Sick leave

Sick Leave in Colombia

In Colombia, sick leave entitlements are governed by the health and social security framework, with the Employee Health Plan (EPS) assuming financial responsibility for extended periods of incapacity. Under current regulations, employees are entitled to paid sick leave during periods of medical incapacity, with the employer covering the first two days of absence and the EPS covering incapacity from the third day through day 180.

This rule is established under Colombian labor law and social security regulations, with recent clarification provided in Concepto 024961 de 2024 issued by the Departamento Administrativo de la Función Pública. The concept explicitly defines the division of financial responsibility: employers must pay wages for the initial two days of incapacity, while the EPS assumes payment obligations from day three through day 180 of continuous medical incapacity.

The 180-day threshold represents the maximum period during which the EPS covers incapacity benefits at the standard rate. Beyond this period, different provisions may apply depending on the nature of the disability and applicable social security regulations.

Employers and payroll teams in Colombia must ensure proper coordination with employees' registered EPS providers to confirm coverage and avoid payment gaps. Documentation of medical incapacity must be obtained from authorized healthcare providers and submitted to the EPS within required timeframes. Employers should maintain clear records of the first two days of incapacity paid directly and verify that the EPS has accepted responsibility for subsequent days. Failure to properly coordinate with the EPS or maintain required documentation can result in compliance issues and potential liability for unpaid benefits.