Colombian sick leave — incapacidad por enfermedad general — passes through three payers in sequence, and each handover has its own rate and its own paperwork. The employer covers the first two days. The health provider (EPS) covers days 3 to 180. The pension fund takes over from day 181. Getting a handover wrong does not just create an accounting problem; it stops the employee’s income.

This guide covers Colombian sick leave in 2026: who pays what and when, the minimum-wage floor, the 180-day and 540-day milestones, and the separate ARL regime for workplace injury.

Key takeaways

The employer pays the first 2 days of an ordinary illness incapacity, at 66.67% of salary.
The EPS pays from day 3 to day 180, at 66.67% for the first 90 days and 50% from day 91.
No matter the percentage, the payment cannot fall below the legal monthly minimum wage for a full month of incapacity.
From day 181, the pension fund (AFP) pays, at 50%, while assessing loss of working capacity.
Work accidents and occupational disease are covered by the ARL at 100% from day one — a different regime entirely.

The payment chain

Days of incapacity	Payer	Rate
1–2	Employer	66.67% of salary
3–90	EPS	66.67% of the contribution base (IBC)
91–180	EPS	50% of the IBC
181–540	AFP (pension fund)	50%
Beyond 540	EPS again, in defined circumstances	50%

In practice the employer usually pays the employee throughout and recovers from the EPS or AFP, because employees cannot wait for the entity’s reimbursement cycle. That makes the employer’s recovery process — not the payment itself — the operational risk.

The minimum wage floor is important and frequently missed: however the percentage calculates, incapacity pay for a full month cannot be less than the salario mínimo legal mensual vigente (SMLMV). For employees at or near minimum wage, the floor rather than the percentage determines the payment.

The first two days

The employer’s two days apply to each new incapacity for ordinary illness. Where an incapacity is a prórroga — an extension of an existing one, issued for the same condition without a break — the employer does not pay two more days. The EPS continues paying.

Distinguishing a new incapacity from a prórroga is the most common source of Colombian reimbursement disputes. A gap of more than 30 days back at work between incapacities for the same condition generally makes the second one new; a shorter gap, or a continuous extension, makes it a prórroga.

Days 3 to 180: the EPS

The EPS pays on the contribution base income (IBC) — the earnings on which social security contributions were paid, not necessarily the employee’s full remuneration. Employers who under-declare the IBC therefore reduce their employees’ incapacity pay and their own recoverable amount at the same time.

The rate steps down at day 91, from 66.67% to 50%. That step is a routine payroll error, particularly where the employer is advancing pay and reclaiming later.

Reimbursement claims to the EPS are time-limited. Employers should submit them promptly and keep the supporting incapacity certificates, since claims submitted late are frequently rejected and the cost then falls on the employer permanently.

Day 180 and the AFP

At day 180 the EPS must issue a concepto de rehabilitación — a rehabilitation opinion on whether the employee’s recovery is favourable — and send it to the pension fund before day 150 in practice, so the AFP can act.

From day 181, the AFP pays the incapacity at 50% while it assesses the employee’s loss of working capacity (pérdida de capacidad laboral, PCL). Where the assessment finds a PCL of 50% or more, the employee moves to a disability pension. Below that, the expectation is a return to work, possibly with adjusted duties.

Where the AFP fails to carry out the assessment in time, the obligation to keep paying generally stays with it. The 540-day mark is a further milestone at which responsibility can return to the EPS in defined circumstances.

Work accidents: the ARL

Absence caused by a work accident or occupational disease is handled by the ARL (Administradora de Riesgos Laborales), under the general system of occupational risks:

Paid at 100% of the IBC
From day one — the employer’s two-day rule does not apply
Medical treatment, rehabilitation, and permanent disability assessment all covered

Employers must report the accident to the ARL within 2 working days. Misclassifying an occupational injury as ordinary illness cuts the employee’s pay by a third or more and leaves an insured cost sitting on the employer’s payroll.

Job protection and reinforced stability

Colombian law provides estabilidad laboral reforzada — reinforced job stability — for employees in a condition of health-related vulnerability. Where an employee’s health condition limits their ability to work, dismissal without prior authorisation from the labour inspector (Ministerio del Trabajo) is presumed discriminatory.

