Se amplían los plazos para la utilización obligatoria de la planilla electrónica – PILA
Recientemente la Dirección de Regulación de la Operación del Aseguramiento en Salud, Riesgos Laborales y Pensiones señaló que para el mes de marzo aún existía un grupo de aportantes y cotizantes independientes que continuaban utilizando la modalidad asistida, y no la modalidad de pago electrónico en los plazo vigentes. Algunos cotizantes manifestaron la dificultad para acceder a los servicios financieros por sus costos o desconocimiento en el uso de ellos.
Por lo anterior, y con el propósito de no afectar el recaudo de los aportes al Sistema de Seguridad Social Integral y parafiscales, el Ministerio de Salud y Protección Social consideró conveniente modificar los rangos de aportantes y cotizantes independientes, y así mismo ampliar las fechas de obligatoriedad en el uso de la modalidad electrónica para el pago de la Planilla Integrada de Liquidación de Aportes – PILA.
Por otra parte se suprimió la obligatoriedad del envío de los informes de la ejecución de los planes de trabajo respecto a la promoción y capacitación sobre el uso de la planilla electrónica.
Las modificaciones incluidas al sistema de pagos por medio de la Planilla Integrada de Liquidación de Aportes – PILA en virtud del Decreto 9498 del 31 de mayo de 2018 son los siguientes:
Para aportantes:
De acuerdo al Decreto 9498 del 31 de mayo de 2018, los aportantes y los pagadores de pensiones cuyo número de cotizantes y/o pensionados se encuentren en la siguiente tabla, deberán autoliquidar y pagar sus aportes utilizando la Planilla Integrada de Liquidación de Aportes – PILA, mediante la modalidad de planilla electrónica, a partir de las siguientes fechas:
RANGO COTIZANTES | Obligatoriedad uso modalidad electrónica |
20 o más cotizantes | 6 de marzo de 2017 |
10 a 19 cotizantes | 1 de marzo de 2018 |
8 Y 9 cotizantes | 1 de junio de 2018 |
6 Y 7 cotizantes | 1 de noviembre de 2018 |
5 cotizantes | 1 de marzo de 2019 |
4 cotizantes en municipios con categoría diferente a 5 y 6 | 1 de marzo de 2019 |
3 cotizantes en municipios con categoría diferente a5y6 | 1 de mayo de 2019 |
Los aportantes y los pagadores de pensiones que cuenten con 1 o 2 cotizantes y aquellos que cuenten con hasta 4 cotizantes en los municipios de categoría 5 y 6, podrán utilizar para el pago de sus aportes al Sistema de Seguridad Social Integral y parafiscales: SENA, ICBF y las cajas de compensación familiar, cualquier modalidad de planilla, bien sea electrónica o asistida
Para cotizantes independientes:
Los cotizantes independientes cuyo ingreso base de cotización se encuentre en la siguiente tabla deberán autoliquidar y pagar sus aportes utilizando la Planilla Integrada de Liquidación de aportes – PILA mediante la modalidad de planilla electrónica, a partir de las siguientes fechas:
Rango Ingreso Base de Cotización | Obligatoriedad uso planilla electrónica |
Mayor o igual a 5 salarios mínimos legales mensuales vigentes | 6 de marzo de 2017 |
Mayor o igual a 4 e inferior a 5 salarios mínimos legales mensuales vigentes | 1 de marzo de 2018 |
Mayor o igual a 3 e inferior a 4 salarios mínimos legales mensuales vigentes para residentes en municipios con categoría diferente a 5 y 6 | 1 de junio de 2018
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Mayor o igual a 2 e inferior a 3 salarios mínimos legales mensuales vigentes residentes en municipios con categoría diferente a 5 y 6 | 1 de noviembre de 2018 |

Labor Reform Approved in Second Debate in the House of Representatives
The House of Representatives approved the labor reform bill presented by the National Government with 93 votes in favor and 13 against. The approved bill contains 81 articles, including provisions for increasing remuneration on mandatory rest days from 75% to 100%, to be phased in by 2027; formalizing employment for community mothers; establishing employment contracts for SENA students; and providing paid leave for medical appointments, school commitments, union commissions, or domestic emergencies, and extending paternity leave to up to 4 weeks.
Articles removed include parental leave for same sex adopting couples, increased compensation for dismissal without just cause, and the agricultural contract.
Eight articles were added addressing formalization and employment for cargo and passenger transportation workers, programs for first and last employment, promotion of sustainable work, flexible work environments, among others.
The bill will now proceed to the Seventh Senate Committee for the final two debates.

