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

If you are an employer or employee in Colombia, there is a financial milestone that marks the calendar every six months: the service bonus (prima de servicios). With the minimum wage adjustment for 2026 set at $1.750.905 COP (plus the transportation allowance of $249.095 COP), calculating this benefit correctly is key. Pay close attention to this, because a calculation error or missing the deadlines can cost you dearly in fines.

Honestly, I've seen many entrepreneurs and business owners get tangled up in the formula, especially when there are salary variations or when dealing with part-time or daily workers. In this guide, I explain step by step how to calculate it, who is entitled to it, and what happens if you decide to delay payment.

Who is entitled to the Service Bonus in 2026?

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

However, Colombian law is strict about exceptions. The following are not entitled to the bonus:

• Independent contractors (prestación de servicios): As independent workers without employment subordination, they do not receive social benefits.
• Employees with an integral salary: 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 sustenance allowance.

Payment Deadlines for 2026

The Substantive Labor Code (CST) divides this benefit, which equals 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 for the last day usually creates stress with banks, platform outages, and typing errors in payroll sheets.

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 is to accurately calculate 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 settlement 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 differentials, or commissions), you must average all those earnings for the semester to obtain the base salary. To fully understand how these values are composed, I suggest reviewing our guide on the minimum wage in Colombia 2026.

Special Case: Domestic and Daily Workers

Previously there was a lot of informality with domestic service, but Law 1788 of 2016 made the rules crystal clear: domestic employees, nannies, farm caretakers, and family drivers are fully entitled to the bonus, even if they only work one day a week.

To calculate it by days, 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 to an equivalent monthly base and apply the general formula. It is an unrenounceable right and skipping it is asking for free legal trouble.

Consequences and Sanctions for Non-Payment 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 that we must clarify: the famous "default penalty" (one day's salary for each day of delay, according to Article 65 of the CST) does not apply automatically during the validity of the contract. This extreme penalty is activated only when the employment contract ends, you have not paid the settlement or due benefits, and a judge proves that 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 prevents legal contingencies. My recommendation is to document the base, the days settled, 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 installment. It is essential to comply with these deadlines to avoid administrative sanctions by 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 to calculate the bonus, provided the worker earns up to two monthly minimum wages.

❓ How is the bonus calculated for a domestic employee 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 independent contractors (prestación de servicios) entitled to the bonus?

No, independent contractors under a service provision contract are not entitled to the service bonus payment, as there is no legal subordination employment relationship.

❓ 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. Furthermore, if the contract ends and bad faith is proven by a judge, the default 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 earnings (including overtime, commissions, and night or holiday shift differentials) accrued during the respective semester or the time worked.