Following the recent 23% adjustment to the current legal monthly minimum wage (SMLMV), the Colombian business ecosystem faces a critical turning point. This increase not only impacts the operational base but has also pushed the Integral Salary to a cost threshold that threatens its de facto disappearance for medium and large companies.
The proper preservation and safekeeping of accounting documents is fundamental to ensuring traceability and regulatory compliance for organizations. This newsletter presents best practices for implementing effective accounting document management, providing practical and concrete information.
The Labor Chamber of the Supreme Court of Justice, through Judgment SL2600 of November 26, 2025, modified the scope of the special protection afforded to pre pensioners at the time of their dismissal, particularly with respect to the requirements that must be met for this right to arise. Below, we set out the most relevant aspects that employers and workers should bear in mind in light of this decision.
Organizations frequently face challenges in determining and accounting for internally generated intangibles, as they must be recognized if and only if certain criteria are met.
The recent labor reform in Colombia, Law 2466 of 2025, introduced significant changes regarding severance pay and interest on severance pay.
No. The Colombian Supreme Court of Justice, in decision SC2119 of 2025, clarified that a civil trust must be subject to a condition and not to a term. Accordingly, the High Court concluded that it is not legally permissible to make a trust agreement contingent solely upon the death of the settlor, since such an event constitutes a term rather than a condition.
Our latest study uncovers a business world embracing change, investing in technology and people, and reimagining strategies to stay ahead of disruption and competition. Success now rests on adaptability as much as ambition.
En este apartado encontrarás los estados financieros correspondientes, presentados de conformidad con las normas contables aplicables, con el fin de ofrecer información clara, transparente y oportuna para nuestros grupos de interés.
By 2026, individuals and legal entities must comply with their formal and substantive obligations on the dates determined by the national government. Therefore, we detail below the UVT value and the due dates for filing and paying the main national taxes:
On november 22, 2025, the Ministry of Labor published for comments the draft Decree, through which it seeks to strengthen control, oversight, and sanctions regarding illegal outsourcing and labor intermediation in Colombia.
Through Decrees 1469 and 1470 of december 29, 2025, the National Government established the new Minimum Wage and Transportation Allowance, respectively, which shall apply for the year 2026. Considering the impact this has not only for employees but also for all organizations, in this newsletter we present the most significant changes that employers must take into account as a result of such increases.
For January and February, employers must prepare to cover their employees' severance payments and severance interest. Therefore, companies should be aware of the following information:
On December 29, 2025, the National Government issued Ruling 1474 of 2025, which adopts tax measures to address the state of emergency declared by Ruling 1390 of 2025.
As we approach the end of 2025, we will outline some concepts, characteristics, and key differences in this newsletter, providing practical and comprehensive information.
The District Legal Secretary issued Directive 005 of 2025, which provides recommendations for non-profit entities (ESAL) domiciled in Bogotá to develop and implement a Business Transparency and Ethics Program (PTEE).
As we approach the end of the fiscal and accounting year, it is the ideal time to properly plan and design the year-end 2025. This is why in this newsletter we will analyze the most relevant accounting and tax aspects as well as the main developments for the end of the year, providing practical and complete information.
Uno de los derechos que tienen los trabajadores en Colombia que han laborado en una organización es el pago de la prima de servicios, este pago es responsabilidad del empleador por los beneficios económicos y sociales que obtiene del trabajador.
Companies with fifteen (15) or more employees are legally required to hire a minimum number of apprentices from the National Learning Service (SENA) or authorized institutions, so that they can gain practical experience and strengthen their technical and technological training in Colombia. Companies must determine this number every six months, which is calculated as a percentage of their workforce,...
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