Colombia Forum

fecherklyn
Joined 2015
Posts: 1391

4 years ago

How to calculate your EPS

4 years ago

The issue of how much expats in Colombia have to pay for their EPS medical healthcare has been examined several times in this forum. The governmental control of how these cotisations should be calculated is in the hands of the UGPP and their sub-contracted service La Unidad. What has been clear from the previous posts on this subject is that most forum members are unaware of their legal obligations in this respect – “Your contributions are now supposed to be based upon your income levels”.

My wife and I have already been seperately the subject of these new controls and you need to know that once you have been identified as not fulfilling the regulations – they are on you like a ton of bricks. The following is an extract of the latest warning letter I received today. You will probably be confused by their linking the rules to “independientes”, or “rentistas”, but do not ignore the rules for this reason – You may not know it but you are a “target” so long as you are classed as a resident in Colombia.

In doubt for the moment, at least as far as I am concerned, is whether or not your IBC should include “Worldwide” incomes, or solely “Colombian source” incomes.

EXTRACT:

El IBC se calcula teniendo en cuenta la totalidad de sus ingresos recibidos por: dividendos, rendimientos financieros, arriendos, intereses, honorarios por contratos de prestación de servicios personales o cualquier otra actividad que realice bajo su propia cuenta y riesgo; estos lo clasifican como trabajador independiente. La Unidad tiene en cuenta que sus ingresos como independiente pueden variar de un mes a otro, por lo tanto, realice este cálculo de forma mensual. Si durante algún mes no recibe ingresos iguales o superiores a un salario mínimo mensual legal vigente -SMMLV, reporte la novedad de retiro durante los cinco (5) primeros días del siguiente mes, de lo contrario deberá pagar los aportes pendientes más los intereses de mora.

A continuación presentamos como calcular el ingreso base de cotización:

i) Independientes con contrato por prestación de servicios personales:
1. Calcule el valor mensualizado de los contratos recibidos durante el mes.
2. Multiplique estos ingresos mínimo por el 40%.
3. El resultado es el valor del IBC sobre el que debe aportar a salud, pensión y riesgos laborales.
4. Este cálculo aplica solamente para contratos por prestación de servicios que no impliquen subcontratación, compra de insumos o expensas relacionados directamente con la ejecución del contrato. Ley 1753 de 2015, artículo 135.
ii) Independientes por cuenta propia incluyendo rentistas de capital o con contrato diferente a prestación de servicios personales:
1. Calcule los ingresos totales recibidos durante el mes (incluya las rentas de capital).
2. Reste los costos que se derivan de su actividad económica, siempre que cumplan con los requisitos de causalidad, necesidad y proporcionalidad. Artículo 135, Ley 1753.
3. Multiplique estos ingresos mínimo por el 40%.
4. El resultado corresponde al valor del IBC sobre el que debe aportar a salud y pensión.

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