Flash news - Weekly news in the labor area in Colombia
Flash news - Weekly news in the labor area in Colombia

1. Law 2277 of December 13th, 2022, by which the National Government adopts the Tax Reform bill and advances changes that affect the monthly withholding procedure at the Source for natural persons; the main changes are: 

(i) Limit on exempt income (annual) 

“ARTICLE 2° Modify numeral 10 (ten) and paragraphs 3 and 5 of article 206 of the TC, which will remain as follows:

10. Twenty-five percent (25%) of the total value of labor payments is limited ANNUALLY to seven hundred ninety (790) TVU. This exempt income will be calculated once it is deducted from the total value of the labor payment received by the worker, income not constituting income, deductions, and other exempt income other than that established in this numeral.” 

(ii) Limit deductions and exempt income

“ARTICLE 336. Taxable net income from the general certificate. For purposes of establishing the net income of the general certificate, the following rules will be followed:

3. All exempt income and special deductions attributable to this certificate may be subtracted from the resulting value if they do not exceed forty (40%) of the result of the previous numeral, which in any CASE

CANNOT exceed one thousand three hundred and forty (1,340) ANNUAL TVU.”

See: https://jadelrio.com/Colombia/Flash25/1.Ley_2277_de_2022.pdf

2. The Ministry of Labor, through circular 0082 of December 23rd, 2022, reiterates the obligation of employers to carry out the Self-Assessment of the Standards employers to carry out the Self-Assessment of the Minimum Standards for the annual improvement plan within the Occupational Health and Safety Management System SG-SST.

Companies must register this plan in the channel set up by the Ministry of Labor https://sgrl.mintrabajo.gov.co/Autenticacion/Autenticacion; must check with the Lead of the SG-SST or allied company of your company; keep in mind the deadline of February 28th, 2023. 

See: https://jadelrio.com/Colombia/Flash25/2.CircularNo.0082.pdf


3. The Ministry of Labor issued Law 2101 on July 15th, 2021, which notifies of the reduction of the working day.  

It reminds that based on Law 2101 of July 15th, 2021, FY2023 reduces the working day to 44 hours; the longest time of the ordinary day will be 42 hours a week for FY2024.











See: https://jadelrio.com/Colombia/Flash25/3.LEY2101DEL15DEJULIODE2021.pdf

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