Social Security in Colombia: How Dependents and Independents Must Contribute in 2026
The worker must cover a percentage Photo: Vitaly Gariev - Unsplash
TL;DR
- Affiliation to the Social Security System in Colombia depends on worker status: dependent or independent.
- Employers affiliate and pay for dependent workers; independent workers affiliate and pay for themselves.
- The contribution base (IBC) for dependents includes salary and all payments constituting salary, while for independents, it's 40% of net monthly income.
- Contribution percentages vary: independents pay 12.5% for health and 16% for pension, plus ARL. Dependents contribute 4% for health and 4% for pension, with employers covering the rest plus ARL.
- All contributions are made through the Integrated Contribution Settlement Plan (PILA) and are paid monthly in arrears.