Colombia Independent Contractor Social Security Calculator
Colombia · TaxesCalculate how much you must pay for health, pension, and occupational risk insurance (ARL) as an independent worker in Colombia, whether you're a contractor under a personal services contract or self-employed. This is an estimate: it doesn't replace the official PILA filing.
How is it calculated?
The independent worker pays the full contribution. Health: 12.5% of the IBC (contribution base income). Pension: 16% of the IBC. ARL (based on risk class): I 0.522%, II 1.044%, III 2.436%, IV 4.350%, V 6.960%. From 4 SMLMV of IBC and up, the Pension Solidarity Fund is added (1% to 2%). The IBC is 40% of monthly income: for personal services contracts, on income without deducting costs; for self-employment (and other contracts), on net income, that is, income minus the real costs and expenses you can support with documentation. The IBC never goes below 1 SMLMV (1,750,905) or above 25 SMLMV. Since Decree 379 of 2026, new rules apply to self-employed independents; this calculator uses real costs and doesn't apply the UGPP's presumed-cost method. ARL enrollment is mandatory for contractors with a personal services contract longer than one month: generally the contractor pays it for risk classes I, II, and III, and the contracting party pays it for IV and V; for self-employment it's usually voluntary.
Examples
Personal services contractor with income of 10,000,000
40% IBC = 4,000,000. Health 500,000 and pension 640,000. Total contributions: 1,140,000.
Contractor with income of 4,000,000 and ARL class I
40% (1,600,000) falls below the minimum, so the IBC is 1 SMLMV (1,750,905). Health 218,863, pension 280,145, and ARL 9,140. Total: 508,148.
Self-employed: income of 6,000,000 and costs of 2,000,000
Net income 4,000,000 and 40% = 1,600,000, below the minimum: IBC of 1,750,905. Total contributions: 499,008.
How an independent worker's contributions are calculated
The IBC is 40% of your monthly income, with a minimum of 1 SMLMV. On that IBC you pay health (12.5%) and pension (16%), plus ARL if it applies to you.
The IBC never goes below 1 SMLMV (1,750,905) or above 25 SMLMV.
| Type of worker | Income the 40% is taken from |
|---|---|
| Personal services contractor | Monthly income, without deducting costs |
| Self-employed worker | Net income: income minus real, documentable costs and expenses |
ARL rates by risk class
| Risk class | Rate |
|---|---|
| I | 0.522% |
| II | 1.044% |
| III | 2.436% |
| IV | 4.350% |
| V | 6.960% |
Sources
- Colombian Ministry of Health and Social Protection — Decree 379 of 2026 (self-employed independent worker contributions) — in effect since May 2026 · 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 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
- 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