Sick leave pay in Colombia
v1Ejemplo de AXIOMAComposición del método
Las fórmulas se ejecutan de arriba abajo. Un paso usa el resultado de otro anterior cuando lee una variable con el mismo nombre.
- Salary or contribution base
- Minimum wage for the year
- Days of sick leave
- The first two days
Paso 1: Fórmula Value of a day
- Usa
- Salary or contribution baseentrada
- Produce
valor_dia
Paso 2: Fórmula Daily minimum wage
- Usa
- Minimum wage for the yearentrada
- Produce
piso_dia
Paso 3: Fórmula What the employer pays
- Usa
- Days of sick leaveentrada
- The first two daysentrada
- Value of a daydel paso 1
- Daily minimum wagedel paso 2
- Produce
pago_empresa
Paso 4: Fórmula What the EPS pays
- Usa
- Days of sick leaveentrada
- Value of a daydel paso 1
- Daily minimum wagedel paso 2
- Produce
pago_eps
Paso 5: Fórmula What the pension fund pays
- Usa
- Days of sick leaveentrada
- Value of a daydel paso 1
- Daily minimum wagedel paso 2
- Produce
pago_fondo
Paso 6: Fórmula Total sick pay
- Usa
- What the employer paysdel paso 3
- What the EPS paysdel paso 4
- What the pension fund paysdel paso 5
- Produce
total_incapacidad
valor_diapiso_diapago_empresapago_epspago_fondototal_incapacidad
salariosmmlvdias_incapacidaddias_inicialestotal_incapacidadHow it is worked out
Work out what the employer, the EPS and the pension fund pay for sick leave from a common illness, with the 2026 minimum wage floor.
The first two days of sick leave from a common illness are paid by the employer and from the third by the EPS, the health insurer: two thirds of the salary up to day 90 and half from day 91 to 180. From day 181 the pension fund pays the same half. No day can be paid below the daily minimum wage: 58,363.50 pesos in 2026.
The formulas that run, in order
- Value of a day
valor_dia = salario / 30 - Daily minimum wage
piso_dia = smmlv / 30 - What the employer pays
pago_empresa = min(dias_incapacidad, 2) * (dias_iniciales == "completo" ? valor_dia : max(valor_dia * 2 / 3, piso_dia)) - What the EPS pays
pago_eps = max(min(dias_incapacidad, 90) - 2, 0) * max(valor_dia * 2 / 3, piso_dia) + max(min(dias_incapacidad, 180) - 90, 0) * max(valor_dia / 2, piso_dia) - What the pension fund pays
pago_fondo = max(min(dias_incapacidad, 540) - 180, 0) * max(valor_dia / 2, piso_dia) - Total sick pay
total_incapacidad = pago_empresa + pago_eps + pago_fondo
Each formula reads what the earlier ones produced, by its name. The fields arrive with an example filled in: put your own numbers in and run it again.
What if the calculation were yours?
This calculator is not hand-written: it is an Axioma method, formulas that run one after another. Open it to see every step, adapt it to your case or run it for a whole payroll from a spreadsheet.
Ten days off sick on a 3 million salary
On a salary of 3,000,000 pesos a day is worth 100,000, and sick leave pays two thirds of it: 66,666.67 pesos a day. The employer pays the first two, 133,333.33 pesos, and the EPS the next eight, 533,333.33. That is 666,666.67 pesos for the ten days, 333,333.33 less than the salary for those days.
If the company chooses to pay the first two days in full, as many do though the law does not require it, they come to 200,000 and the total rises to 733,333.33. The EPS pays the same either way: its share starts on day three.
The minimum wage floor
In judgment C-543 of 2007 the Constitutional Court held that sick pay can never be below the minimum wage. In 2026 that is 58,363.50 pesos a day, so anyone earning under 2,626,357.50 pesos a month —one and a half minimum wages— gets the floor rather than two thirds of their salary.
The floor matters most from day 91, when pay drops to half the salary. On 3 million, half is 50,000 pesos a day, below the minimum, so days 91 to 180 are paid at 58,363.50. That is why 120 days off on that salary add up to 7,750,905 pesos and not 7,500,000.
Beyond 180 days
From day 181 to 540 the pension fund pays the same half salary with the same floor, provided the EPS issued a favourable rehabilitation opinion before day 120. If it did not, the EPS keeps paying until it does. After 540 days the EPS pays again in the cases set out in Decree 780 of 2016.
On a 6 million salary and 200 days, the employer pays 266,666.67, the EPS 20,733,333.33 and the pension fund 2,000,000 for the 20 days past 180: 23,000,000 in all. Extensions for the same cause keep counting from the first day of leave, and do not put two more days on the employer.
What this calculation assumes
The base is the contribution base of the month before the leave began, which for a fixed salary is the salary; with a variable salary the employer uses the average of the last year for its two days. For the EPS to pay, the worker needs at least four weeks of contributions right before the leave starts.
This is for a common illness or an accident outside work. Leave caused by a work accident or an occupational disease is paid by the ARL, the occupational risk insurer, from the next day and at 100 % of the contribution base. Maternity and paternity leave are not worked out this way either.
Frequently asked questions
- Who pays the first two days of sick leave in Colombia?
- The employer. From day three the EPS pays, under article 3.2.1.10 of Decree 780 of 2016. The law sets the same two thirds of salary for those two days that the EPS pays, though many companies choose to pay them in full.
- How much does the EPS pay for sick leave in 2026?
- Two thirds of the previous month’s contribution base up to day 90 and half from day 91 to 180, never below 58,363.50 pesos a day, the 2026 daily minimum wage. The worker needs at least four weeks of contributions before the leave.
- Is sick leave on the minimum wage paid in full?
- Yes. Someone on the minimum wage receives their full salary for each day of sick leave, 58,363.50 pesos in 2026, because sick pay cannot be lower than the minimum. The same goes for any salary under 2,626,357.50 pesos a month.
- What happens to sick leave after 180 days?
- From day 181 to 540 the pension fund pays it, at half the salary with the minimum wage floor, if the EPS gave a favourable rehabilitation opinion before day 120. If it did not, the EPS keeps paying. Beyond 540 days the EPS pays again.