1. Current minimum legal monthly salary (SMLMV): The National Government, through the issuance of Decree 2292 of December 29, 2023, fixed the minimum legal monthly salary in force (hereinafter the “SMLMV”), which, with respect to the previous year, increased by twelve point zero seven percent (12.07%). 
2. Comprehensive salary: The value of the integral minimum salary is obtained by calculating ten (10) SMLMV plus a benefit factor of at least thirty percent (30%) of such amount.
3. Transportation assistance: The National Government, by means of Decree 2293 of December 29, 2023, fixed the transportation allowance for 2024 with an increase of fifteen point twenty-two percent (15.22%) with respect to the immediately preceding year. 
4. Endowment: Article 230 of the C.S.T. establishes the employer's obligation to provide work clothes and footwear to all workers under his charge who earn up to two (2) times the SMLMV.
5. Severance payments and payment of severance interest: For the workers hired under the annual and definitive severance payment system, the balance of severance payments, as of December 31, 2023, must be deposited no later than February 14, 2024 in the severance payment fund chosen by the worker. In the event the employee has not chosen a severance fund, the employer may, at its discretion, deposit the severance payments in any fund.
6. Contributions to the General Social Security System: Contributions to the General Social Security Pension System remain the same for 2024.
7. General parafiscal obligations: These must be paid by public or private employers, independent workers, public entities or universities with a special health regime, associations or associations, cooperatives and precooperatives of associated work, diplomatic and consular missions or those of multilateral organizations not subject to Colombian legislation, Welfare Homes Program Administration Organizations, payer of contributions of municipal or district councilmen or councilwomen, and pensioners (only to the General Social Security Health System).
8. Regulation of telework, work at home and remote work: - Law 1221 of 2008 - Teleworking - Law 2088 of 2021 - Work at home - Law 2121 of 2021 - Remote work
9. Gradual reduction of weekly working hours: On July 15, 2021, the Congress of the Republic sanctioned Law 2101 of 2021, by means of which Article 161 of the C.S.T. was modified and the weekly working hours were gradually reduced, without reducing workers' salaries.
10. Labor Disconnection Act: On January 6, 2022, Law 2191 of 2022 was issued, which creates, regulates and promotes everything concerning the right to “labor disconnection” of workers in labor relations within the different contracting modalities in force in the Colombian legal system and its forms of execution, as well as in legal and/or regulatory relations, in order to guarantee the effective enjoyment of free time and rest times, licenses, permits and/or vacations to reconcile personal, family and work life.
11. Paid breastfeeding breaks: On July 31, 2023, Law 2306 of 2023 was enacted, which promotes the protection of maternity and early childhood. Article 6 of said law modified article 238 of the C.S.T., which establishes the paid rest for the worker during breastfeeding.  

For more information, download the complete information