Through Decree 1273 of 2018, the National Government complied with a ruling of the First Section of the Administrative Court of Cundinamarca, which, by judgment of March 12, 2018, ordered the National Government to issue, within 4 months from the date of final judgment, the corresponding regulation of the third paragraph of Article 135 of Law 1753 of 2015, which deals with the contribution base income (IBC) of independent workers.
From now on, with the issuance of Decree 1273, the payment of contributions to the comprehensive social security system by independent workers will be made on a monthly basis, for monthly periods, through the Integrated Contribution Settlement Form (PILA) and taking into account the income received during the contribution period.
This regulation would apply to self-employed independent workers, independent workers with personal service contracts, independent workers with contracts other than personal service contracts, and public and private contracting parties who, by virtue of their functions, intervene in acts or operations in which they must, by express legal provision, withhold contributions to the Comprehensive Social Security System.
In addition, public, private, or mixed contracting parties that are legal entities, autonomous estates, and consortia or temporary unions formed by at least one legal entity must withhold and remit contributions to the Comprehensive Social Security System through the Integrated Contribution Settlement Form (PILA) for independent workers with personal service contracts related to the functions of the contracting entity.
Within three months following the issuance of the decree, the required changes to the PILA will be made by the Ministry of Health. Within the same period, the withholding of contributions would begin for contracts entered into from that period onwards. However, contracts currently in execution will not be subject to withholding, and the payment of contributions will continue to be the responsibility of the contractor.