Enter the salary and see how much the employee takes home after deductions, or what the employee costs the company each month and year.
It is an amount set every year by decree for employees earning up to 2 times the minimum wage (SMMLV); this calculator uses the monthly base salary for that comparison. Anyone earning more does not receive it, and integral salary —at least 13 times the minimum wage— always exceeds that 2x threshold, so it doesn’t apply either.
Health and pension are each contributed at 4% of the contribution base income (IBC), which has a floor of 1x the minimum wage and a ceiling of 25x. Once the IBC reaches 4x the minimum wage, the FSP is added too: it starts at 1.0% and rises in steps up to 2.0% above 20x (Decree 1833 of 2016).
"Other salary income" is regular pay that is part of the salary, like commissions. "Other non-salary income" is pay you agreed in writing as non-salary (CST art. 128); occasional bonuses the company gives on its own, without agreeing them, do not count toward the 40% rule or trigger contributions. When non-salary pay exceeds 40% of the total, the excess does enter the base for health, pension and ARL (Law 1393 of 2010). For integral salary, the base for these contributions is 70% of the salary, which must be at least 13 times the minimum wage (SMMLV).
It includes the payment to the employee (salary, other income and the allowance), contributions to health, pension, ARL, the family compensation fund (CCF), SENA and ICBF, and provisions for the service bonus (prima), severance (cesantías), interest and vacation. The exemption from health, SENA and ICBF (Tax Code art. 114-1) is measured on salary-type pay (salary and other salary income), not on the base with the 40% excess; it applies to income-tax-filing companies and to individuals with 2 or more employees, under art. 114-1, when salary-type pay is below 10x the minimum wage, but not to non-profits under the special tax regime, except cooperatives. This calculator uses the starting rate for each risk class; the ARL insurer may set a different one within the legal range.
It does not calculate withholding tax (it only flags when it might apply), nor does it cover service contracts (contratos de prestación de servicios), apprentices in the study phase, work supplies (dotación) or medical exams. The hours-per-week field assumes you work every working day: workers paid by the day (fewer than 30 days a month) contribute differently and are not covered here, and neither are minors or the special 36-hour workweek (which always pays the full minimum, with no proportionality). Part-time integral salary is not modeled either. The 2026 minimum wage was set by a transitional decree while the Council of State rules on a nullity claim; if the ruling changes the value, this calculator will be updated.
Informational tool; it does not replace accounting, tax or labor advice.
In Renaska Human Resources, each employee’s net pay, benefits and contributions are calculated automatically in every payroll period, no spreadsheets on the side.