Issues in Colombia from the Minister of Labor, DIAN, UGPP and the Ministry of Health and Social Protection
Issues in Colombia from the Minister of Labor, DIAN, UGPP and the Ministry of Health and Social Protection

1) The Ministry of Labor, through Circular 0012 issued on February 5th, 2024, issued recommendations and promotion and prevention actions on Occupational Risks within the framework of the effects of the child phenomenon.

Employers and other actors of the General Occupational Risk System must heed the recommendations, for the corresponding adjustment in their occupational health and safety management system while the condition associated with the child phenomenon persists, in prioritizing dangers and development. of control measures to mitigate the effects on the health and safety of its workers.

Some of the suggestions are:

i. Danger: Physical

ii. Factor: High heat temperatures, and sun exposure.

iii. Possible Health Effects: Dehydration, heat stroke, headaches, skin lesions 

iv. Suggested Controls: Keep the work area ventilated; have continuous hydration; Have strategic and visible places close to the work area.




2) Through Resolution 000022 of February 20th, 2024, the DIAN establishes the new parameters for the prescription of the Certificate of Income and Withholdings corresponding to the taxable FY2023, among the main adjustments:

(i) The concept of "ecclesiastical emoluments" has been eliminated”.

(ii) Line No. 38 called “Value of the excess of food payments greater than 41 UVT was added, art. 387-1 T.C.

(iii) Line No. 48 was added called “Unemployment Assistance recognized for workers of the traditional Labor Code, contained in Chapter VII, Title VIII, first part.

(iv) Line No. 51 was added called “Educational financial support financed with public resources, non-refundable or condoned. 

(v) The lines of Contributions to AFC accounts No. 57 and AVC contributions No. 58 are divided.

(vi) A line No. 59 called “Average labor income for the last six months was added (section 4 art. 206 T.C.)

(vii) The relationship of economic dependence was added.




3) Through the concept issued by the UGPP on January 24th, 2024, about the calculation of Law 1393, for income that exceeds 40% of the total remuneration, the concept, there must be the payment of paid leaves made to employees for any reason is taken into account as the basis for the total remuneration, and it is confirmed that the value of transportation assistance should be excluded from this calculation.




4) Through a legal concept of November 2023, the Ministry of Health and Social Protection determines who must assume the payment of disabilities of more than 181 days of a dependent pensioner.  

Those responsible for recognizing and paying for disabilities are the employer, the EPS - Health Promoting Entity, or the Pension Fund Administrator (PFA) who have received the respective contributions depending on the length of time it lasts. 

Empleador Dos (2) primero días
EPS Desde tecer (3) día al ciento o chenta (180) días
Administradora de Fondo de Pensiones - AFP Desde el día cien ochenta y uno (181) hasta el día quinientos cuarenta (540)
EPS Desde el día quinientos cuarenta y uno (541)


(i) Nothing prevents you from enjoying your right to receive the economic benefits that the contributory regime recognizes and pays to its contributing members since this is precisely how the State guarantees the economic contingency that arises due to your inability to receive that income. additional. 

(ii) It is clarified that only in the case in which pensioners are working as dependents or independents and make contributions to the General Social Security System in Health – “as its acronym in  Spanish -SGSSS” based on their additional income, there is recognition and payment of disabilities, the Their payment will be made based on the contribution of additional income at the time of initiating the disability and the EPS must pay the amounts corresponding to the disability aid in that case from day 3 to day 180.

(iii) It should be noted that there is no regulatory provision or jurisprudential ruling that establishes who must assume the payment of the disability between days 181 to 540 of the dependent or independent worker who is already retired. Regarding disability exceeding 541 days, this will be assumed by the EPS, in the terms provided in article of Decree 780 of 2016.  



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