Colombia FSP: COP 10,000,000 → COP 100,000

Pension Solidarity Fund at COP 10,000,000 (5.7 SMMLV) is 1% = COP 100,000. From 4 minimum wages. Not the 4% pension.

The figures in the title are an example. Change the inputs to see your result.

Inputs

Enter values to calculate

Gross monthly salary (COP)

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

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

UVT $52,374. Convert a taxable base to UVT and estimate art. 383 withholding. Default $6,825,000 → $351,398.

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.

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.

Between 4 and 16 minimum wages the rate is 1%. IBC COP 10,000,000 × 1% = COP 100,000. Worker deduction (Law 797/2003).

No. FSP starts at 4 SMMLV (COP 7,003,620 in 2026, Decree 1469/2025).

No. Pension 4% is separate. FSP is additional (Law 797/2003).

No. Net salary adds health, pension, FSP, and withholding. This page isolates FSP only.

No. Educational estimate.