哥倫比亞以內華達山脈 (Sierra Nevada de Santa Marta) 以及安地斯山脈 (Andes) 和首都波哥大 (Bogota) 著稱。儘管這是一個不斷增長的業務領域，但哥倫比亞就業法強烈支持員工。當您建立哥倫比亞工資單時，您需要對這些法律有充分了解，然後才聘僱員工，將他們添加到工資單中，並開始營運子公司。
哥倫比亞賠償類型
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：固定金額。
- 可變薪：以績效為基礎的薪水。
- 綜合薪酬：通常被分配較高的職位，包括法律福利和最終加班工資。
根據報酬結構而定，員工可能有權獲加班薪水（獲得綜合薪水的人除外），在這種情況下適用以下費率：
- 白天加班：125% 每小時的工資
- 夜間加班：175% 每小時的工資
- 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.
哥倫比亞的法律福利
總部位於哥倫比亞的員工有權獲得 3 基本福利，這些福利一起被稱為社會成就。它們包括
- 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.
哥倫比亞的稅收制度規則
哥倫比亞有各種稅收規則，您需要在建立薪資單時遵循。例如，雇主必須支付社會安全，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.
哥倫比亞薪資選項
建立哥倫比亞薪資的方式主要有四種。並非每種哥倫比亞薪資方案都適合您的子公司，因此必須衡量每種方案的利弊：
- 哥倫比亞當地薪資外包：您可以與位於哥倫比亞的薪資外包公司合作。這個選項可以減輕您的工資負擔，但作為雇主，您仍然需要對錯誤負責。
- 內部：對於對哥倫比亞承諾的大型公司來說，操作大量的內部薪資比較容易。它需要為您在哥倫比亞的公司建立整個人力資源團隊。
- 名義雇主：最後，您可以選擇使用哥倫比亞的名義雇主。G-P 通過業界領先的平台通過準確且合規的付款選項簡化全球薪資發放。
如何在哥倫比亞建立薪資系統
在建立哥倫比亞工資單之前，公司需要員工的一些個人信息，例如護照，健康保險承保證明和銀行對帳單。僱員還有稅務登記要求，才能將其添加到工資單之前。員工需要勞動契約、社會安全登記、公共衛生保險註冊、遣散基金註冊和工人保險。
權利及結束聘用條款
在員工開始工作之前，最佳做法是制定一份具有所有權利和結束聘用條款的強式勞動契約。即使沒有證明的理由，員工或雇主都可以終止勞動契約。在哥倫比亞是強制性的遣散費，並且擁有無限期合同的僱員必須獲得：
- 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.
透過 G-P 簡化全球薪資管理。
G-P 利用我們領先市場的 Global Growth Platform™ 簡化薪資管理流程的每個步驟。使用我們的 99% 準時自動薪資系統，使用 150 貨幣在世界任何地方安心地為您的團隊付款-只需單擊幾下即可。我們的產品還與領先的 人力資本管理 解決方案整合，在跨平台自動同步員工薪資料，為人力資源 團隊創造一個可靠、便捷的真實資訊來源。
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