哥伦比亚就业指南
关于哥伦比亚劳动力、工作习俗和劳动法规的必备指南
波哥大
哥伦比亚时间 GMT -5
哥伦比亚比索 (COP)
西班牙语、英语（商务）
双周 / 月发放
~ 21%
Talent Landscape
Major Economic Hubs
Skills In-Demand
工作文化
热情好客
哥伦比亚人以热情和好客闻名。商务洽谈前通常会有寒暄和建立私人联系。
等级与尊重
决策通常自上而下，头衔很重要。除非另有邀请，否则应以正式方式称呼高层。
以家庭为中心
家庭义务影响休假偏好与工作生活节奏。安排时建议考虑学校和家庭活动。
宗教与国家节日
哥伦比亚公共假期丰富，复活节周、圣诞节和地区性节庆受到广泛尊重。
平均薪酬
| 职位 | 平均月薪 (USD) | |
|---|---|---|
| 技术与工程 | ||
| 软件工程师 | $2,200 | S$2,992 |
| 高级软件工程师 | $4,000 | S$5,440 |
| 工程经理 | $5,800 | S$7,888 |
| 职位 | 平均月薪 (USD) | |
|---|---|---|
| 产品与设计 | ||
| 产品经理 | $3,800 | S$5,168 |
| 用户体验/界面设计师 | $2,400 | S$3,264 |
| 职位 | 平均月薪 (USD) | |
|---|---|---|
| 数据与分析 | ||
| 数据分析师 | $2,000 | S$2,720 |
| 数据科学家 | $3,500 | S$4,760 |
| 职位 | 平均月薪 (USD) | |
|---|---|---|
| 客户服务 | ||
| 双语客服代表 | $1,200 | S$1,632 |
| 客服经理 | $2,800 | S$3,808 |
Hiring Guide in Colombia
This guide highlights the fundamental rules employers must know to hire compliantly, covering pay structures, leave policies, termination procedures, and compliance requirements.
For details, browse the topics through the tabs below.
Payroll in Colombia
Payroll Cycle
Monthly payroll is standard, although biweekly payment may be used. Salary is commonly paid on the last working day.
Minimum Wage
A statutory national monthly minimum wage applies, together with a transport allowance for eligible workers.
Overtime Pay
- Generally 44 hours per week from July 2025, reducing to 42 hours in July 2026 under the phased statutory reduction. Daily distribution may vary. - Night-work definitions and Sunday or holiday premiums have been subject to recent labour reforms, so payroll should use the effective-date rules.
- Day overtime: Hourly Rate × 1.25. - Night overtime: Hourly Rate × 1.75. - Add the effective Sunday or public holiday surcharge where applicable.
Bonus
13th Month
Colombia requires the prima de servicios, equal to 1 additional month of salary per year for employees under the ordinary salary regime.
Prima de servicios = salary base × days worked ÷ 360. It is paid as two instalments, each broadly equal to 15 days of salary for a complete half year.
Dependent employees under the ordinary salary regime are eligible, including domestic workers and employees who work only part of the year, who receive a proportional amount. The first half is due by 30 June and the second within the first 20 days of December. Employees on an integral salary generally do not receive a separate prima because it is incorporated into the integral salary factor.
Employees Benefits
| Types of Benefit | Details |
|---|---|
| Mandatory | |
| Pension, health, labour risk, family compensation and severance fund contributions | Employers in Colombia must apply the contribution and registration rules for Pension, health, labour risk, family compensation and severance fund contributions. Payroll should separately identify the employer funded amount and any employee deduction, use the statutory contribution wage or ceiling, and retain evidence of enrolment. The exact branches covered are those listed in the scheme, which can include retirement, health, unemployment or employment injury protection. |
| Work injury protection under Pension, health, labour risk, family compensation and severance fund contributions | Colombia requires employers to protect employees against accidents and occupational disease through the work injury component of Pension, health, labour risk, family compensation and severance fund contributions or a legally approved policy. The obligation includes premium or levy payment, accident reporting and cooperation with medical or disability assessments. Coverage is not replaced by a private medical plan. |
| Statutory termination or end of service entitlement in Colombia | Employers must deposit annual severance assistance equal to one month’s salary into the employee’s severance fund, plus annual interest of 12 percent on the accrued amount. Additional indemnity may apply for termination without legal cause. |
| Public healthcare or mandatory medical coverage in Colombia | Health protection in Colombia is delivered through the medical or sickness branch of Pension, health, labour risk, family compensation and severance fund contributions. Employers must register employees who meet the scheme’s coverage tests and remit the required payroll contribution on the prescribed wage base. The programme commonly provides medical treatment and cash sickness or maternity benefits, while eligibility for dependants, expatriates and higher earners follows the local institution’s rules. |
| Optional | |
| Supplementary private medical insurance in Colombia | Private medical insurance in Colombia should be designed around the gaps left by Pension, health, labour risk, family compensation and severance fund contributions. Employers commonly add faster outpatient access, private hospital treatment, dental, optical, mental health and dependant cover. The policy remains optional unless a visa, emirate, collective agreement or sector rule makes insurance compulsory, and any taxable benefit treatment should be processed through payroll. |
| Meal, commuting and business travel support in Colombia | Meal, commuting and business travel support in Colombia should be split between fixed cash allowances and reimbursements supported by receipts. That distinction determines whether the amount is taxable salary, exempt expense repayment or part of the contribution wage. The policy should state limits, eligible journeys and the treatment of remote work. |
| Performance or profit sharing bonus in Colombia | A performance or profit sharing bonus in Colombia is optional unless promised by contract, collective agreement or an established plan. The rules should specify the performance period, measurable targets, proration for joiners and leavers, and treatment during protected leave. Payroll must apply local income tax and social contribution rules to the payment. |
| Housing, relocation and remote work support in Colombia | Housing, relocation and remote work support in Colombia is normally contractual rather than statutory. The policy should identify covered costs, taxable benefit treatment, repayment conditions for early departure and whether the support is temporary or continues throughout the assignment. |
Taxes
Country Tax
Colombia's country tax is known as Value-Added Tax (VAT) 19%
Individual Tax
| Tax Component | Contribution Rate (%) | Details |
|---|---|---|
| Taxable Income Adjustments | ||
| Main Deductions and Allowances | See details | Exemptions are related to voluntary contributions deposited in a Colombian pension fund and deposits in AFC Accounts (for housing construction promotion) opened in local commercial banks. From 1 January 2023, there is an additional deduction in the general basket for dependents. |
| Income Tax Structure | ||
| Resident Tax Rates | Up to 39% | Colombia applies Up to 39% to taxable employment income. The employee’s final liability depends on taxable pay, permitted deductions or credits, and any local surtaxes stated in the cited source. |
| Non-Resident Employment Income | See local nonresident rules | Nonresident individuals are generally taxed only on local source employment income. The applicable rate can differ from resident rates and depends on source, presence, payroll withholding, and treaty relief. Confirm the cited country summary before payroll implementation. |
| Taxable & Exempt Components | ||
| Bonuses and Cash Allowances | Generally taxable at marginal employment rate | In Colombia, cash salary, commissions, performance bonuses, and recurring cash allowances are generally taxable employment income and subject to payroll withholding at the applicable marginal rate unless a specific statutory exemption applies. |
| Benefits in Kind | Taxable value at marginal rate where applicable | In Colombia, employer provided housing, vehicles, meals, insurance, equity, and other noncash benefits may be taxable under local valuation rules. Business reimbursements and de minimis exemptions require local support. |