The consequences are significant: reinstatement, payment of wages for the period out of work, and a statutory indemnity of 180 days’ salary. Constitutional Court jurisprudence has applied this protection broadly, and it does not require a formal disability rating.

The practical rule for employers is simple: do not terminate an employee with a known health limitation without labour inspector authorisation, regardless of the contractual ground you think you have.

Employer obligations

Colombian employers have six core duties:

Pay the first two days of each new ordinary illness incapacity at 66.67%.
Distinguish new incapacities from prórrogas so the two-day rule is not applied twice for one condition.
Declare the correct IBC, since every downstream payment depends on it.
Submit reimbursement claims to the EPS or AFP promptly and keep the certificates.
Report work accidents to the ARL within two working days so the 100% regime applies.
Seek labour inspector authorisation before dismissing an employee with a health limitation.

Common pitfalls

1. Charging two employer days to a prórroga

An extension of the same incapacity is not a new one. Applying the two-day rule again is both an overpayment by the employer and a reimbursement claim that will be rejected.

2. Missing the day-91 rate step

The EPS rate falls from 66.67% to 50% at day 91. Employers advancing pay at the higher rate throughout cannot recover the difference.

3. Forgetting the minimum wage floor

Incapacity pay for a full month cannot be below the SMLMV. For lower-paid employees the percentage calculation regularly falls under the floor.

4. Under-declaring the IBC

It reduces the employee’s incapacity pay, their pension accrual, and the employer’s recoverable amount — while exposing the employer to contribution enforcement.

5. Dismissing without labour inspector authorisation

Reinforced stability is applied broadly by the Constitutional Court, and the remedy — reinstatement, back pay, and 180 days’ indemnity — makes this the most expensive mistake in Colombian absence management.

For more Colombian context, see our guide to annual leave entitlement in Colombia, the overview of the main types of leave employers manage, and our guide to absence management.

Frequently asked questions

Who pays sick leave in Colombia?

The employer pays the first two days at 66.67%. The EPS pays from day 3 to day 180, and the pension fund from day 181. The employer usually advances payment and claims reimbursement.

How much is Colombian incapacity pay?

66.67% of the contribution base for the first 90 days and 50% from day 91, never less than the legal monthly minimum wage for a full month of incapacity.

What happens after 180 days?

The pension fund pays at 50% from day 181 while assessing loss of working capacity. A rating of 50% or more leads to a disability pension; below that, a return to work is expected.

Are work accidents treated differently?

Yes. The ARL pays 100% of the contribution base from day one, with no employer-paid days, and the accident must be reported to the ARL within two working days.

Can an employee on sick leave be dismissed?

Not without authorisation from the labour inspector where the employee has a health limitation. Doing so triggers reinstatement, back pay, and a 180-day salary indemnity.

What is a prórroga?

An extension of an existing incapacity for the same condition, issued without a break or after a short gap. The employer’s two-day obligation does not restart for a prórroga.

Putting it into practice

Five checks cover most Colombian sick leave risk:

Flag each incapacity as new or prórroga at the point it is recorded, using the same-condition and 30-day gap tests.
Configure the day-91 rate step and the minimum wage floor into payroll rather than handling them manually.
Verify the declared IBC matches actual remuneration for every employee.
Put reimbursement claims on a fixed submission cycle with certificate attachments held on the absence record.
Require labour inspector authorisation as a mandatory gate before any termination involving an employee with a health limitation.

You can take advantage of the free 14 days trial and explore Leave Balance.

A leave management system that classifies each incapacity, applies the rate steps automatically, and holds the certificate alongside the reimbursement claim turns Colombia’s three-payer chain into a tracked workflow rather than a monthly reconciliation against three different entities.

Sources

Last updated: 26 July 2026. This article is general guidance, not legal advice. The minimum wage and contribution rules change annually — confirm current figures with the Ministerio de Salud and your EPS, AFP, and ARL.

Sick Leave in Colombia: EPS & Employer Pay Rules (2026)