1. The Increase of the Colombian Minimum Legal Monthly Wage (CMLMW)
The amount of the CMLMW for 2019 was set at COP $828.116. From January 1st of the present year, the wage of those employees that earn one (1) time the CMLMW, or those to whom their salary was estimated upon the proportion of the CMLMW, must be adjusted in compliance with the Decree 2451 of 2018.
2. The increase of the Colombian Legal Transportation Allowance
The amount of the legal transportation allowance for 2019 was set at COP $97.032. From January 1st of the present year, the amount of the legal transportation allowance must be adjusted in compliance with the Decree 2452 of 2018.
Therefore, it should be verified which employees earn up to two (2) times the CMLMW in order to determine which of them are entitled to the payment of the legal transportation allowance for 2019.
3. Integral Salaries
Employees that earn more than ten (10) times the CMLMW can agree with their employers an integral salary. The amount of the integral salary cannot be less than ten (10) times the CMLMW plus the payroll benefits percentage which cannot be less than thirty percent (30%), in summary, the minimum integral salary amount for 2019 is thirteen (13) times the CMLMW (COP $10’765.508).
This type of salary also includes the payment of the fringe benefits (i.e., legal bonus, legal severance, interest on the severance), overtime, overnight and holidays surcharges, among other extra-legal allowances that the parties may agree. However, it cannot compensate paid vacations.
4. Interest on severance
To verify the payment of the interest on severance to the employees no later than January 31st of this year. Said payroll benefit corresponds to the 12% of the legal severance accrued in the previous calendar year (2018) (Article 1°, Law 52 of 1975).
5. Legal Severance
To comply with the obligations contained in article 249 of the Colombian Labour Code (CLC) employers must deposit the legal severance accrued by each employee in the previous calendar year into the respective severance fund before February 15th.
6. Mandatory working clothes
To provide to the employees, that earn up to two (2) times the CMLMW and have been working in the company for at least three (3) months, the mandatory working clothes. This duty must be satisfied no later than April 30th. The mandatory working clothes consist of a pair of shoes and one attire pursuant article 230 CLC.
7. Payment of the Social Security System (SSS) contributions of the self-employed workers
From June of 2019, the contracting party will be subject for levying and transferring the payment of the SSS contributions of the self-employed workers hired through personal-service agreements. In accordance with the Decree 1273 of 2018, private entities and public entities will now have to levy and pay the contributions of the self-employed workers via The Integrated Form for Liquidation of Contributions (Planilla Integrada de Liquidación de Aportes or PILA).
8. Legal Bonus
To pay to the employees the legal bonus in compliance with article 306 of the CLC no later than June 30th.
9. Semi-annual Family Day
To foster, manage and promote a semi-annual day where the employees can spend time with their families in a space provided by the employer or arranged with the assistance of the Family Compensation Fund or to allow the employees to enjoy a day with their families without affecting working and resting days (Article 3° Law 1857 of 2017).
10. Colombian National Service of Apprentices (CNSA)
All private companies that have more than fifteen (15) employees have the obligation to hire apprentices and the minimum quota of apprentices will be set by the regional office of the CNSA located in the domicile of the company in consideration of the number of hired employees at the time of the report.
In the same way, once the apprentice quota has been set, companies have the duty of reporting the variations of the number of employees that may affect the minimum quota of apprentices within the first ten (10) working days of July and January or March and September (Article 188.8.131.52.11 Decree 1072 of 2015 modified by Decree 1334 of 2018).