Employers must provide dotación—free work clothing and footwear—to employees whose monthly salary is up to two times the minimum wage. One pair of shoes and one work garment must be supplied three times a year, on 30 April, 31 August, and 20 December. Employees who have worked at least four months by each delivery date qualify.

The parafiscales fund SENA (national training, 2%), ICBF (family welfare, 3%), and the Caja de Compensación Familiar (family compensation fund, 4%). Under long-standing tax rules, employers are exempt from the SENA and ICBF portions (5%) for employees earning less than 10× the minimum wage, but the 4% family compensation fund contribution always applies.

On top of the mandatory prima, many employers—particularly in technology, finance, and multinational firms—offer discretionary year-end or performance bonuses tied to individual KPIs or company results. To avoid these being treated as regular salary (salario) and attracting extra social contributions, employers often structure them as non-salary bonuses (bonos no constitutivos de salario), which must be documented clearly in the employment contract or company policy.

While the public EPS system provides baseline healthcare, most mid-sized and larger employers add prepaid health plans (medicina prepagada) or complementary plans (plan complementario). These give faster access to specialists, broader hospital networks, and shorter wait times, and are among the most valued perks for Colombian professionals. Employers may cover the cost in full or share it with the employee, sometimes extending cover to dependents.

Group life insurance, personal accident cover, and sometimes dental or funeral (exequial) plans are frequently offered, especially for professional and senior roles. These low-cost, high-perceived-value benefits help employers stand out in a competitive hiring market.

Meal vouchers, food allowances, and similar bonos are widely offered and, when structured correctly as non-salary benefits, can be tax-efficient. They are a practical everyday perk that supports employee wellbeing without materially raising social-contribution costs.

Employers increasingly offer extra vacation days beyond the statutory 15, birthday leave, wellness programmes, training and certification budgets, and hybrid or remote working arrangements—particularly in technology and nearshoring companies—as low-cost, high-value tools to attract and retain talent.