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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 / 2.1.5 Payments comparable to salaries

2.1.5 Payments comparable to salaries

Colombia

Colombian Tax Statute, Art 383 establishes in para 2 that certain income is comparable to salary payments. Withholding must

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3.1 Employee stock options

9.2.2 Work permits

3.3 Minimum wage

2.1.4 Withholding income tax rates

2.1.6 Local development tax

2.2.3 Submission of social security contributions information

6.3 Inbound employees on assignment

7.1 Travel expenses

3.1 Minimum wage and overtime

1.1 Introduction: overview of the domestic payroll system

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1.2 Affiliation with the National Social Security Fund (CNSS)

7.2 Relocation expenses

5.1 Employer registration

2.2.9 Workers' Children Education CESS

3.1 Tax exempt remuneration

1.4 Fringe benefits tax

3.2 Pre-tax/post-tax deductions

1.4.2 Industrial Training Fund (ITF)

3.2 Food coupons

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