Health insurance — employer

Colombia's employer health insurance obligation requires all employers to register employees with the Colombian Health System (Sistema General de Seguridad Social en Salud, SGSSS) and contribute to their health coverage. The employer must affiliate each employee within thirty days of hire and maintain continuous coverage throughout the employment relationship.

Employers contribute a percentage of the employee's base salary to the health insurance system. The contribution rate is currently 8.5 percent of the employee's monthly salary, with the employee contributing 4 percent. The employer's contribution funds the selected health insurance provider (EPS — Entidad Promotora de Salud) chosen by the employee or assigned by default.

This obligation is governed by Law 100 of 1993, which established Colombia's social security system, and is enforced by the Ministry of Labor and the Superintendence of Health (Superintendencia Nacional de Salud). The Colombian Institute of Family Welfare (ICBF) and the Colombian Family Compensation Fund (CAJA) also oversee related family and occupational risk coverage.

Employers must maintain proof of health insurance affiliation for all employees and ensure contributions are paid on time each month. Failure to register employees or remit contributions can result in significant fines and legal liability. Payroll teams must verify that each employee is properly affiliated with an EPS, track contribution payments, and maintain documentation for labor inspections. During employment termination, employers must ensure the employee's health coverage continues uninterrupted through the appropriate transition procedures established by the SGSSS.