哥伦比亚因圣玛尔塔内华达山脉、安第斯山脉和首都波哥大而闻名。尽管这是一个不断增长的经商领域，但哥伦比亚的就业法强烈支持员工。在制定哥伦比亚薪资单时，您需要对这些法律有深入的了解，然后才能招聘员工，将他们添加到工资单中并开始运营子公司。
哥伦比亚的薪酬类型
Labor law in Colombia stipulates a 42-hour ordinary workweek. This is the final target under the phased reduction set by Law 2101 of 2021. However, compensation type and structure should be stated in the work contract. The most common types of compensation are:
- 普通薪水：固定金额。
- 可变薪水：基于绩效的薪水。
- 综合薪水：通常分配更高的职位，包括法律福利和最终的加班费。
视薪酬结构而定，员工可能有权获得加班费（领取综合薪水的员工除外），在这种情况下，适用以下费率：
- 白天加班：125% 小时工资
- 夜间加班：175% 小时工资
- Nighttime surcharge: 35% over the ordinary hourly rate for ordinary night work
- Sunday or public holiday surcharge: 75% over the ordinary hourly rate. Night work or overtime may add further surcharges.
哥伦比亚的法律福利
驻哥伦比亚的员工有权获得 3 基本福利，这些福利合起来称为 Prestaciones Sociales。它们包括
- Legal services bonus (prima legal de servicios): Equivalent to 30 days of salary per year, payable in two installments: 15 days by June 30 and 15 days within the first 20 days of December. It is paid based on worked days during the semester in which calculation takes place.
- Vacations: Every worker is entitled to 15 consecutive working days of paid annual vacation for each year of service; any outstanding balance should be paid upon termination.
- Unemployment aid: Mandatory pay that is credited to a fund of the employee’s choosing. It is equal to one month’s salary for each year of service, or proportionally for partial years. Employers also owe 12% annual interest on accrued cesantías.
哥伦比亚的税收规则
哥伦比亚在确定工资单时需要遵循各种税收规则。例如，雇主必须支付社会保障金，其中包括：
- Health: Employers generally pay 8.5% of the employee’s contribution base income for health social security. Employees pay 4%. Some employers may be exempt from the employer health contribution for employees earning less than 10 times the monthly legal minimum wage.
- Occupational risk: The employer must fully pay ARL occupational risk contributions. Rates vary by risk class and generally range from 0.522% to 6.960% of salary.
- Family welfare fund: Employers generally contribute 9% of payroll to parafiscal funds: 4% to Caja de Compensación Familiar, 3% to ICBF, and 2% to SENA. Some exemptions may apply to ICBF and SENA contributions.
Employers also need to contribute 12% of an employee’s contribution base salary to a pension program. On top of that, Colombia has a progressive income tax system expressed in Tax Value Units (UVT). Employees with taxable income above 31,000 UVT reach the maximum marginal tax rate of 39%. The COP threshold changes each year because the UVT is adjusted annually.
哥伦比亚工资单选项
建立哥伦比亚薪资系统主要有四种选择。并非每种哥伦比亚薪资方案都适合贵子公司，因此必须权衡每种方案的利弊：
- 哥伦比亚当地薪资外包：您可以与位于哥伦比亚的薪资外包公司合作。这种选择减轻了你的工资负担，但作为雇主，你仍然要为错误负责。
- 内部：对于对哥伦比亚有承诺的大公司来说，管理可观的内部工资比较容易。这需要在哥伦比亚为您的公司建立一支完整的人力资源团队。
- 专业雇主：最后，您可以选择使用哥伦比亚的专业雇主。G-P 通过业界领先的平台提供准确且合规的付款方式，简化国际工资发放。
如何在哥伦比亚建立工资单
在建立哥伦比亚工资单之前，公司需要员工提供一些个人信息，例如他们的护照、健康保险承保范围的证明和银行对账单。员工还需要进行税务登记，然后雇主才能将其添加到工资单中。员工需要雇佣合同、社会保障登记、公共健康保险登记、遣散金登记和工人保险。
权利和结束聘用条款
在员工开始工作之前，最佳做法是起草一份包含所有权利和结束聘用条款的强有力的雇佣合约。即使没有经过证实的正当理由，员工或雇主也可以终止雇佣合约。在哥伦比亚，遣散费是强制性的，签订无固定期限合同的员工必须获得：
- Employees on an indefinite-term contract receiving a monthly salary that is less than 10 minimum salaries: (a) 30 days of salary for the first year or less and (b) 20 days for each subsequent year, prorated for partial years.
- Employees with 10 legal monthly minimum wages or more: (a) 20 days of salary for the first year or less and (b) 15 days of salary for each subsequent year of service, calculated proportionally for any partial year. Ordinary final amounts due must also be paid separately.
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