Sick leave

Sick leave in Colombia is governed by the Colombian labor code and social security regulations, with recent clarification provided by Concepto 024961 de 2024 from the Departamento Administrativo de la Función Pública. Under Colombian law, employees are entitled to paid sick leave when they become incapacitated due to illness or injury and obtain medical certification from an authorized healthcare provider.

The responsibility for payment of sick leave benefits is divided between the employer and the employee's health insurance provider, known as the EPS (Entidad Promotora de Salud). During the first two days of incapacity, the employer bears the obligation to pay the employee's full salary. From the third day through day 180 of incapacity, the EPS assumes responsibility for paying the incapacity benefit, which is typically calculated as a percentage of the employee's base salary as defined by social security regulations.

This framework is established under Colombian labor law, specifically the Colombian Labor Code and the social security system regulations overseen by the Ministry of Labor and the Superintendence of Health and Pension Funds.

Employers and payroll teams must ensure they maintain proper documentation of medical incapacity certificates and coordinate with employees' designated EPS providers to confirm benefit eligibility and payment responsibility. During the first two days of absence, employers must continue salary payments while the employee obtains medical certification. After day two, payroll teams should verify that the EPS has assumed payment obligations and maintain records of all incapacity documentation for compliance and audit purposes.