Interest on 2025 cesantías
Generally paid directly to the employee under the annual 12%/pro-rata regime; a written monthly-interest arrangement may change timing.
Financial Superintendency: annual interest on cesantías and monthly option ↗
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Colombia payroll calendar 2026
One month-by-month view of PILA social security contributions, DIAN electronic payroll reporting, public holidays, and mandatory employment-benefit dates. Select your identification ending to see your PILA schedule.
National holidays in 2026
19
Includes July 13, added by Law 2578
Monday–Friday business days
242
Weekends and national holidays excluded
PILA deadline bands
15
2nd through 16th business day
Your 2026 monthly payroll deadlines
PILA is based on the last two digits of the contributor's identification number (the NIT excluding the verification digit where applicable). The contribution period appears at left; PILA is normally payable in the following month.
Digits 00–07 correspond to the 2nd business day of the following month.
| 2026 contribution period | PILA payment due | DIAN reporting planning date | Working days |
|---|---|---|---|
| January | 3 Feb 2026 | 10 Feb 2026 | 20 (2 holidays) |
| February | 3 Mar 2026 | 10 Mar 2026 | 20 (0 holidays) |
| March | 6 Apr 2026 | 10 Apr 2026 | 21 (1 holidays) |
| April | 5 May 2026 | 10 May 2026Weekend: submit earlier | 20 (2 holidays) |
| May | 2 Jun 2026 | 10 Jun 2026 | 19 (2 holidays) |
| June | 2 Jul 2026 | 10 Jul 2026 | 19 (3 holidays) |
| July | 4 Aug 2026 | 10 Aug 2026 | 21 (2 holidays) |
| August | 2 Sept 2026 | 10 Sept 2026 | 19 (2 holidays) |
| September | 2 Oct 2026 | 10 Oct 2026Weekend: submit earlier | 22 (0 holidays) |
| October | 4 Nov 2026 | 10 Nov 2026 | 21 (1 holidays) |
| November | 2 Dec 2026 | 10 Dec 2026 | 19 (2 holidays) |
| December | 5 Jan 2027 | 10 Jan 2027Weekend: submit earlier | 21 (2 holidays) |
PILA: Exact national business-day calculation, using the Decreto 1990 identification bands and the 2026 holiday schedule. Decree 1990 of 2016, PILA due dates by final two identification digits ↗
DIAN: Conservative marker for the 10th calendar day of the following month. The published text does not explicitly grant ten business days; this table does not assume extensions when the tenth falls on a holiday/weekend. DIAN Resolution 227 of 2025, electronic payroll, article 1.5.3.4.1.1 ↗
DIAN electronic payroll reporting is for obligated taxpayers and documents payments or amounts credited during a month; its reference month may differ from the period worked. Check your own pay/credit timing before using these planning dates.
When must salary be paid?
For ordinary salaries, payment periods must not exceed one month. For day-wages (jornales), the maximum period is one week. Your company chooses its contractual payday; a nationwide calendar cannot infer it. Overtime and night-work premiums are paid with the relevant period or no later than the next one.
Substantive Labour Code, Article 134: wage payment periods ↗
PILA is different from electronic payroll
PILA covers social security and applicable parafiscal contributions. DIAN's electronic payroll document supports tax reporting, and has a separate submission rule. Neither deadline is automatically the employee's contractual payday.
2026 national public holidays
The 2026 schedule includes Law 2578's new July holiday. Some traditional observances shift to Monday under the Emiliani Law. Law 51 of 1983 (Emiliani holiday transfers) ↗ · Law 2578 of 2026, Chiquinquirá national holiday ↗
1 Jan 2026Thu
New Year’s Day
Año Nuevo
12 Jan 2026Mon
Epiphany
Día de los Reyes Magos
23 Mar 2026Mon
Saint Joseph’s Day
Día de San José
2 Apr 2026Thu
Maundy Thursday
Jueves Santo
3 Apr 2026Fri
Good Friday
Viernes Santo
1 May 2026Fri
Labour Day
Día del Trabajo
New-law observance is July 13, 2026 (not the original July 9 commemorative date). The holiday calendar does not automatically determine premiums for every employee; actual rest-day schedules and work performed matter.
2026 employment-benefit and year-end milestones
These dates are not ordinary monthly payroll filings. They concern statutory service bonuses and cesantías for employees covered by the applicable regime.
Deposit 2025 cesantías
Deposit the previous year’s qualifying cesantías with the chosen fund before 15 February; 14 February 2026 is a Saturday, so arrange funding early.
Prima de servicios — first instalment
Pay the first semester’s service bonus by 30 June for eligible ordinary employment, prorated where appropriate.
Mandatory-rest-day premium rises
Standard phased premium changes from 80% to 90%, unless an employer has adopted the full 100% early. Applies where the employee works covered rest days or holidays.
Prima de servicios — second instalment
Payment due within the first 20 days of December. In 2026, 20 December is Sunday; plan payroll before that date rather than assume an extension.
Annual cesantías settlement
Measure accrued cesantías through 31 December (or an earlier termination). This is a calculation date, not the ordinary fund deposit deadline.
Interest on 2026 cesantías
Annual interest normally paid by 31 January 2027; this date is Sunday, so plan ahead. Written monthly-interest arrangements can vary timing.
Financial Superintendency: annual interest on cesantías and monthly option ↗
Deposit 2026 cesantías
The statutory deposit must be made before 15 February 2027, subject to employment regime. 14 February is Sunday, so plan ahead.
Holiday-work premiums change during 2026
Law 2466 of 2025 phases the statutory premium for qualifying work on mandatory rest days or holidays from 80% through 30 June 2026 to 90% from 1 July 2026, with the full 100% scheduled for July 2027. Employers may adopt the 100% rate earlier. This is a premium on top of other applicable remuneration, not a blanket surcharge on each payroll.
Government and statutory sources
Each deadline family is linked directly to its underlying authority.
- Decree 1990 of 2016, PILA due dates by final two identification digits ↗
- DIAN Resolution 227 of 2025, electronic payroll, article 1.5.3.4.1.1 ↗
- DIAN electronic payroll guidance ↗
- Law 51 of 1983 (Emiliani holiday transfers) ↗
- Law 2578 of 2026, Chiquinquirá national holiday ↗
- Substantive Labour Code, Article 134: wage payment periods ↗
- Substantive Labour Code, Article 306: prima de servicios ↗
- Law 50 of 1990, Article 99: cesantías and annual interest ↗
- Financial Superintendency: annual interest on cesantías and monthly option ↗
- Law 2466 of 2025, staged mandatory-rest-day premium ↗
Research last reviewed October 2026. Standard private-sector employment planning information, not an exhaustive employer-specific filing calendar or legal advice. Exceptional regimes, actual payroll dates, electronic payroll technical incidents and statutory deadline adjustments require separate verification.