Indicators to keep in mind for 2022

Indicators to be considered for 2022


We must take into account that the minimum salary 2022 was established through Decree 1724 of December 15, 2021, as well as the transportation allowance 2022, which was regulated through Decree 1725 of December 15, 2021.


The 2022 integral salary will continue to be composed of a salary factor (minimum 10 smlmv) and a benefit factor (minimum 30% of the salary factor). The Ministry of Labor issued Decree 1725 of 2021, whereby the 2022 transportation allowance was set at $117,172. The increase in the transportation allowance was 10.07%.


Pension contributions 2022


The contribution percentage for pension contributions for 2022 continues to be 16% of the base contribution income -IBC- of independent and dependent workers.


Value of the UVT for 2022


By means of Resolution 000140 of November 25, 2021, the Dian fixed the value of the tax value unit -UVT- applicable for the taxable year 2022.


Minimum penalty 2022 for tax purposes


As a result of the issuance of Resolution 000140 of November 25, 2021, with which the Dian fixed the value of the UVT for the taxable year 2022 at $38,004.


Companies supervised by the Superintendence of Corporations in 2022


For the companies supervised by the Superintendence of Companies for 2022 will be those whose total assets or income for the year 2021 have been higher than 30,000 smmlv.


Those that must be obliged to have a statutory auditor by 2022


In Colombia, the persons required to have a statutory auditor are those indicated in article 203 of the Code of Commerce and the commercial companies that reach the ceilings of assets and income mentioned in paragraph 2 of article 13 of Law 43 of 1990.


Health contributions 2022 – contributory regime


The percentage of health contributions 2022 continues at 12.5% of the base contribution income -IBC- of the independent worker. For dependent workers the contribution is distributed 8.5% to be paid by the employer and the remaining 4% to be paid by the worker. Some employers are exempt.


Termination of maternity and paternity leave 2022


The term of maternity and paternity leave 2022 will be as follows: maternity leave and its provisions are maintained. Paternity leave was extended from 8 working days to 2 calendar weeks.


Minimum number of weeks to retire 2022


The minimum number of weeks to retire 2022 will remain at 1,300, until the rule is modified and this amount is increased or reduced. The old-age pension age also remains at 62 years for men and 57 years for women.

Source: Actualícese


https://actualicese.com/indicadores-basicos-a-tener-en-cuenta-para-el-2022/