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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 / IBCSMMLVRateFSP
COP 7,000,0004.000%COP 0
COP 10,000,0005.711%COP 100,000
COP 28,014,48016.001.2%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.

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