Amounts below are estimates before PILA payment rounding, shown to the nearest peso. The total adds the displayed contributions. The operator calculates the payable form.
Contribution base (IBC)
—
Minimum base: 40% of monthly contract value before VAT for personal services, or 40% of net income for own-account work. For an ordinary full month with a duty to contribute, apply the floor of one legal minimum monthly wage (SMMLV) and the combined cap of 25 SMMLV.
Ley 2277 de 2022, art. 89 · UGPP: guide to personal-service contracts (Checked October 25, 2026)Health
—
Pension
—
Ordinary contribution: IBC × 16%. Pension exemptions are outside this calculator.
Ley 797 de 2003, art. 7 · UGPP: guide to own-account work (2026) (Checked October 25, 2026)Pension solidarity fund
—
Apply the band rate to the whole IBC. The additional 1% starts at an IBC of 4 SMMLV. Extra subsistence contributions start at 16 SMMLV; the table below shows the combined rates.
Ley 797 de 2003, art. 7 · Decreto 510 de 2003, art. 5 (Checked October 25, 2026)Work risks (ARL)
—
IBC × the applicable rate: I 0.522%; II 1.044%; III 2.436%; IV 4.350%; V 6.960%. These are standard initial rates. Confirm the class and rate with the ARL.
Decreto 1072 de 2015, arts. 2.2.4.3.5 y 2.2.4.2.2.13 · MinSalud: PILA technical annex 2, contributor 57 (Checked October 25, 2026)Worker’s monthly total
—
Health + pension + solidarity fund + ARL paid by the worker. ARL paid by the contracting party is shown separately. Voluntary family compensation fund contributions and late charges are excluded.
UGPP: guide to personal-service contracts · Decreto 510 de 2003, art. 5 · Decreto 1072 de 2015, arts. 2.2.4.3.5 y 2.2.4.2.2.13 (Checked October 25, 2026)Payment deadline rule
—
Pay after the contribution month ends (mes vencido). The deadline is the 2nd to 16th business day of the following month, based on the last two ID digits. Confirm the calendar date with the operator.
Ley 2277 de 2022, art. 89 · Decreto 923 de 2017, art. 1 (Checked October 25, 2026)
How this tool works: method, limits and sources
In general, independent workers calculate monthly PILA contributions on at least 40% of the relevant income, with an IBC floor of one minimum wage and a cap of 25 minimum wages. This free calculator estimates health, pension, solidarity fund and work-risk contributions for a full month in 2026.
These limits apply when there is a duty to contribute. Personal-service contracts (contratos de prestación de servicios personales) use the monthly contract value before VAT; own-account work (cuenta propia) can subtract eligible costs.
Ley 2277 de 2022, art. 89 · UGPP: guide to personal-service contracts (Checked October 25, 2026)Estimate only. Educational information, not legal or tax advice. Ask a Colombian lawyer or accountant about your case. The calculator runs in your browser. It stores and sends no inputs or results.
Scope: ordinary health and pension contributions for Colombians working in Colombia, including for foreign clients. Use one income category and one risk class. The tool does not combine personal-service income with own-account income. It excludes pension exemptions, special regimes, partial months and mixed employee and independent income.
How to use the calculator
- Choose the type of work. A foreign client does not decide the category.
- Enter monthly income before VAT. For USD, enter a COP-per-USD rate for this estimate.
- Enter eligible costs only for own-account work.
- Choose the risk class confirmed by the work-risk insurer (ARL). Review the estimate with the PILA operator.
2026 minimum wage: COP 1,750,905. The calculator uses this amount for the floor, cap and solidarity bands.
UGPP: guide to own-account work (2026)(Checked October 25, 2026)This 2026 estimate uses ordinary Law 100 contribution rules. In Decision C-264 of 2026, the Constitutional Court deferred the approved new pension-system provisions to 2027. Other provisions remain subject to the correction procedure ordered by the Court. Confirm the rules for the contribution period.
Corte Constitucional: C-264 de 2026(Checked October 25, 2026)Solidarity fund bands
| IBC / SMMLV | Total FSP rate |
|---|---|
| Below 4 | 0% |
| 4 to less than 16 | 1% |
| 16 through 17 | 1.2% |
| Above 17 through 18 | 1.4% |
| Above 18 through 19 | 1.6% |
| Above 19 through 20 | 1.8% |
| Above 20 | 2% |
PILA payment deadline table
| Last two ID digits | Business day of the following month |
|---|---|
| 00–07 | 2 |
| 08–14 | 3 |
| 15–21 | 4 |
| 22–28 | 5 |
| 29–35 | 6 |
| 36–42 | 7 |
| 43–49 | 8 |
| 50–56 | 9 |
| 57–63 | 10 |
| 64–69 | 11 |
| 70–75 | 12 |
| 76–81 | 13 |
| 82–87 | 14 |
| 88–93 | 15 |
| 94–99 | 16 |
Frequently asked questions
Can I deduct costs from a personal-service contract?
No. This category uses the monthly contract value before VAT. For own-account work, eligible costs can reduce net income. The calculator does not select a presumed-cost percentage.
What if 40% of income is below the minimum wage?
For an ordinary full month with a duty to contribute, use the minimum-wage floor. If the relevant monthly income itself is below one minimum wage, this calculator gives no estimate. Special and voluntary contribution rules need a separate review.
Does a foreign client change my PILA category?
The client’s country alone does not decide the category. Review the contract and the work performed. USD mode only converts the amount using the rate you enter.
Does this tool pay PILA or save my income?
No. It estimates contributions in the browser and stores nothing. It does not create or pay a form. Keep enrollment, income and cost records for review with a Colombian accountant and the PILA operator.
Records and common mistakes
Keep the contract, income records, eligible cost records and paid PILA forms. Do not subtract costs from personal-service contracts, omit other income or treat a draft form as proof of payment. Read the PILA guide for the full process.
Embed this calculator
Copy this code. Inputs stay in the visitor’s browser and are not saved.
<iframe src="https://colombiaready.com/calculadora-pila-independientes?embed=1" title="PILA calculator" width="100%" height="1100" style="border:0" loading="lazy"></iframe>Other free tools
Next step: check other tax dates in the free deadline checker.