Integral Salary in Colombia: Requirements, 13 SMMLV Floor, Benefits Factor, Contributions, and Vacations

Quick answer: the integral salary only holds if it is agreed in writing and the worker earns an ordinary salary above 10 SMMLV. With the minimum benefits factor of 30%, the floor is 13 SMMLV. Vacations are left out, and health, pension and occupational risk contributions are calculated on 70% of the agreed amount.

Heads up: the mistake I see most in job postings is writing "integral salary" without an amount, without anything in writing, and without saying what is left out. That oversight ends in claims for severance, bonuses or vacations the employer thought were paid. This guide goes from employer to employer: the rule, the calculation, the PILA, the withholding and, at the end, how to publish the position.

When an integral salary truly exists

Article 132 of the Colombian Substantive Labor Code (CST) sets two conditions. The first is that the worker earns an ordinary salary above 10 SMMLV. The second is that the agreement is in writing, either in the contract or in an addendum (otrosí). A high salary without a written agreement does not "automatically become integral," and writing the word on the pay stub is not enough either.

The amount cannot be lower than 10 SMMLV plus the company's benefits factor, and that factor cannot fall below 30% of that amount. That is why the 13 SMMLV floor applies only when the minimum factor is used. If the company's actual benefits burden is higher, the total goes up. If the agreed ordinary salary is less than 10 SMMLV, what you have is a "global" ordinary salary, not an integral one.

What the factor absorbs and what the employer still owes

The agreement compensates in advance for night, overtime, Sunday and holiday work, legal and extralegal bonuses, severance and its interest, and subsidies and in-kind supplies. It also covers whatever the clause expressly includes. As long as the clause is valid, severance is not deposited each year and the June and December bonuses are not paid.

What does not get absorbed are vacations. They are granted and paid separately, and are compensated with the full agreed integral sum (article 1 of Decree 1174 of 1991), not with 70%. Be careful not to confuse this with the parafiscal base: the Consejo de Estado takes 70% of that payment for contributions, but that does not mean vacations are already paid within the factor. For counting days and cash compensation, see the guide to labor vacations.

If the contract ends, the integral sum is also the basis for the compensation under article 64 of the CST. I won't repeat that calculation here: it is in the guide to compensation for dismissal without just cause.

The calculation with the current SMMLV

The SMMLV is $1,750,905. It was set by Decree 1469 of 2025 from January 1 and temporarily reaffirmed by Decree 159 of 2026, until the Consejo de Estado rules on case 11001-03-25-000-2026-00004-00. It is the current figure, but it is not immune to that litigation. Verify the current figure before signing.

• 10 SMMLV (ordinary component): $17,509,050
• Minimum benefits factor (30% of those 10): $5,252,715
• Minimum integral salary (13 SMMLV): $22,761,765

Note one detail: the 30% is calculated on the 10 SMMLV, not on the total. And the 70% for PILA is a different division, which is explained next. If you kept a clause with last year's floor, it no longer complies and you are exposed to paying the benefits separately.

PILA: the base on which contributions are made

Health, pension and occupational risk are contributed on 70% of the agreed integral salary. The 30% benefits portion does not enter the contribution base (IBC). At the floor, the IBC is 70% of that sum. The IBC has a cap of 25 SMMLV, which today is $43,772,625. SENA, ICBF and family compensation funds are also calculated on 70%, and Law 789 of 2002 clarifies that it is multiplied by 0.7; it is not divided by 1.3.

The employer chooses the ARL and the compensation fund; the worker chooses the EPS and pension fund (here it helps to know how the online EPS transferworks). The employer makes the payment through PILA, with form type E and salary type X (integral salary). The rates published by the UGPP on the IBC are:

• Pension: 16% (12% employer, 4% worker).
• Health: 12.5% (8.5% employer, 4% worker).
• Solidarity pension fund: 1% to 2% borne by the worker, depending on the IBC bracket.
• ARL: 100% employer, depending on the risk class of the activity.
• Compensation fund: 4% borne by the employer.

SENA and ICBF accrue on 70%, and PILA applies the current rate. To see deductions from an ordinary salary without mixing them with this logic, use the guide to net salary and deductions.

