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Delivery platform workers in Colombia: employee or independent, the 60/40 contribution split and when it starts

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

The 2025 labor reform lets delivery platforms engage couriers either as employees or as independent workers. For independents, the platform pays 60 percent and the courier 40 percent of health and pension contributions on a base of 40 percent of platform income (never below one minimum wage once income reaches it), plus 100 percent of occupational risk insurance, and couriers earning under a minimum wage contribute to pension in weekly blocks while keeping subsidized health. Decreto 991 de 2026 regulated the scheme, but the obligations apply only 12 months after the Ministry of Health certifies the payment system is operational, so the regime is not yet enforceable.

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

Platform share of health and pension contributions for independent couriers	60 %Ley 2466 de 2025 art. 27, as of 2026-10-26 · pending
Contribution base as share of platform income	40 %Ley 2466 de 2025 art. 27, as of 2026-10-26 · pending
Platform share of occupational risk insurance	100 %Decreto 1072 art. 2.2.1.6.9.5, as of 2026-10-26 · pending
Platform contribution obligations start	12 months after Ministry of Health certifies operability Decreto 1072 art. 2.2.1.6.9.20, as of 2026-10-26 · pending

The rule

1. Delivery workers using digital platforms may be dependent and subordinated (ordinary employees) or independent and autonomous, subject to the primacy of reality principle. Platforms must tell couriers clearly which modality applies, give advance notice of material contract changes, may not impose exclusivity on independents and must guarantee rest.Ley 2466 de 2025, Art. 24 and 25, 2025-06-25 official text · verified 2026-10-26

2. For independent couriers, the platform pays 60 percent and the courier 40 percent of health and pension contributions, and the platform pays all of the occupational risk insurance. The contribution base is 40 percent of the courier's total income through the platform. Platforms must report hours of effective service to the collection system and give couriers a monthly statement.Ley 2466 de 2025, Art. 27, 2025-06-25 official text · verified 2026-10-26

3. Decreto 991 de 2026 sets the rules by monthly income on each platform. Under one minimum wage: no health contribution (the courier keeps subsidized or beneficiary health cover), compulsory pension on a base of one quarter, two quarters, three quarters or a full minimum wage according to income brackets (one to four weeks of contributions), full occupational risk paid by the platform, and voluntary family fund contributions paid by the courier. At or above one minimum wage: compulsory health, pension and risk on 40 percent of income, but never less than one minimum wage. Each platform contributes only on income earned through it. Couriers are classified in ARL risk class code 4 5320 01 (messenger activity).
Example: A courier earning COP 3,000,000 in a month on one platform: base COP 1,750,905 (40 percent of income is COP 1,200,000, below the minimum wage floor). Pension 16 percent COP 280,145 and health 12.5 percent COP 218,863: COP 499,008 in total, of which the platform pays COP 299,405 and the courier COP 199,603; the platform also pays ARL (for instance COP 76,164 if the class IV initial rate of 4.350 percent applies). / Base about US$554.36; contributions US$157.99 (platform US$94.80, courier US$63.20); ARL US$24.11.Decreto 1072 de 2015, as added by Decreto 991 de 2026, Art. 2.2.1.6.9.4, 2.2.1.6.9.5 and 2.2.1.6.9.11, 2026-08-04 official text · verified 2026-10-26 · changed: Decreto 991 de 2026 (4 August 2026, Diario Oficial 53.578 of 5 August 2026) added section 2.2.1.6.9 to Decreto 1072 de 2015.

4. The platform chapter of Ley 2466 (art. 24 to 30) takes effect 12 months after the government completes the required regulation and implementation. Under Decreto 991 de 2026 that 12 month period starts only when the Ministry of Health officially certifies that the technology adjustments for interoperability and collection are fully operational; voluntary pilots may run meanwhile.Ley 2466 de 2025; Decreto 1072 de 2015 as added by Decreto 991 de 2026, Ley 2466 art. 67; Decreto 1072 art. 2.2.1.6.9.20, 2026-08-04 official text · verified 2026-10-26 · changed: Start of the 12 month countdown tied to a future Ministry of Health certification (Decreto 991 de 2026 art. 2.2.1.6.9.20); no certification found as of 26 October 2026.

5. Platforms must register with the Ministry of Labor and report quarterly the number of active couriers by modality, give couriers clear information on automated monitoring and decision systems affecting orders, pay, safety, time and account suspension, allow human review of automated decisions, and may not suspend, restrict or deactivate accounts or withhold pay without justification.Ley 2466 de 2025, Art. 26, 28, 29 and 30, 2025-06-25 official text · verified 2026-10-26

6. Platforms must report work accidents of independent couriers to the ARL when they learn of them, and reporting is not evidence of subordination.Decreto 1072 de 2015, as added by Decreto 991 de 2026, Art. 2.2.1.6.9.13, 2026-08-04 official text · verified 2026-10-26

Monthly platform income	Weeks credited	Pension base COP	USD
Up to 1/4 minimum wage (COP 437,726)	1	437,726	138.59
Over 1/4 up to 2/4 (COP 875,453)	2	875,452	277.18
Over 2/4 up to 3/4 (COP 1,313,179)	3	1,313,179	415.77
Over 3/4 up to one minimum wage	4	1,750,905	554.36

Pension base for independent couriers earning under one minimum wage on a platform (2026 values, Decreto 991 de 2026)

Worked example

A courier earns COP 800,000 in a month on one app. Once the regime applies, the base is two quarters of the minimum wage, COP 875,452, credited as two weeks: pension of COP 140,072 (16 percent), split COP 84,043 platform and COP 56,029 courier, no health contribution, and ARL paid fully by the platform.
Another courier earns COP 3,000,000: the base is the COP 1,750,905 floor, and the platform pays COP 299,405 of the COP 499,008 health and pension contribution plus ARL (about COP 76,164 at the class IV initial rate).

Step by step

1. Decide and document for each courier whether the relationship is employment or independent, and tell couriers clearly (Ley 2466 art. 25).
2. Build systems to measure income per courier per month and to calculate the base and the 60/40 split.
3. Prepare registration with the Ministry of Labor and quarterly reporting (Ley 2466 art. 28).
4. Document automated management systems and set up human review of decisions (Ley 2466 art. 29 and 30).
5. Track the Ministry of Health certification that starts the 12 month countdown (Decreto 1072 art. 2.2.1.6.9.20).

Common traps

Assuming the regime is in force. Obligations start 12 months after the Ministry of Health certification, which had not been issued as of the verification date.
Independence on paper only. If the platform exercises subordination, the courier is an employee with full rights (Ley 2466 art. 25; CST art. 23).
Exclusivity clauses with independent couriers are prohibited (Ley 2466 art. 25 par.).

Sources

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