that pays in advance for surcharges, the service bonus, severance and its interest and other benefits, but not vacation. It may not be below 10 minimum wages plus a benefits factor of at least 30 percent, that is 13 minimum wages, COP 22,761,765 a month in 2026. Social security is paid on it, and contributions to SENA, ICBF and the family fund are reduced by 30 percent. A worker who moves to an integral salary receives final settlement of severance and benefits to that date without the contract ending.
Cost to do it: Minimum integral salary in 2026: COP 22,761,765 a month (US$7,206.67).
Example: An executive hired at COP 25,000,000 a month on an integral salary receives no separate service bonus or severance; vacation is still owed. / About US$7,915.33 a month.Código Sustantivo del Trabajo, as amended by Ley 50 de 1990 art. 18, Art. 132, 1990-12-28 official text · verified 2026-10-26

8. Pension contributions are 16 percent of the contribution base, paid 75 percent by the employer (12 points) and 25 percent by the worker (4 points). Workers earning 4 minimum wages or more add 1 percent for the pension solidarity fund, with a further 0.2 to 1 percent from 16 minimum wages. The base is at least one and at most 25 minimum wages (COP 43,772,625 in 2026).
Cost to do it: Employer 12 percent and worker 4 percent of salary, up to a base of 25 minimum wages.
Example: On COP 6,000,000: employer COP 720,000 and worker COP 240,000 a month. / About US$227.96 and US$75.99.Ley 100 de 1993 (as amended by Ley 797 de 2003); Decreto 1833 de 2016 (compiling Decreto 4982 de 2007), Ley 100 art. 20; Decreto 1833 art. 2.2.3.1.6, 2.2.3.1.7 and 2.2.3.1.10, 2016-11-10 official text · verified 2026-10-26

9. Health contributions are 12.5 percent of the base: 8.5 percent from the employer and 4 percent from the worker. Companies and other legal entities that file income tax returns are exempt from the employer's health contribution and from the SENA and ICBF payroll levies for each worker earning less than 10 minimum wages (COP 17,509,050 in 2026). For workers at or above 10 minimum wages they pay all of them.
Cost to do it: Employer health 8.5 percent, waived below 10 minimum wages for income tax filers; worker 4 percent in every case.Ley 100 de 1993 (as amended by Ley 1122 de 2007); Estatuto Tributario (added by Ley 1819 de 2016 art. 65), Ley 100 art. 204; Estatuto Tributario art. 114-1, 2016-12-29 official text · verified 2026-10-26

10. Private employers pay payroll levies (aportes parafiscales) on the monthly payroll: 4 percent to a family compensation fund (caja de compensación familiar), 2 percent to SENA (national training service) and 3 percent to ICBF (family welfare institute). The SENA and ICBF levies are waived under the art. 114-1 exemption for workers under 10 minimum wages; the 4 percent family fund contribution is not.
Cost to do it: Family fund 4 percent always; SENA 2 percent and ICBF 3 percent only for workers at or above 10 minimum wages (or for employers outside the exemption).Ley 21 de 1982; Ley 89 de 1988, Ley 21 art. 7 and art. 12; Ley 89 art. 1, 1982-01-22 official text · verified 2026-10-26

11. Every employer insures workers against work accidents and occupational disease with an occupational risk insurer (ARL), at a rate set by the risk class of the activity: an initial rate of 0.522 percent of salary for class I (office work) up to 6.960 percent for class V, within a band of 0.348 to 8.700 percent. A company joining the system for the first time pays the initial rate for its class. The contribution is paid entirely by the employer.
Cost to do it: Class I: 0.522 percent of salary, COP 31,320 a month on COP 6,000,000 (US$9.92).Decreto 1072 de 2015 (Decreto Único Reglamentario del Sector Trabajo), Art. 2.2.4.3.5, 2015-05-26 official text · verified 2026-10-26

