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Colombia payroll parafiscals: $2,000,000 → $80,000/mo

Employer contribution: fund 4% + SENA 2% + ICBF 3%. Under 10 SMLMV ($17,509,050) and with an eligible employer, the exemption leaves only the fund: $2,000,000 → $80,000/mo.

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Parafiscals per month

COP 80,000

Family fund (4%): COP 80,000

SENA (2%): COP 0

ICBF (3%): COP 0

SENA+ICBF exempt: earns less than 10 SMLMV (COP 17,509,050) and the employer is a company or a natural person with 2+ workers.

Annual total: COP 960,000

Law 21/1982 art. 7 (fund 4%), Law 89/1988 art. 1 (SENA 2%, ICBF 3%) and article 114-1 of the Tax Statute (Law 1819/2016 art. 65; the repeal of Law 1607/2012 art. 25 is in art. 376): exemption under 10 SMLMV and only for eligible employers. Educational estimate, not advice.

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Colombia cesantías: COP 2,000,000 / 360 → COP 2,000,000 + 240,000

CST art. 249 + 12% Law 52. Example: COP 2,000,000 × 360 / 360 = COP 2,000,000 plus interest COP 240,000.

Colombia prima: COP 2,000,000 / 180 days → COP 1,000,000

Estimate CST art. 306. Example: COP 2,000,000 × 180 / 360 = COP 1,000,000. Not cesantías or severance.

Colombia settlement: COP 2,000,000 resignation → COP 4,240,000

Cesantías + 12% + prima + vacation. Example: COP 2,000,000 / 360 / 180 → COP 4,240,000. Art. 64 separate.

Colombia payroll parafiscals 2026

The employer pays family compensation fund 4% + SENA 2% + ICBF 3% on the salary (Law 21 of 1982 art. 7 and Law 89 of 1988 art. 1). For workers earning less than 10 SMLMV, SENA and ICBF are exempt (article 114-1 of the Tax Statute, added by Law 1819 of 2016 art. 65, which repealed, through its art. 376, article 25 of Law 1607 of 2012): only the fund is paid. The exemption does not cover the family fund and needs two conditions: a salary below the threshold and an eligible employer (a company or a legal entity filing income tax, or a natural-person employer with two or more workers). A natural person with fewer than two workers is not exempt: they pay 9%.

At $2,000,000: $80,000/mo. At $20,000,000 (10 SMLMV or more): $1,800,000/mo (9%).

Calculate my parafiscals →

Formula

Employer parafiscals

salary × (4% fund + 2% SENA + 3% ICBF); under 10 SMLMV and with an eligible employer → 4% only

ItemValue
Monthly salary$2,000,000
Exemption threshold (10 SMLMV)$17,509,050
Fund (4%)$80,000
SENA (2%, exempt)$0
ICBF (3%, exempt)$0
Monthly total$80,000
Annual total$960,000

Common mistakes

  • Applying the exemption to a salary of 10 SMLMV or more: there the full 9% is paid.
  • Believing the family fund is also exempt (it is not: the 4% is always paid).
  • Confusing the employer contribution with the worker's withholding (they are separate).

When both conditions hold: the worker earns less than 10 SMLMV ($17,509,050 in 2026) and the employer is a company, a legal entity filing income tax, or a natural person with two or more workers. At 10 SMLMV or more, or with fewer than two workers, SENA and ICBF are paid.

No. The exemption is not a switch: it comes from the salary (under 10 SMLMV) and the type of employer. Only natural persons with fewer than two workers lose it, and they pay 9%.

No. Educational estimate. Check with your accountant.

Informational estimate

Educational content, not legal advice. Law 21 of 1982 art. 7, Law 89 of 1988 art. 1 and article 114-1 of the Tax Statute (Law 1819 of 2016 art. 65, which repealed art. 25 of Law 1607 of 2012 through its art. 376).