You might also like
Colombia FSP: COP 10,000,000 → COP 100,000
The Pension Solidarity Fund (Law 797/2003) is an extra worker contribution. It starts at 4 minimum wages. Between 4 and 16 SMMLV the rate is 1%.
At COP 10,000,000 (about 5.7 SMMLV in 2026) the IBC is 10,000,000 and FSP is COP 100,000. Not the 4% pension.
- Floor: 4 SMMLV (COP 7,003,620).
- 1% up to 16 SMMLV.
- Worker pays it.
2026 examples (minimum wage 1,750,905)
| Salary / IBC | SMMLV | Rate | FSP |
|---|---|---|---|
| COP 7,000,000 | 4.00 | 0% | COP 0 |
| COP 10,000,000 | 5.71 | 1% | COP 100,000 |
| COP 28,014,480 | 16.00 | 1.2% | COP 336,174 |
Law 797/2003 table: 4–16 SMMLV = 1%; 16–17 = 1.2%; …; ≥20 = 2%. IBC cap 25 SMMLV.
Frequently asked questions
How much FSP at COP 10,000,000?
Between 4 and 16 minimum wages the rate is 1%. IBC COP 10,000,000 × 1% = COP 100,000. Worker deduction (Law 797/2003).
Does it apply under 4 SMMLV?
No. FSP starts at 4 SMMLV (COP 7,003,620 in 2026, Decree 1469/2025).
Is this the 4% pension?
No. Pension 4% is separate. FSP is additional (Law 797/2003).
Is this full net salary?
No. Net salary adds health, pension, FSP, and withholding. This page isolates FSP only.
Is this tax advice?
No. Educational estimate.
- Colombia net salary: Health 4% + pension 4% + FSP + art. 383 withholding.
- 95 UVT threshold: Withholding floor: 95 × 52,374 = COP 4,975,530.
More Colombia calculators (net pay, settlement, prima and cesantías).