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Colombia health and pension contributions 2026

Calculate the contribution base, 4% health, 4% pension and Solidarity Fund.

Inputs
Enter values to calculate
Results

Worker contributions

$900,000

Contribution base

$10,000,000

Health 4%

$400,000

Pension 4%

$400,000

Pension Solidarity Fund

$100,000

Salary minus contributions

$9,100,000

2026: minimum wage $1,750,905 (Decree 1469/2025), health 4%, pension 4%, Law 797/2003 FSP (1%–2%) and a 25 minimum-wage IBC cap. Integral salary contributes on 70%. Excludes payroll withholding.

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).

Integral salary

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)
Educational estimate

Confirm the contribution base on your payslip. Independent contractors follow different rules.