This article explains how payroll works for employees engaged in Colombia through RemoFirst, covering pay schedules, deductions, salary structure, the statutory extra payments, leave, working time and end-of-employment entitlements. Colombia supports both Ordinary Salary and Integral Salary structures. Employees under the ordinary salary model receive additional statutory payments and benefits throughout the year, while integral salary employees receive a consolidated compensation package.
If you have a question that is not answered below, contact RemoFirst support, and the team will be happy to help.
Payroll Schedule in Colombia
How often are employees paid in Colombia?
Employees in Colombia are paid monthly.
When are employees paid in Colombia?
Employees in Colombia are paid on the last working day of the month.
What currency are employees paid in Colombia?
Employees in Colombia are paid in Colombian Pesos (COP).
Payslips in Colombia
When are Colombian payslips issued?
Payslips in Colombia are generally uploaded to the platform on the business day following the salary payment.
What deductions appear on a Colombian payslip?
Common deductions on a Colombian payslip include:
- Health contributions (employee portion)
- Pension contributions (employee portion)
- Income tax withholding, where applicable
Additional deductions may apply depending on salary level and employee elections.
Salary Structure in Colombia
What salary types exist in Colombia?
Two salary structures are supported in Colombia:
- Ordinary Salary: includes the monthly salary, the 13th Salary (Prima), the 14th Salary (Cesantías), interest on Cesantías and vacation accrual.
- Integral Salary: designed for higher earners, this includes most statutory benefits within the salary itself, except the vacation entitlement, which remains separate.
How many salary payments are made each year in Colombia?
Under the Ordinary Salary structure there are 14 salary components annually. Under the Integral Salary structure there are 12 monthly payments annually.
13th Salary (Prima de Servicios) in Colombia
What is the 13th Salary in Colombia?
The 13th Salary is a mandatory statutory benefit for employees under the Ordinary Salary structure in Colombia.
When is the 13th Salary paid in Colombia?
The 13th Salary in Colombia is paid in two halves: 50% in June and 50% in December.
Is the 13th Salary accrued in Colombia?
Yes. The cost is accrued monthly even though payment occurs twice per year.
14th Salary (Cesantías) in Colombia
What are Cesantías in Colombia?
Cesantías are a mandatory severance savings fund contribution in Colombia.
When are Cesantías paid in Colombia?
The employer deposits the accrued amount into the employee's severance fund annually, by mid-February.
What happens to Cesantías when employment ends in Colombia?
The employee may access the accumulated balance according to Colombian regulations.
Interest on Cesantías in Colombia
What is Interest on Cesantías in Colombia?
Employers in Colombia must pay annual interest equal to 12% of the accrued severance balance.
When is Interest on Cesantías paid in Colombia?
It is typically paid directly to the employee in January each year.
Salary Proration in Colombia
Why was my first salary in Colombia lower than expected?
Employees who join mid-month in Colombia receive a prorated salary.
How is proration calculated in Colombia?
Proration in Colombia is calculated as:
Daily Rate = Monthly Salary ÷ 30
Prorated Salary = Daily Rate × Days Worked
Colombian payroll always assumes a 30-day month for salary calculations.
Tax and Social Security in Colombia
What employee contributions apply in Colombia?
Employees in Colombia contribute to:
- Health insurance: 4% of salary
- Pension system: 4% of salary
- Income tax, where applicable
An additional pension solidarity contribution applies to higher earners (generally those earning four or more minimum wages).
What determines tax withholding in Colombia?
Income tax withholding in Colombia depends on the salary level, the applicable tax thresholds and the tax regulations in force. Payroll calculates deductions automatically based on statutory rules.
Connectivity Allowance in Colombia
Updated for 2026: The 2026 minimum wage rose to COP 1,750,905 per month, and the connectivity allowance rose to COP 249,095 per month (from COP 200,000 in 2025).
What is the Connectivity Allowance in Colombia?
The Connectivity Allowance is a mandatory monthly allowance for remote employees in Colombia who earn up to two times the legal minimum wage. For remote workers it takes the place of the transport allowance.
What is the amount of the Connectivity Allowance in Colombia?
For 2026, the allowance is COP 249,095 per month.
Who receives the Connectivity Allowance in Colombia?
Eligible lower-income employees in Colombia who work remotely and earn up to two minimum wages.
Reimbursements in Colombia
How are reimbursements paid in Colombia?
Reimbursements in Colombia are paid separately from payroll. They are usually processed on the same day as the salary payment, or one business day later.
Are receipts required in Colombia?
Yes. Invoices in Colombia should be issued in the name of the local employing entity and include its Colombian tax identification (RUT). RemoFirst can provide these details.
Are reimbursements taxable in Colombia?
Generally, no, provided the documentation complies with Colombian tax requirements.
Public Holidays in Colombia
How many public holidays are there in Colombia?
Colombia observes around 18 public holidays annually, which is among the highest in the world.
Can employees work on public holidays in Colombia?
Yes. However, additional compensation rules apply when an employee works on a public holiday in Colombia.
How is holiday work paid in Colombia?
