Calcufast

Colombia employer payroll cost calculator

Estimate 2026 monthly employer cost in Colombia: 12% pension, 4% CCF, ARL, benefits accrual and transport allowance. COP 2 million → $3,060,208.44 with ET 114-1 relief.

Inputs
Enter values to calculate
Results

Enter monthly wage.

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%)

ItemCOP
Wage2,000,000
Transport allowance (≤ 2 SMMLV)249,095
Pension 12%240,000
CCF 4%80,000
ARL 0.522%10,440
Health 8.5% / SENA / ICBF0
Prima + cesantías + interest + vacation480,673.44
Monthly total3,060,208.44

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.