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Employees must submit current-year expenses within 60 days of the expense date or within 30 days after returning from a business trip, whichever is later. Prior-year expenses must be submitted no later than February 1 of the following year.
Employment in Colombia
Minimum wage
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Employer costs
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Employee contribution
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Employee tax
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Employment in Colombia is structured around a national statutory minimum wage of COP 21,010,860 per year, which sets the baseline for lawful compensation. Employees typically contribute around 8–10% of their pay toward social security deductions. Employers face a more substantial burden, with total statutory employment costs generally ranging from 16.35–36.46% of salary, including contributions to the pension fund at 12%, family compensation at 4%, and several additional social programs and healthcare schemes. These employer contributions are a key part of Colombia’s social protection framework and should be factored carefully into hiring budgets.
Onboarding time
We can help you get a new employee started in Colombia fast. The minimum onboarding time we need is only 48 hours. Our team ensures fast, compliant employee onboarding and payroll processing. The onboarding timeline starts once the employee submits all required information via the NEO platform.
Payroll
In Colombia, both employers and employees contribute to social security and related funds through payroll. Employer contributions are made up of several components, some of which apply only in specific situations, while employees have a single combined deduction range.
Typical employee social security deduction
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Minimum wages
Statutory annual minimum wage
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Working hours
In Colombia, the standard full-time workweek is 42 hours, typically distributed from Monday to Friday.
Leave
In Colombia, employees are entitled to both paid time off and sick leave, each with its own accrual rules and conditions.
Paid time off and sick leave entitlements
| Leave type | Accrual days per period | Accrual period basis | Accrual rate | Carry-over of unused days | Medical certificate requirement |
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Public holidays
Colombia observes a mix of civic and religious public holidays. The following are key nationwide holidays for 2026 that employers should plan around when scheduling work and leave.
Colombia public holidays in 2026
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Expenses
Submission deadlines
General documentation and taxation rules
Expenses incurred inside and outside Colombia follow different documentation rules. Expenses that are properly documented and approved within applicable limits are reimbursed on a non-taxable basis. Any expense submitted without the required documentation will be treated as taxable income for the employee.
Documentation by expense location
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Communication and workspace expenses
Internet, cell phone, and coworking space costs incurred during business travel can be reimbursed on a non-taxable basis when properly documented. Acceptable documents and minimum content are aligned across these categories.
Communication and workspace documentation and taxation
| Expense | Documents accepted | Must include | Taxation |
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Equipment and supplies
Work equipment, laptops, office supplies, and postal charges can be reimbursed on a non-taxable basis when supported by appropriate documentation. Software subscriptions without documentation are treated as a taxable allowance.
Equipment and supplies documentation and taxation
| Expense | Documents accepted | Must include | Taxation |
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Travel expenses
Most travel-related expenses are non-taxable when backed by the right documents showing the key transaction details. Different travel items accept slightly different combinations of invoices, receipts, confirmations, and bank records.
Travel documentation and taxation
| Expense | Documents accepted | Must include | Taxation |
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Meals, entertainment, and groceries
Employee meals and meals with business partners or clients can be reimbursed on a non-taxable basis when properly documented. Groceries may be treated as non-taxable only when they form part of a genuine business travel viático; if treated as a personal fringe benefit, they are taxable.
Meals, entertainment, and groceries documentation and taxation
| Expense | Documents accepted | Must include | Taxation |
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Other reimbursable expenses
Training, courses, and books related to work can be reimbursed on a non-taxable basis when properly documented. Promotional items without documentation are treated as a taxable allowance.
Other expenses documentation and taxation
| Expense | Documents accepted | Must include | Taxation |
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Colombian tax rules distinguish habitual viáticos (recurring, fixed amounts paid regularly) from occasional viáticos (one-off business-travel allowances for lodging, meals, and transport). Habitual viáticos are taxed as ordinary labor income. Occasional viáticos are exempt from income tax and withholding when the employee substantiates them with original invoices or other supporting documents for the actual costs incurred. There is no flat, undocumented, tax-free daily per diem: tax exemption requires documentation of actual costs.
Bonuses and taxation
Bonuses, including contractual and discretionary payments, incentives, and commissions, are taxed as regular income and are subject to social security contributions. Under Colombia’s pay-as-you-earn withholding system, tax withheld in pay periods that include bonus payments may be higher than in regular periods.
Allowances
In Colombia, employers can offer both statutory and discretionary allowances. The key mandatory allowance relates to telework, while other common benefits such as insurance or wellness perks are fully optional and treated as taxable income.
Work From Home Allowance
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Employers may also choose to provide a range of discretionary allowances such as gym memberships, insurance, wellness benefits, medical cost support, relocation assistance, or help with utilities. These are optional, can be targeted to specific employees, and are treated as taxable income when paid as allowances.
Common discretionary taxable allowances
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Termination
In Colombia, employment termination is regulated by statutory rules on notice and probation periods. Employers should pay close attention to minimum notice requirements and the permitted length of probation when planning an end of employment.
Key termination-related periods
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