How much is deducted for health in Colombia?

4% of your monthly salary. With a salary of 3,000,000, that's 120,000 a month.

How much is deducted for pension?

Also 4% of your salary. With 4 SMLMV or more, the Pension Solidarity Fund is added, starting at 1%.

What is the Pension Solidarity Fund?

An additional pension contribution, paid by the employee, for those with an IBC of 4 SMLMV or more. It funds subsidies for low-income people and ranges from 1% to 2% based on income.

Does the transportation allowance count toward contributions?

No. Contributions are calculated on the salary; the allowance isn't part of the IBC.

How much does my employer contribute?

Ordinarily, 8.5% to health and 12% to pension, plus other contributions. There are exemptions and special cases, so these are only a reference.

Can this be used to calculate an employee's cost to the company?

No: it focuses on what's deducted from the employee. The total cost includes benefits, payroll taxes, occupational risk insurance (ARL), and other items.

Colombia Employee Social Security Calculator

Colombia · Taxes

Calculate how much is deducted for health and pension as an employee in Colombia, and when the Pension Solidarity Fund is added. It also shows, for reference only, the employer's ordinary contributions.

How is it calculated?

On your contribution base income (IBC), which for an employee is their monthly salary (excluding the transportation allowance), the employee contributes 4% to health and 4% to pension. If the IBC is 4 SMLMV or more (7,003,620 in 2026), the Pension Solidarity Fund is added: 1% between 4 and under 16 SMLMV, and 1.2% to 2% in steps up to 20 SMLMV or more. The IBC has a minimum of 1 SMLMV and a maximum of 25 SMLMV. For reference, the ordinary employer contributes 8.5% to health and 12% to pension, but there can be exemptions or other business situations that change those contributions, so this calculator can't be used to calculate an employee's total cost to the company.

Examples

Salary of 3,000,000
Health 120,000 and pension 120,000. Total employee deductions: 240,000.
Salary of 8,000,000 (with Solidarity Fund)
Health 320,000, pension 320,000, and 1% Solidarity Fund (80,000). Total deductions: 720,000.
Minimum wage
Health 70,036 and pension 70,036. Total deductions: 140,072.

Employee and employer contributions

Contributions are calculated on the contribution base income (IBC): your salary, excluding the transportation allowance, with a minimum of 1 SMLMV (1,750,905) and a maximum of 25 SMLMV. Employer contributions are only a reference: there can be exemptions and other contributions (ARL, family compensation fund).

Contribution	Employee	Employer (ordinary)
Health	4.0%	8.5%
Pension	4.0%	12.0%
Pension Solidarity Fund	From 4 SMLMV: 1% to 2%	Not applicable

Sources

Colombian Ministry of Health and Social Protection — contributions to the General Health Social Security System — in effect since December 1993 · reviewed on September 24, 2026
Colombian Law 100 of 1993, Law 797 of 2003, and Law 2381 of 2024 — pension contributions and Pension Solidarity Fund (the reform takes effect April 1, 2027) — in effect since January 2003 · reviewed on September 24, 2026
UGPP (Colombian contributions oversight authority) — contribution base income (IBC), PILA, and employee/independent contributions — in effect since May 2026 · reviewed on September 24, 2026
Colombian Presidency / Ministry of Labor — Decree 0159 of 2026 (current legal monthly minimum wage, transitional setting) — in effect since January 2026 · reviewed on September 24, 2026

Frequently asked questions

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