Colombia health and pension contributions 2026
At COP $10,000,000 ordinary salary the worker contributes $900,000: health $400,000, pension $400,000 and FSP $100,000. The contribution base is salary, capped at 25 minimum wages ($43,772,625).
If you set integral to 1, the base is 70% of salary. At $25,000,000 the IBC is $17,500,000 and contributions total $1,575,000.
The transport allowance is not part of the IBC. FSP (Law 797/2003) starts at 4 minimum wages. This tool does not compute payroll withholding.
Sources
- Law 100/1993 (worker 4% + 4%; integral IBC at 70%)
- Law 1607/2012 art. 5 (25 minimum-wage cap)
- Law 797/2003 — FSP
- Decree 1469/2025 (SMMLV $1,750,905, in force)
Confirm the contribution base on your payslip. Independent contractors follow different rules.