How salary deductions work in Colombia
Social security is charged on the IBC (gross minus transport allowance, capped at 25 SMMLV = COP 43,772,625): 4% pension + 4% health, plus FSP of 1–2% from 4 SMMLV upward. Withholding (Procedimiento 1): 25% of (gross − SS) is exempt income (capped at 790 UVT/month), then the monthly UVT table applies:
| Monthly base (UVT) | Rate |
|---|---|
| 0 – 95 | 0% |
| 95 – 150 | 19% |
| 150 – 360 | 28% |
| 360 – 640 | 33% |
| 640 – 945 | 35% |
| 945 – 2,300 | 37% |
| Above 2,300 | 39% |
Sources: DIAN Resolución 000238/2025 (UVT $52,374), Estatuto Tributario.