Bogotá, D.C., june 2019

 

INDEPENDENT WORKERS:

NEW RULES FOR QUOTING TO THE SOCIAL SECURITY SYSTEM CONSTITUTIONAL COURT IN JUDGMENT OF MAY 22, 2019 DECLARED INEXEQUIBLE ARTICLE 135 OF LAW 1753 OF 2015

The Constitutional Court declared unenforceable Article 135 of Law 1735 of 2015, which established the base contribution income of independent workers. Simultaneously, Article 135 of Law 1735 of 2015 was expressly repealed by Article 336 of the National Development Plan 2018 – 2022 (Law 1955 of 2019). The National Development Plan 2018 – 2022 introduces article 244 that establishes the base contribution income – IBC of the independent, indicating:

  • Self-employed workers with net income equal to or greater than one (1) current legal monthly minimum wage (SMMLV) who enter into contracts for the provision of personal services, will contribute month past due to the comprehensive social security system, on a minimum basis of forty percent ( 40%) of the monthly value of the contract, not including the value of the value added tax, VAT.
  • Self-employed freelancers and self-employed workers with different contracts to provide personal services with net income equal to or greater than one (1) current legal monthly minimum wage (SMMLV) will make their contribution month in arrears, on a minimum contribution base of forty percent (40%) of the monthly value of the income, not including the value of the value added tax, VAT.

UPDATE IN LABOR MATTERS

In any case, the norm is subject to the regulations of the National Government, in relation to the mechanism to carry out the monthly payment established in the norm. Consequently, with the declaration of unenforceability and the express repeal of article 135 of Law 1735 of 2015 that supported Decree 1273 of 2018, which regulated the implementation of the process of withholding contributions for contractors, the Companies are no longer in the Obligation to withhold the contributions for the social security of the contractors, as the norm that had provided for it is out of force.

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