Prima de Servicios Calculator 2026
The prima de servicios in Colombia for 2026 equals 30 days of salary per year of service (15 days per semester). It is calculated using the formula: (salary + transportation allowance) × days worked / 360. A minimum wage worker earning $1,423,500 COP plus a transportation allowance of $200,000 receives a semiannual prima of $811,750. The transportation allowance is included in the calculation base for salaries up to 2 SMMLV ($2,847,000). Employers must pay by June 30 (first semester) and December 20 (second semester), per Articles 306-308 of the Código Sustantivo del Trabajo.
Frequently Asked Questions
What is the prima de servicios in Colombia?
The prima de servicios is a mandatory employment benefit that every employer must pay to their workers. It equals 30 days of salary per year of service, paid in two semiannual installments of 15 days each. It is regulated by Articles 306-308 of the Código Sustantivo del Trabajo and applies to all workers with employment contracts.
When is the prima de servicios paid?
The prima is paid in two installments: the first by June 30 (covering January-June) and the second by December 20 (covering July-December). The employer may pay earlier but never later, or face penalties for late payment.
Is the transportation allowance included in the prima calculation?
Yes, the transportation allowance ($200,000 COP in 2026) is included in the prima de servicios calculation base. However, it only applies to workers with monthly salaries at or below 2 SMMLV ($2,847,000 COP in 2026). Workers with higher salaries do not receive the transportation allowance and their prima is calculated on salary alone.
How is the prima calculated if I didn't work the full semester?
The prima is calculated proportionally to the days worked during the semester. The formula is: (salary + transportation allowance) × days worked / 360. For example, if you worked 90 days with a $2,000,000 salary, your prima would be: $2,000,000 × 90 / 360 = $500,000. Each unworked day proportionally reduces the amount.
Is the prima de servicios subject to income tax withholding?
Yes, the prima de servicios may be subject to income tax withholding if the total income for the month exceeds the withholding threshold (95 UVT of taxable income). However, the prima benefits from a 25% tax exemption as exempt work income, same as regular salary. The employer applies withholding per Article 383 of the Estatuto Tributario on the total payments for the period.