Colombia 2026 employer cost
The employer pays wages plus IBC contributions plus benefits accrual. Worker 4%+4% is out of scope.
Example COP 2,000,000 (ET 114-1 relief, ARL 0.522%)
| Item | COP |
|---|---|
| Wage | 2,000,000 |
| Transport allowance (≤ 2 SMMLV) | 249,095 |
| Pension 12% | 240,000 |
| CCF 4% | 80,000 |
| ARL 0.522% | 10,440 |
| Health 8.5% / SENA / ICBF | 0 |
| Prima + cesantías + interest + vacation | 480,673.44 |
| Monthly total | 3,060,208.44 |
Without relief the same wage costs 3,330,208.44.
ET 114-1 skips employer health 8.5%, SENA 2% and ICBF 3% for workers under 10 SMMLV. CCF and pension still apply. Allowance is not IBC (CST 128).
Educational estimate, not legal advice.
Sources: ET 114-1, Law 100/1993, Law 21/1982, Decree 1470/2025.