Colombia integral salary 2026
The integral salary (CST art. 132, Law 50 of 1990) cannot be below 10 SMLMV plus a 30% prestational factor: floor 13 SMLMV. Educational convention: 70% ordinary / 30% factor of the agreed amount.
With $26,000,000: $18,200,000 + $7,800,000. The 2026 floor is $22,761,765.
Calculate my integral salary →
Formula
ordinary = agreed × 70% · factor = agreed × 30% · floor = 13 × SMLMV
| Item | Value |
|---|---|
| Agreed integral salary | $26,000,000 |
| Ordinary (70%) | $18,200,000 |
| Prestational factor (30%) | $7,800,000 |
| 13 SMLMV floor 2026 | $22,761,765 |
Common mistakes
- Confusing it with Mexican SDI (different base, different law).
- Treating 10 SMLMV as the full floor (the 30% factor is missing).
- Paying prima, cesantías and vacation as if it were ordinary salary.
Workers with an agreed integral salary of at least 13 SMLMV.
No. Educational estimate. Check with your accountant.
Educational content, not legal advice. CST art. 132.