Work on a Sunday or public holiday carries a surcharge in addition to normal pay. Under the 2025 labor reform (Law 2466), this surcharge is being increased in stages: 80% from July 2025, so daytime Sunday or holiday work is currently paid at about 1.8 times the normal rate, rising to 90% from 1 July 2026 and 100% from 1 July 2027. Overtime worked on a Sunday or holiday carries higher combined rates.
Annual Leave in Colombia
What annual leave entitlement applies in Colombia?
Employees in Colombia receive 15 paid working days of annual leave.
When can annual leave be used in Colombia?
Leave accrues from day one but is generally available after one year of continuous service.
How does annual leave accrue in Colombia?
Leave in Colombia accrues at 1.25 days per month.
Can annual leave be carried over in Colombia?
Yes. Unused leave in Colombia may generally be carried forward for up to four years.
Sick Leave in Colombia
Is sick leave available in Colombia?
Yes. There is no fixed annual cap on sick leave in Colombia.
What documentation is required for sick leave in Colombia?
A medical certificate is generally required from the second day of absence onward.
How is sick leave paid in Colombia?
For the first 2 days, the employer pays approximately 66.67% of salary. From day 3 onward, the EPS (the employee's health provider) reimburses according to statutory rules.
Maternity Leave in Colombia
What maternity leave entitlement applies in Colombia?
Eligible employees in Colombia receive 18 weeks of paid maternity leave.
Who pays maternity leave in Colombia?
The employer initially pays the salary and is subsequently reimbursed by the EPS.
What documentation is required for maternity leave in Colombia?
A medical certificate and birth documentation are required.
Paternity Leave in Colombia
What paternity leave entitlement applies in Colombia?
Eligible fathers in Colombia receive 2 weeks of paid paternity leave.
Who pays paternity leave in Colombia?
The employer initially pays the salary and is subsequently reimbursed by the EPS.
What documentation is required for paternity leave in Colombia?
A birth certificate is required, and the leave request must be made within the statutory deadlines.
Working Hours in Colombia
Changing on 15 July 2026: The standard working week reduces from 44 hours to 42 hours on 15 July 2026, completing the phased reduction under Law 2101 of 2021. This does not reduce salaries.
What are standard working hours in Colombia?
The standard working week in Colombia is currently 44 hours, following a phased reduction. It reduces to 42 hours from 15 July 2026. The hours can be spread over five or six days by agreement.
What overtime rates apply in Colombia?
Overtime rates in Colombia are:
- Daytime overtime: 125% (a 25% surcharge)
- Nighttime overtime: 175% (a 75% surcharge)
- Sunday or public holiday overtime: higher combined rates depending on circumstances
Since 25 December 2025, the night work period runs from 7:00 PM to 6:00 AM (previously from 9:00 PM). Hours worked in that window within the normal schedule carry a 35% night surcharge.
Are overtime payments taxable in Colombia?
Yes. Overtime is taxable in Colombia, and employer contributions also increase because overtime forms part of compensation.
Probation in Colombia
What probation period applies in Colombia?
Probation periods in Colombia depend on the contract type:
- Permanent contracts: up to 60 days
- Fixed-term contracts: a maximum of 20% of the contract duration, up to 60 days
Can probation be extended in Colombia?
No. Statutory limits apply and probation cannot be extended beyond them.
Employment Changes in Colombia
What changes commonly require documentation in Colombia?
Examples of changes in Colombia that commonly require documentation include:
- Job title changes
- Contract amendments
- Contract extensions
- Salary structure changes
- Employment transfers
Under the 2025 labor reform, fixed-term contracts are limited to a maximum total duration of four years, after which they become indefinite.
Can salaries be reduced in Colombia?
Generally no. Salary reductions are highly restricted under Colombian law.
Resignation in Colombia
Is notice required when resigning in Colombia?
Employees in Colombia commonly provide 15 calendar days' notice. However, this is customary rather than a strict legal requirement.
What is included in final pay in Colombia?
Final pay in Colombia may include:
- Outstanding salary
- Unused vacation payout
- Prorated Prima
- Prorated Cesantías
- Interest on Cesantías
When is final pay processed in Colombia?
Final pay in Colombia is typically processed shortly after the last working day, once funding is available.
Termination in Colombia
Can employees be terminated without cause in Colombia?
Yes. However, statutory severance obligations generally apply when an employee in Colombia is terminated without cause.
Are there protected employees in Colombia?
Yes. Additional protections apply to employees on sick leave, pregnant employees, employees on maternity or paternity leave, employees with disabilities and union-protected employees.
What happens if a protected employee is terminated in Colombia?
Significant legal risk exists, including possible reinstatement, back pay and penalties.
Is severance required in Colombia?
Generally yes, for terminations without cause. For indefinite contracts, statutory severance (indemnización) is broadly:
- For employees earning less than 10 minimum wages: 30 days of salary for the first year of service, plus 20 days for each additional year.
- For employees earning 10 or more minimum wages: 20 days of salary for the first year, plus 15 days for each additional year.
For fixed-term contracts, severance without cause is generally the salary for the remaining term. The exact amount depends on contract type, salary and length of service.
For any payroll question about Colombia not answered above, contact RemoFirst support and the team will be glad to help.
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