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Payroll operations

Payroll calendar 2026 in Colombia

Review structured payroll payment, filing and year-end obligations for the selected year.

COCOPCanonical dataset
2026 operating year

Recurring payroll and filing obligations

Only deadlines and recurring rules present in the canonical dataset are shown. Missing movable holidays or unresolved filing dates are not inferred.

Normal pay date practice

Not available in the current dataset

Public holidays

Work on holiday

Treated as mandatory rest day work for premium rule

Premium
Current as of 2026 09 20

90

2025 07 01 to 2026 06 30

80

From 2026 07 01 to 2027 06 30

90

From 2027 07 01

100

Compensatory rest

Depends on occasional vs habitual rules

Interaction with weekly rest day

One premium when rest days coincide and work is performed

Last verified

2026 09 20

Confidence

high

Payment deadline

At termination as due subject to article 65 and case law

Filing deadlines

PILA payment
Deadline rule

Varies by contributor ID and class

Calendar day business day logic

Business day schedule

Deadline varies by taxpayer ID

Yes

Frequency

monthly

Interest

applies

Income tax withholding
Deadline rule

DIAN tax calendar

Calendar day business day logic

Business day

Deadline varies by taxpayer ID

Yes

Frequency

monthly

Late fee

statutory

Interest

statutory

Electronic payroll
Frequency

monthly

Year end deadlines

Cesantias deposit

before 02-15

Cesantia interest

01 31

Prima first installment

06 30

Prima second installment

first 20 days of December

Tax information returns

DIAN calendar if applicable

SG SST annual requirements

Yes

Data quality

What backs this page

44
Sources attached to the canonical country dataset
55
Known gaps still tracked rather than silently inferred

Planning information, not a legal conclusion

Ivvora preserves scenario-dependence, unresolved inputs and known research gaps. Results are for planning and comparison and do not replace legal, tax, accounting or employment advice.