1.4.1ÌýÌýÌýÌý Parafiscales
Parafiscal contributions (Contribuciones Paráfiscales) are mandatory contributions imposed by law on employers. They are determined on the taxable basis of the total payroll of workers. They benefit not only the workers, but also support the Colombian Institute of Family Welfare (ICBF), National Learning Service (SEN) and Family Compensation Funds (CCF).
The parafiscal contributions are based on the elements of the salary in the terms of the
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Web page updated on 17 Mar 2025 15:23