Calcufast

Colombia contractor SS: $5,000,000 → $580,440 (IBC $2,000,000)

Personal-services contract: 40% contribution base, 12.5% health, 16% pension and class-I ARL. UGPP example: $5,000,000 → $580,440.

Inputs
Enter values to calculate
Results

This month’s contributions

$580,440

Contribution base (IBC)

$2,000,000

Health 12.5%

$250,000

Pension 16%

$320,000

Class-I ARL

$10,440

Solidarity fund

$0

Fees after contributions

$4,419,560

LineAmount
Monthly fees$5,000,000
40% of fees$2,000,000
Contribution base (IBC)$2,000,000

Educational estimate from Law 2277 of 2022 art. 89 and the UGPP personal-services ABC. Health 12.5%, pension 16%, class-I ARL 0.522%. 2026 minimum wage $1,750,905. Own-account / Decree 0379 cost tables are out of scope. Not UGPP advice.

You might also like

Colombia SS: $10,000,000 → $900,000 (4%+4%+FSP)

Calculate IBC, health 4%, pension 4% and FSP: $10,000,000 → $900,000; integral $25M → $1,575,000; min. wage → $140,072.

Colombia net salary: COP 10,000,000 → 8,748,602

At COP 10,000,000 gross the estimated take-home is 8,748,602 (health 4%, pension 4%, FSP and DIAN withholding 2026).

Monthly Budget Calculator: 50/30/20 Needs, Wants & Savings

Split net income with 50/30/20 or 70/20/10. Example $10,000 → $2,000/month savings ($24,000/year).

More Colombia calculators (net pay, settlement, prima and cesantías).

Colombia independent-contractor contributions 2026

On a personal-services contract, the contribution base is not 100% of the fee. Law 2277 of 2022 art. 89 sets it at 40% of the monthly contract value, without VAT. UGPP’s worked example: $5,000,000 → IBC $2,000,000 → $580,440.

Same example in the guide → · Employee 4%+4% contributions →

Quick answer

Fees $5,000,000 → IBC $2,000,000 → health $250,000 + pension $320,000 + class-I ARL $10,440 = $580,440.

Educational estimate

Not UGPP advice. Own-account work and the Decree 0379 / Resolution 532 cost tables are out of scope.

How the IBC is built

Personal-services IBC (art. 89)

IBC = min(max(fees_without_VAT × 40%, 1 minimum wage), 25 minimum wages)

The 40% does not allow cost deductions. The 1-SMMLV floor ($1,750,905 in 2026) applies only if you are already obligated (fees ≥ 1 SMMLV). The cap is 25 SMMLV ($43,772,625).

UGPP example: $5,000,000 → $580,440

LineMathAmount
Monthly fees$50,000,000 / 10 months$5,000,000
IBC5,000,000 × 40%$2,000,000
Health 12.5%2,000,000 × 0.125$250,000
Pension 16%2,000,000 × 0.16$320,000
Class-I ARL2,000,000 × 0.522%$10,440
Total$580,440

UGPP treats it as mandatory when the contract is longer than one month. This page only uses class I (0.522%) from the official example.

No. An employee pays 4% + 4% on salary. A contractor pays 12.5% + 16% on 40% of fees.