12. Dismissal without just cause requires compensation. On a fixed term contract the employer pays the salary for the rest of the term; on a works contract the salary for the time left, never less than 15 days. On an indefinite contract, for a worker earning under 10 minimum wages: 30 days' salary for the first year and 20 more days for each later year, pro rata for fractions; at 10 minimum wages or more: 20 days for the first year and 15 for each later year. The same compensation is owed if the worker resigns for a just cause attributable to the employer. Ley 2466 de 2025 did not change these amounts.
Cost to do it: Under 10 minimum wages: 30 days of salary, plus 20 days per later year of service.
Example: A worker on COP 6,000,000 a month with three and a half years of service is dismissed without cause: 30 + 20 x 2.5 = 80 days of salary, COP 16,000,000, on top of the severance, interest, bonus and vacation already accrued. / About US$5,065.81.Código Sustantivo del Trabajo, as amended by Ley 789 de 2002, Art. 64 (Ley 789 art. 28), 2002-12-27 official text · verified 2026-10-26

13. A company that hires contractors or subcontractors for work or services is jointly liable with them for their workers' wages, benefits and compensation, unless the work is unrelated to the company's normal activities. The company may require guarantees from the contractor and recover what it pays.Código Sustantivo del Trabajo as amended by Ley 2466 de 2025, Art. 34 (Ley 2466 art. 44), 2025-06-25 official text · verified 2026-10-26

14. The pension reform moves the system to pillars but keeps the 16 percent contribution and the 75 to 25 split; it raises the worker's solidarity surcharge to 1.5 percent from 4 minimum wages, 1.8 percent from 7, 2.5 percent from 11, 2.8 percent from 19 and 3 percent above 20. The Constitutional Court suspended its entry into force in June 2025 (Auto A-841 de 2025) and, in Sentencia C-264 de 2026 of 25 August 2026, upheld the articles examined, which enter into force on 1 April 2027.Ley 2381 de 2024 (pension reform), Art. 20, 2024-07-16 official text · verified 2026-10-26 · changed: Entry into force set for 1 April 2027 for the articles upheld in Sentencia C-264 de 2026 (25 August 2026), after the suspension ordered by Auto A-841 de 2025 (27 June 2025).

Item	Rate	COP	USD	Rule
Salary		6,000,000	1,899.68	Contract; CST art. 132
Employer pension	12 percent	720,000	227.96	Ley 100 art. 20; Decreto 1833 art. 2.2.3.1.6
Employer health	0 (exempt below 10 minimum wages)	0	0.00	Estatuto Tributario art. 114-1
Occupational risk insurance (ARL), class I	0.522 percent	31,320	9.92	Decreto 1072 art. 2.2.4.3.5
Family compensation fund	4 percent	240,000	75.99	Ley 21 de 1982 art. 12
SENA and ICBF	0 (exempt below 10 minimum wages)	0	0.00	Estatuto Tributario art. 114-1
Severance accrual	one month per year	500,000	158.31	CST art. 249
Interest on severance accrual	12 percent a year on severance	60,000	19.00	Ley 50 art. 99; Decreto 116 de 1976 art. 1
Service bonus accrual	30 days per year	500,000	158.31	CST art. 306
Total monthly cost before paid vacation		8,051,320	2,549.15
Withheld from the worker: pension	4 percent	240,000	75.99	Ley 100 art. 20
Withheld from the worker: health	4 percent	240,000	75.99	Ley 100 art. 204

Monthly employer cost of one employee of an income tax filing SAS on an indefinite contract with a salary of COP 6,000,000 (under 10 minimum wages, above two, so no transport allowance), risk class I, November 2026. USD at COP 3,158.43.

Date	Change	Rule
25 December 2025	Night time starts at 7 p.m. instead of 9 p.m.	CST art. 160; Ley 2466 de 2025 art. 10
1 July 2026	Rest day and holiday surcharge 90 percent	CST art. 179; Ley 2466 de 2025 art. 14
15 July 2026	Maximum week 42 hours	Ley 2101 de 2021 art. 3
1 April 2027	Pension pillar system in force; worker solidarity surcharge 1.5 to 3 percent from 4 minimum wages	Ley 2381 de 2024 art. 20; Sentencia C-264 de 2026
1 July 2027	Rest day and holiday surcharge 100 percent	CST art. 179; Ley 2466 de 2025 art. 14
Pending	Consejo de Estado ruling on the merits of the annulment claim against the 2026 minimum wage decree	Decreto 1469 de 2025; file 11001-03-25-000-2026-00004-00

Scheduled and pending changes to labor cost (dates set by law or by court ruling).

