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Social security in Colombia 2026
The employee side is 4% for health and 4% for pension, with a solidarity-fund surcharge starting at 1.5% above 4 monthly minimum wages and reaching 3% above 20.
A 2024 reform would route contributions on the first 2.3 minimum wages to the public pillar, but the Constitutional Court suspended it before its July 2025 start — the old dual system still applies while review continues.
At a glance
- top rate
- Up to 11% of salary (4% + 4% + 3% solidarity)
- entry band
- 8% for pay up to 4 minimum wages
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Employer remits with its own share
- residency basis
- All resident employees; self-employed above 1 minimum wage
- regime flag
- Contribution base capped at 25 monthly minimum wages
Rates
Employee contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 4% | Salary up to 25 minimum wages | Health insurance |
| 4% | Salary up to 25 minimum wages | Pension (old age, disability, survivors) |
| 1.5% – 3% | Salary | Pension solidarity fund — from 1.5% above 4 monthly minimum wages, rising to 3% above 20 |
Solidarity-fund tiers (reform schedule — suspended pending court review)
| Pay (monthly minimum wages) | Rate |
|---|---|
| Up to 4 | 0% |
| 4 – 7 | 1.5% |
| 7 – 11 | 1.8% |
| 11 – 19 | 2.5% |
| 19 – 20 | 2.8% |
| Over 20 | 3% |
Thresholds & allowances
- Tax treatmentMandatory contributions are non-taxable income
Both health and pension contributions come off the income tax base
- Voluntary pension savings25% of income, max 2,500 tax value units (UVT)
Contributions to the individual-savings pension regime are non-taxable within the cap
Residency
Residency trigger
All resident employees contribute; the self-employed must join once monthly income passes 1 minimum wage, on a specially determined base.
Non-resident treatment
Coverage follows Colombian employment; the reformed system's four pillars also include a state-funded basic income for residents in extreme poverty.
Notes
- Employers pay the larger share on top — the figures here are the worker's side only.
- The 2024 reform (Law 2381) was designed to make the public and private systems complementary — public pillar on the first 2.3 minimum wages — but the Constitutional Court suspended its entry into force in June 2025; the pre-reform rules still govern contributions.
- People who never reach a full pension can receive a lifelong benefit of up to 80% of the minimum wage under the semi-contributory pillar.
- Pension payments themselves enjoy the 1,000 tax-value-unit monthly exemption on the income tax side.
FAQ
How much social security do employees pay in Colombia?
8% of salary (4% health + 4% pension) up to 4 minimum wages, rising to as much as 11% with the solidarity surcharge at very high pay — on a base capped at 25 minimum wages.
Do the self-employed contribute in Colombia?
Yes — anyone earning above 1 monthly minimum wage must pay both the 4% health and 4% pension shares on a specially calculated base.
Figures: tax year 2026, compiled from public sources. Not tax advice.