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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Colombia /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.2 Withholding obligation

2.1.2 Withholding obligation

Colombia

According to Colombian Tax Statute, Art 383, withholding at source must be made by natural or legal persons, de facto

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3.1 Employee stock options

3.7 Pregnancy and parental leave

1.4 Other employer costs/subsidies

8.1 Penalties for non-compliance

2.1.2 Form TD-1

3.2 Employee stock-based incentive income

9.4 Temporary Residence Card (TRC)

3.1 Minimum wage and overtime

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

9.1 Probation period

6.1.1 EU social security agreement

5.3.1 Foreign company definition and registration

7. Travel and subsistence

2.2.9 Workers' Children Education CESS

3.1 Tax exempt remuneration

1.4.2 Industrial Training Fund (ITF)

9.1 Work permits

3.1 Minimum wage and working hours

2.2.8 Workers' Profit Participation Fund

2.2.1 National Social Security Fund (NSSF)

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