Colombia worker IBC contributions 2026
At $10,000,000 ordinary salary the worker contributes $900,000: health $400,000, pension $400,000 and FSP $100,000 (1%). 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.
Default example: $10,000,000 → $900,000
| Item | Amount |
|---|---|
| Gross salary (IBC) | $10,000,000 |
| Health 4% | $400,000 |
| Pension 4% | $400,000 |
| FSP 1% (Law 797, ≥4 min. wages) | $100,000 |
| Total worker contributions | $900,000 |
| Salary minus contributions | $9,100,000 |
Common 2026 scenarios
| Salary | Type | IBC | Contributions |
|---|---|---|---|
| $1,750,905 (min. wage) | Ordinary | $1,750,905 | $140,072 (8%, no FSP) |
| $2,000,000 | Ordinary | $2,000,000 | $160,000 |
| $10,000,000 | Ordinary | $10,000,000 | $900,000 |
| $25,000,000 | Integral (70%) | $17,500,000 | $1,575,000 |
| $60,000,000 | Ordinary (cap) | $43,772,625 | $4,377,263 |
FSP and IBC cap
| Rule | 2026 detail |
|---|---|
| Worker health + pension | 4% + 4% on the IBC (Law 100/1993) |
| FSP (Law 797/2003) | From 4 min. wages: 1% (4–16), then 1.2%–2% (≥20 min. wages) |
| IBC cap | 25 min. wages = $43,772,625 (Law 1607/2012 art. 5) |
| Integral salary | IBC = 70% of integral pay |
| Transport allowance | Not part of the IBC |
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. This tool does not compute payroll withholding.