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Colombia salary calculator 2026

Free Colombia salary calculator 2026: net take-home pay for employees (contrato laboral). Salud 4% and pension 4% on the IBC, optional FSP, and the retencion en la fuente por salarios on the UVT-based art. 383 table after the 25% renta exenta. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Colombia (2026)

Educational monthly model for tax year 2026 (annual = month x 12), currency COP - not a payroll system, not a tax return, not tax advice. Everything is denominated in UVT (unidad de valor tributario, art. 868 Estatuto Tributario): the retencion en la fuente table and the 25% renta exenta cap are converted from UVT to COP at the engine UVT value. UVT 2026 = 52,374 COP (DIAN Resolucion 000238 of 15 December 2025) and SMMLV 2026 = 1,750,905 COP (Decreto 1469/2025, reaffirmed by Decreto 0159/2026) are the official 2026 figures. Out of scope: dependientes, medicina prepagada, intereses de vivienda and AFC / voluntary pension deductions, the 40% / 1,340-UVT annual global cap, procedimiento 2 (semi-annual fixed percentage), and the SENA / ICBF parafiscales exonerated under art. 114-1 ET for earners below 10 SMMLV.

Employment (contrato laboral)

  • Aportes obligatorios on the IBC (ingreso base de cotizacion, the salary floored at 1 SMMLV and capped at 25 SMMLV): salud 4% (art. 204 Ley 100/1993, employee share) and pension 4% (art. 20 Ley 100/1993, employee share).
  • FSP (Fondo de Solidaridad Pensional, art. 27 Ley 100/1993, Decreto 1833/2016): an additional solidarity contribution for high earners with IBC at or above 4 SMMLV, 1% from 4 to 16 SMMLV and rising to 2% above 20 SMMLV.
  • Retencion en la fuente por salarios (procedimiento 1, art. 383 + 388 ET): depuracion = gross - aportes - 25% renta exenta (art. 206 num. 10 ET, capped at 790 UVT/year = 65.8333 UVT/month, after Ley 2277/2022 repealed the old 240 UVT/month cap), then the art. 383 ET progressive UVT table (0% up to 95 UVT, then 19 / 28 / 33 / 35 / 37 / 39%).
  • Net = gross - aportes - retencion. Employer cost view adds salud 8.5%, pension 12%, ARL (riesgos laborales, class I 0.522% default) and caja de compensacion 4%.

Sources: DIAN - UVT 2026 = 52,374 COP (Resolucion 000238 of 15 Dec 2025); Estatuto Tributario art. 383 retencion table, art. 388 base de retencion, art. 206 num. 10 renta exenta 25% (Ley 2277/2022), Ministerio del Trabajo - SMMLV 2026 = 1,750,905 COP (Decreto 1469/2025); Ley 100/1993 art. 204 salud, art. 20 pension, art. 27 FSP.

Independiente (prestacion de servicios)

  • A contratista independiente pays their own aportes a seguridad social on an IBC of 40% of the monthly contracted income (art. 244 Ley 1955/2019 / art. 89 Ley 2277/2022), floored at 1 SMMLV and capped at 25 SMMLV.
  • On that IBC the contratista pays the FULL salud 12.5% (art. 204 Ley 100/1993, both shares) and the FULL pension 16% (art. 20 Ley 100/1993, both shares), plus the FSP solidarity contribution for IBC at or above 4 SMMLV.
  • Retencion en la fuente on the cedula general (art. 383 + 388 + 336 ET): depuracion = income - aportes - 25% renta exenta (capped at 790 UVT/year = 65.8333 UVT/month, art. 206 num. 10 ET via art. 336), then the same art. 383 ET UVT table as salaries (0% up to 95 UVT, then 19 / 28 / 33 / 35 / 37 / 39%).
  • The art. 383 ET cedula-general routing is used (the common case for service fees); the art. 392 ET fixed-percentage service withholding is out of scope. ARL is risk-class dependent and usually paid by the contracting entity, so it is not deducted from the contratista net.
  • Out of scope: dependientes, real costs, medicina prepagada, intereses de vivienda, AFC and the 40% / 1,340-UVT annual global cap.

Sources: DIAN - UVT 2026 = 52,374 COP; Estatuto Tributario art. 383 retencion table, art. 388 / 336 cedula general, art. 206 num. 10 renta exenta 25% (Ley 2277/2022), Ministerio del Trabajo - SMMLV 2026 = 1,750,905 COP; Ley 1955/2019 art. 244 (IBC 40% del ingreso); Ley 100/1993 art. 204, 20, 27.