Decree 1273 of 2018 outlines that self-employed workers in Colombia must contribute to the Sistema de Seguridad Social Integral (SSSI) on a post-paid monthly basis. Contributions are made through the Planilla Integrada de Liquidación de Aportes (PILA), based on the income earned in the prior month.

Obligatory Contributions:

1. EPS (Health Insurance): Coverage under a selected provider from the available options (list of EPS providers).

2. Pension: Contribution to a pension plan.

Optional Contributions:

1. ARL (Occupational Risk Insurance): Coverage for work-related injuries or illnesses.

Family Compensation Fund: Provides family subsidies and benefits.

Moreover, you can choose any of the pension plans in the following options:

Here’s a breakdown of the statutory benefits for Colombian contractors regarding PILA contributions:

1. IBC (Base Income for Contributions):

   • Equal to 40% of the monthly contract value, excluding VAT.

   • The IBC must be:

     • At least the current legal monthly minimum salary (SMLMV).

     • At most 25 times the SMLMV.

2. Contributions Based on IBC:

   • EPS (Health): 12.5% of the IBC.

   • Pension: 16% of the IBC.

For more details, refer to the official guidelines provided in the following links:

• ABC of payment by overdue plan

• New rules for contractor contributions

• Guide to the PILA system

If you want to pay the PILA by yourself, you can create an account in one of the following operators, and pay online:

For personalized assistance with your EPS and Pension, please reach out to BruntWork’s Colombian Perks Admin.