Worked example

A foreign owned SAS in Bogotá hires a software engineer on an indefinite written contract at COP 6,000,000 (about US$1,900) a month in November 2026. The salary is above two minimum wages (COP 3,501,810), so no transport allowance is due (Decreto 1470 de 2025 art. 1), and below 10 minimum wages (COP 17,509,050), so as an income tax filer the company pays no employer health contribution and no SENA or ICBF levy for this employee (Estatuto Tributario art. 114-1).
Monthly employer cost: salary COP 6,000,000, pension COP 720,000, ARL class I COP 31,320, family fund COP 240,000, and accruals of COP 500,000 severance, COP 60,000 severance interest and COP 500,000 service bonus, a total of COP 8,051,320 (about US$2,549), or about 34 percent over salary, before the cost of 15 working days of paid vacation a year.
The engineer has COP 240,000 pension and COP 240,000 health withheld, so takes home COP 5,520,000 (about US$1,748) before income tax withholding; the salary is under 4 minimum wages (COP 7,003,620), so no solidarity fund surcharge applies (Ley 100 art. 20).
If the company dismisses the engineer without just cause after three and a half years, it owes 80 days of salary, COP 16,000,000 (about US$5,066), under CST art. 64, plus the unpaid severance, interest, bonus and vacation. Had the engineer been on a two year fixed term contract with five months left, the compensation would be the five months of salary, COP 30,000,000 (about US$9,498).

Step by step

1. Register the employer: the company needs its RUT tax number and chamber of commerce registration first (see entities/choosing-an-entity), then affiliation with a family compensation fund and an ARL; social security contributions are paid through the integrated contribution form (PILA).
2. Choose the contract type. Use an indefinite contract unless the need is genuinely temporary; a fixed term or works contract must be in writing and fit within the four year cap (CST art. 46 and 47).
3. Set pay at or above COP 1,750,905 and add the transport allowance up to two minimum wages; for senior staff above 10 minimum wages, consider a written integral salary of at least COP 22,761,765 (CST art. 132).
4. Affiliate the worker before the start date: the ARL covers from the day after affiliation, and a new hire must be reported to the ARL no later than the next business day (Decreto 1072 art. 2.2.4.3.6); the worker chooses the severance fund that receives the yearly deposit (Ley 50 art. 99).
5. Schedule within 42 hours a week and 8 a day, keep the overtime register and price night work from 7 p.m. and rest day work at 90 percent (100 percent from July 2027).
6. Calendar the benefits: service bonus by 30 June and within the first 20 days of December; severance interest to the worker in January; severance deposit in the fund before 15 February (Ley 50 art. 99).
7. On termination, check whether a just cause applies; without one, pay the art. 64 compensation and settle all accrued benefits at once.

Common traps

Using an outdated Labor Code text. Several official compilations still show the pre 2025 articles (fixed term renewable indefinitely, 75 percent Sunday surcharge, night from 9 p.m.); work from a compilation that shows the Ley 2466 de 2025 amendments.
Rolling fixed term contracts. Renewals can no longer run past four years in total (counted from 25 June 2025 for existing contracts), and a defective fixed term or works contract becomes indefinite from day one (CST art. 46).
Missing the 15 February severance deposit. The penalty is one day's salary per day of delay for each worker (Ley 50 art. 99), which quickly exceeds the deposit itself.
Assuming the health and SENA and ICBF exemption covers everyone. It applies only to income tax filing legal entities and only for workers under 10 minimum wages; above that, and on every integral salary at 13 minimum wages, the full 8.5 percent health, 2 percent SENA and 3 percent ICBF apply (ET art. 114-1; on integral salaries the three levies are reduced by 30 percent under CST art. 132).
Treating independent contractors as a way around payroll. The beneficiary of works or services in its normal line of business is jointly liable for the contractor's workers' wages, benefits and compensation (CST art. 34).
Budgeting 2027 on 2026 rules. The Sunday and holiday surcharge rises to 100 percent on 1 July 2027 and the pension reform enters into force on 1 April 2027; the 2027 minimum wage will be set in December 2026, and the 2026 decree still faces a ruling on the merits.

Sources

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