PILA • DIAN Art. 383 UVT • Auxilio de Transporte • COP & USD 🇨🇴
Colombia Salary, PILA & Retencion Calculator
Calculate net salary in Colombia under statutory labor rules: employee social security contributions (Salud 4%, Pension 4%), Fondo de Solidaridad, progressive DIAN withholding tax (Art. 383 UVT), and employer payroll burdens.
Colombian Payroll & Deduction Summary
Total Income (Gross + Auxilio) $ 0.00 Includes transport allowance
Total Deductions $ 0.00 PILA Salud, Pension & ReteFuente
Net Take-Home Pay $ 0.00 Monthly net deposit to bank
Base Salary (Salario Base de Cotizacion IBC): $ 0.00
Auxilio de Transporte (Statutory cash subsidy): $ 0.00
Employee Health Deduction (Salud EPS 4.0%): - $ 0.00
Employee Pension Deduction (Pension 4.0%): - $ 0.00
Fondo de Solidaridad Pensional (1.0% to 2.0% if ≥ 4 SMLMV): - $ 0.00
DIAN Retencion en la Fuente (Art. 383 E.T. UVT Scale): - $ 0.00
Effective Tax & Social Contribution Rate: 0.00%
Employer Social Security & Parafiscal Burden: $ 0.00
Statutory Provisions (Prima 8.33%, Cesantías 8.33%, Vac. 4.17%): $ 0.00
Total Cost to Employer (Costo Total de Nomina CTC): $ 0.00
Statutory Framework: Colombian Payroll, PILA & DIAN Taxes
Statutory payroll in Colombia is governed by the Codigo Sustantivo del Trabajo (CST), the Ley 100 de 1993 (social security system), and the Estatuto Tributario (E.T.):
PILA Employee Deductions
- Salud (EPS): 4.0% on Ingreso Base de Cotizacion (IBC).
- Pension: 4.0% on IBC (Colpensiones or Private AFP).
- Fondo de Solidaridad: 1.0% to 2.0% progressive scale for wages ≥ 4 SMLMV.
- Auxilio de Transporte: Mandatory for employees earning up to 2 SMLMV (~$162,000 COP).
DIAN Retencion en la Fuente (Art. 383 E.T.)
- Evaluated in UVT (Unidad de Valor Tributario).
- 0 to 95 UVT: 0% (Tax-exempt minimum bracket).
- 95 to 150 UVT: 19% on marginal excess.
- 150 to 360 UVT: 28% • 360 to 640 UVT: 33% • up to 39%.
- Standard 25% statutory exempt labor income deduction (Art. 206 Num. 10).
📊 Liquidacion Oficial de Nomina y Prestaciones Sociales DIAN / MinTrabajo
| Statutory Component / Legal Deduction Item | Calculated Amount (COP) |
|---|---|
| Primary Net / Statutory Payable Amount | $0 COP |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Colombian DIAN & Labor Law Compliance Principal Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.