Resolution No. 532 of 2024 UGPP: Establishing a Cost Assumption Scheme for Self-employed Workers and Those Who Enter Contracts
Recently, the Special Administrative Unit of Pension Management and Social Security Contributions (“UGPP” by its initials in Spanish) issued Resolution 532 of 2024, establishing a cost assumption scheme for self-employed workers and those who enter contracts other than personal service provision contracts, involving subcontracting and/or the purchase of supplies or expenses, based on the economic activities listed in the International Standard Industrial Classification (CIIU). This scheme also applies to cases where the economic activity is public motor freight transport by road, as a method to establish the base contribution income (IBC).
To apply the presumed cost coefficient, the obligated party must refer to the section of economic activities generating their monthly gross income during the period they received it and apply the corresponding cost percentage.
If the income comes from multiple economic activities, the corresponding cost percentage for each activity must be applied.
Specifically, for the public motor freight transport sector by road, a general cost presumption scheme was defined for self-employed workers and for employers who have verified social security contributions for the drivers they have employed. They can deduct the cost percentage established in the resolution, based on the range of gross income and the number of drivers.
As an exception, a different cost percentage can be set, provided supporting documents are available and requirements established in Article 107 of the Tax Code are met without exceeding the values included in the income tax return.
This resolution will apply from November 1, 2024.

Ministry of Labor Proposes Regulations for Reporting Major Incidents or Accidents in Classified Facilities
The Ministry of Labor has published a draft resolution to regulate procedures for reporting major incidents and accidents in classified facilities, aligning with international industrial safety standards to promote a safer and more responsible work environment.
The draft specifies that the person responsible for the facility must report any major incident or accident within two hours of occurrence, using the Ministry’s designated digital tool.
The resolution also defines criteria for classifying an event as a major incident, including severe injuries, fatalities, property damage, and significant chemical containment losses.
The responsible party must expand the report as the emergency response concludes and calculate annual process safety metrics, reporting them through the same digital tool.

New rules on paternity leave introduced in Colombia
Author: Daniel Salazar López
The Colombian Congress has passed Act 2141 (August 10, 2021) whereby a further protection has been granted to parents. Act 2141 incorporates several new provisions on labor matters and, in particular, on maternity and paternity privileges. The following are the most important aspects of the new law:
- Maternity leave was extended from three (3) months to eighteen (18) weeks after childbirth.
- Unless an authorization is obtained from the Labor Inspector, or the Municipal Mayor in the corresponding case, the dismissal of a worker, whose spouse, partner or permanent partner is pregnant or within eighteen (18) weeks after childbirth and is not formally employed, is prohibited. If dismissal occurs, the dismissed employee shall be entitled to the additional payment of an indemnity equivalent to sixty (60) days of salary.
- In addition, the indemnities and benefits that correspond by virtue of the employment contract shall be recognized.
- Paternity leave is not extended to the worker when his/her spouse, partner or permanent partner is in stable employment.
- Maternity leave is also extended to the parents in the same proportion during the 18 weeks following childbirth.
- The worker must notify the employer, verbally or in writing, of the pregnancy status of his/her spouse, partner or permanent partner and declare under oath that he/she does not have a stable job or that he/she is not a beneficiary of the Social Security Health System. Within the notification, the worker must present the necessary examinations and for this purpose she will have a term of up to one (1) month to prove the pregnancy status.
This new legislation is intended to protect the constitutional right to equality between men and women in the work environment and in harmony with the family environment.

What does the IBA mean to you?

International Joint Ventures (2013)
