2026 Service Bonus: A Complete Guide to Calculation, Dates, and Legal Obligations

If you are an employer or employee in Colombia, there is a financial milestone that hits the calendar every six months: the service bonus (prima de servicios). With the 2026 minimum wage adjustment set at $1,750,905 COP (plus the transportation allowance of $249,095 COP), calculating this benefit correctly is crucial. Watch out for this, because a calculation error or missing the deadlines can end up being very expensive in fines.

Honestly, I have seen many entrepreneurs and business owners get tangled up with the formula, especially when there are salary variations or when it comes to day laborers. In this guide, I explain step-by-step how to calculate it, who is entitled to it, and what happens if you decide to defer payment.

Who is entitled to the Service Bonus in 2026?

The general rule is simple: every dependent worker (meaning, someone with a direct employment contract, whether fixed-term, indefinite, for work or labor, or part-time) is entitled to receive the service bonus. This includes administrative staff, operational staff, and, very importantly, domestic workers.

However, Colombian law is strict regarding exceptions. The following do not have the right to the bonus:

• Service provision contractors: As independent workers without labor subordination, they do not receive social benefits.
• Employees with comprehensive salaries: Their compensation already includes a 30% benefit factor that covers the bonus.
• SENA apprentices: Their relationship is for learning, not employment, so they receive a monthly maintenance stipend.

Payment deadlines for 2026

The Substantive Labor Code (CST) divides this benefit, which is equivalent to 30 days of salary per year worked, into two mandatory installments. The maximum dates for 2026 are immovable:

• First semester: No later than June 30.
• Second semester: No later than December 20.

I always recommend scheduling payments in the preceding fortnight (June 15 and December 15). Leaving it to the last day usually causes stress with banks, platform crashes, and data entry errors on the payroll forms.

How to calculate the Service Bonus: The Official Formula

You don't need to be an expert accountant to understand the basic math. The official formula is:

(Base Salary x Days Worked in the semester) / 360

The trick lies in correctly calculating the Base Salary. If the worker earns up to two minimum wages (meaning up to $3,501,810 COP in 2026), it is mandatory to include the transportation allowance ($249,095 COP) in the liquidation base by mandate of Law 1 of 1963.

For example, if an employee earns the exact minimum wage in 2026, their base salary for the bonus will be $2,000,000 COP ($1,750,905 + $249,095). If they worked the full 180 days of the first semester, the operation would be: (2,000,000 x 180) / 360 = $1,000,000 COP to be paid in June.

If the employee has a variable salary (due to overtime, night surcharges, or commissions), you must average all those earnings from the semester to obtain the base salary. To fully understand how these values are composed, I suggest reviewing our guide on the 2026 minimum wage in Colombia.

Special case: Domestic and part-time workers

There used to be much informality with domestic work, but Law 1788 of 2016 made the rules crystal clear: domestic workers, nannies, estate housekeepers, and family drivers have full entitlement to the bonus, even if they only work one day a week.

To calculate it for day laborers, add the daily salary plus the daily transportation allowance ($8,303 COP in 2026), multiply that value by the actual days worked in the semester, and divide the result by 12. You can also convert the weekly payment into an equivalent monthly base and apply the general formula. It is an inalienable right, and skipping it is just asking for a free legal problem.

Consequences and Sanctions for not paying on time

If you miss the date or decide not to pay, the Ministry of Labor can impose administrative fines of up to 5,000 SMMLV, depending on the severity and size of your company.

In addition, there is a common myth we must clarify: the famous "late payment penalty" (one day's salary for each day of delay, according to Article 65 of the CST) does not apply automatically while the contract is active. This extreme sanction is only triggered when the employment contract ends, you have not paid the final settlement or the owed benefits, and a judge proves you acted in bad faith. Even so, the financial and reputational risk is not worth it.

Conclusion and Next Steps

Paying the service bonus on time protects the employment relationship and avoids legal contingencies. My recommendation is to document the base, the liquidated days, and the payment receipt, and consult a professional when the case includes a variable salary, suspensions, or payroll updates.

Frequently Asked Questions

❓ What is the deadline to pay the service bonus in 2026?

The legal deadlines are June 30 for the first semester installment and December 20 for the second semester. It is essential to meet these deadlines to avoid administrative sanctions from the Ministry of Labor.

❓ Is the transportation allowance included in the bonus calculation?

Yes, Law 1 of 1963 requires the transportation allowance ($249,095 COP in 2026) to be added to the base salary for calculating the bonus, provided the worker earns up to two monthly minimum wages.

❓ How is the bonus calculated for a domestic worker who works by the day?

It is calculated proportionally to the days worked in the semester. Add the daily salary and the daily transportation allowance, multiply by the days actually worked, and divide by 12; you can also use the equivalent monthly base in the general formula.

❓ Are contractors under service provision agreements entitled to a bonus?

No, independent contractors under a service provision agreement do not have the right to a service bonus payment, as there is no employment relationship of legal subordination.

❓ What happens if the employer does not pay the bonus on the legal dates?

The employer is exposed to Ministry of Labor fines of up to 5,000 SMMLV. Additionally, if the contract ends and bad faith is proven by a judge, the late payment penalty of one day's salary for each day of delay could apply.

❓ How is the bonus calculated if the worker has a variable salary?

The base salary is determined by averaging total salary income (including overtime, commissions, and night or holiday surcharges) earned during the respective semester or the time worked.