Why these charges have no exemption

The exemption from SENA, ICBF and health contributions under article 114-1 of the Tax Statute applies to those who earn less than 10 SMMLV. Paragraph 1 keeps the obligation from 10 SMMLV, so an integral position always pays those contributions on 70%. If your budget counted on that exemption, redo the calculation before offering the position.

Withholding tax: the myth of the 30% exemption

Here there is a trap. Article 132 still contains an old phrase declaring the benefits factor exempt, and that idea circulates in many documents. It is not the rule for withholding today. According to DIAN Opinion 8711 of 2019, that exemption was replaced by the exempt income in numeral 10 of article 206 of the Tax Statute.

Withholding is applied to the full integral salary, factor included, with the ordinary deductions of articles 385 and 386. The exempt income is 25% of labor payments, with an annual cap of 790 UVT, calculated after subtracting non-taxable income, deductions and other exempt income. Since it depends on each worker's situation, confirm the calculation with your accountant.

Moving from ordinary to integral salary

Whoever adopts this arrangement receives the final settlement of severance and other benefits accrued up to that date, without the contract ending. That is: the old amounts are settled, the addendum is signed and the employment relationship continues. From then on those benefits are compensated within the factor, except vacations.

My working order would be this: verify that the ordinary salary is at least 10 SMMLV, measure the actual benefits burden, draft the addendum with the amount, the factor and what is compensated (stating that vacations are paid separately), settle what has accrued, and only then change the mark in PILA. If the position has many nights or Sunday shifts, I would not rely blindly on the 30%: a sum that does not truly compensate those surcharges is the weak point where claims come in.

How to publish the job without promising what it isn't

A clear posting asks for little and says everything: amount or range, on-site or remote arrangement, working hours, that the salary is integral, that vacations are paid separately and that the agreement will be signed in writing. If you leave out any of those pieces, the candidate assumes whatever suits them, and later holds you to it.

According to active listings on Colombia Move as of November 6, 2026, the jobs section has 37 active ads; technology has 3, marketing 5, operations 3 and education none. This is internal platform data, not an official statistic, but it indicates that positions of this type have little competition. Education, marketing and operations also fit in the jobs section, and anyone looking for teachers can enter through the education category.

I'll close with a warning: PILA and the written agreement are what count. If your case has a factor above 30% or part-time work, confirm it with the accountant or with the UGPP before signing.

Frequently asked questions

❓ How much is the minimum integral salary in 2026?

With the minimum 30% factor, it is 13 SMMLV, today $22,761,765 with the temporary SMMLV of $1,750,905. It is only valid in writing and if the ordinary salary exceeds 10 SMMLV. A higher company factor raises the total, and the decree awaits a ruling from the Consejo de Estado. (verify with the official source)

❓ Does the 30% already include vacations?

No, article 132 expressly excludes them. They are granted and paid separately on the full agreed integral sum. When they are paid, the parafiscal base of that payment is 70%, but that does not turn them into an item already compensated within the factor. (verify with the official source)

❓ On what amount are health and pension contributions made?

On 70% of the agreed integral salary, without exceeding 25 SMMLV. The employer pays through PILA on form type E with salary type X. The UGPP publishes the split of pension at 12% employer and 4% worker, and health at 8.5% and 4%. (verify with the official source)

❓ Is withholding calculated only on 70%?

No, it is applied to the entire integral salary, benefits factor included. The factor exemption was replaced by the 25% exempt income of article 206, with an annual cap of 790 UVT. Verify the calculation with your accountant according to the worker's situation. (verify with the official source)

❓ When switching to integral salary, do the contract and old severance end?

The contract continues, and severance and benefits already accrued are settled at that moment. From then on those benefits are compensated within the factor, except vacations, which continue to be paid separately. (verify with the official source)

❓ How do I publish an integral position safely and avoid claims or scams?

State in writing that the amount is integral salary, that the agreement will be signed in the contract or addendum, and that vacations are paid separately. Add on-site or remote arrangement, working hours and requirements, and never ask candidates for money. (verify with the official source)

❓ Where can I publish a technology, marketing or education position?

In the Colombia Move jobs section, within the category that matches the position. There you can post the listing with requirements, on-site or remote arrangement, range and direct contact, and the platform charges no commission for publishing.