Last updated: July 2026 | Nexo Legal Labor Team
Colombia’s 2026 surcharges changed on July 1: the night shift surcharge now starts at 7:00 p.m. (previously 9:00 p.m.), and the Sunday and holiday surcharge went up from 75% to 90% of the ordinary hourly rate. Both adjustments come from Law 2466 of 2025 and are already in effect — this is not a future announcement.
If your July payroll doesn’t reflect these two changes, the Ingreso Base de Cotización (IBC — Social Security Contribution Base Income) you report to the UGPP doesn’t match what the law requires, and that’s exactly the kind of inconsistency the Unidad de Gestión Pensional y Parafiscales (UGPP) systematically cross-checks. This guide explains what changed, how to review it in this month’s payroll, and what to do if you find you’ve been miscalculating for weeks already.
Table of Contents
- The 2026 surcharges, in summary
- Night surcharge: from 9pm to 7pm
- Sunday and holiday surcharge: from 75% to 90%
- Why the UGPP will cross-check your payroll
- How to review your July payroll
- What to do if you already miscalculated this month
- Common mistakes companies are making
- Frequently asked questions
The 2026 Surcharges, in Summary
Law 2466 of 2025 (labor reform), in effect since June 25, 2025, modified two core elements of the 2026 surcharges in Colombia, with staggered effective dates through July 1, 2026:
| Surcharge | Before | 2026 surcharges (as of July 1, 2026) | Legal basis |
|---|---|---|---|
| Night — schedule | From 9:00 p.m. | From 7:00 p.m. | Law 2466 of 2025, art. 10 |
| Night — percentage | 35% (unchanged) | 35% over the ordinary hour | Colombian Labor Code |
| Sunday and holiday | 75% | 90% | Law 2466 of 2025, art. 14 |
Official source for the law’s text: Función Pública — Gestor Normativo. These two changes aren’t cosmetic: they directly alter the value of hours worked at night and on rest days, and therefore the total earnings reported as the social security contribution base.
Night Surcharge: from 9pm to 7pm
Before this change, night work was counted only between 9:00 p.m. and 6:00 a.m. Now, any hour worked between 7:00 p.m. and 6:00 a.m. must be paid with the corresponding night surcharge (an additional 35% over the value of the ordinary daytime hour).
In practice, this extends the nightly window by two hours every day. Companies with shifts ending between 7:00 p.m. and 9:00 p.m. — retail, restaurants, call centers, logistics — feel this change the most, because those two hours used to be paid as ordinary daytime work and now require a surcharge.
This adjustment also intersects with the payroll divisor change from Colombia’s 2026 working hours reform, in effect since July 15, 2026 — the base value used to calculate the night surcharge also changed that same month.
Sunday and Holiday Surcharge: from 75% to 90%
The surcharge for working on a Sunday or holiday went up from 75% to 90% of the ordinary hourly rate. This applies to any worker who provides services on a mandatory rest day, whether occasionally or habitually (the surcharge for habitual Sunday work also has its own rules on compensatory rest, which this reform did not change).
For a company with staff who regularly work Sundays — retail, healthcare, security, hospitality — this 15-percentage-point increase represents a direct and measurable increase in monthly payroll cost, not just a symbolic adjustment.
Combined night and Sunday surcharge: if an hour worked falls within the night schedule (from 7:00 p.m.) and is also a Sunday or holiday, the two 2026 surcharges stack: 35% + 90% = an additional 125% over the value of the ordinary hour.
Why the UGPP Will Cross-Check Your Payroll
The UGPP (Unidad de Gestión Pensional y Parafiscales) verifies that the Ingreso Base de Cotización companies report to social security actually matches what each worker earned. Night and Sunday surcharges are part of that contribution base when paid habitually.
If your company is still calculating the night surcharge from 9:00 p.m. or the Sunday surcharge at 75%, the IBC you report falls below what the law requires. That kind of discrepancy is precisely the pattern the UGPP identifies when it cross-checks the information companies report against current regulations — no in-person audit is needed for the inconsistency to surface.
How to Review Your July Payroll
- Confirm the night schedule configured in your payroll software: it must start at 7:00 p.m., not 9:00 p.m.
- Confirm the Sunday and holiday surcharge percentage: it must be at 90%, not 75%.
- Review shifts ending between 7:00 p.m. and 9:00 p.m. — these are the ones most likely to have been miscalculated if the system wasn’t updated.
- Check with your outsourced payroll provider (if the process is outsourced) that both changes were applied starting July 1, not from a later date.
- Compare the IBC reported in July against June for the same staff — an insufficient change in total earnings is a sign the adjustment wasn’t applied correctly.
What to Do If You Already Miscalculated This Month
If you find that the first half of July was settled under the old rules, the best course of action is to correct the difference in the same month’s payroll or, if it’s already been paid, in the next cycle, documenting the adjustment. Correcting voluntarily and promptly considerably reduces the risk in the event of a UGPP review, compared to letting the difference accumulate uncorrected over several months.
Common Mistakes Companies Are Making
- Not updating the night schedule in the payroll system, leaving it at 9:00 p.m.
- Applying the 90% Sunday surcharge only from the date they found out about the change, instead of from July 1, 2026, as the law requires.
- Assuming the outsourced payroll provider already made the adjustment without asking for explicit confirmation.
- Not reviewing the reported IBC after the change, letting months pass before noticing the inconsistency.
- Confusing the occasional Sunday surcharge with the habitual one, which have different implications for compensatory rest.
- Forgetting that the 2026 surcharges intersect with the new payroll divisor from the 42-hour work week, in effect since July 15 — using the old hourly value also distorts the surcharge calculation.
Frequently Asked Questions
What are the 2026 surcharges in Colombia?
They are the two adjustments that took effect on July 1, 2026 under Law 2466 of 2025: the night surcharge now starts at 7:00 p.m. (previously 9:00 p.m.), and the Sunday and holiday surcharge went up from 75% to 90% of the ordinary hourly rate.
Since when is the new night surcharge schedule in effect?
Since July 1, 2026, night work is counted from 7:00 p.m. to 6:00 a.m., under article 10 of Law 2466 of 2025.
What is the new Sunday and holiday surcharge percentage?
90% of the ordinary hourly rate, in effect since July 1, 2026, under article 14 of Law 2466 of 2025 (previously 75%).
Why does the UGPP review these surcharges specifically?
Because habitual night and Sunday surcharges are part of the Ingreso Base de Cotización. If the reported IBC doesn’t reflect the new percentages, it falls below what the law requires, and that pattern is detectable through a data cross-check.
What happens if my company already miscalculated the first half of July?
It’s recommended to correct the difference as soon as possible, documenting the adjustment, instead of letting the error accumulate in the following payroll cycles.
Can the night and Sunday surcharges stack on the same hour worked?
Yes. If an hour worked falls within the night schedule (from 7:00 p.m.) and is also a Sunday or holiday, both surcharges apply cumulatively: 35% + 90% = an additional 125%.
Do the 2026 surcharges apply to all sectors?
Yes, they apply to every employment relationship in Colombia. Sectors with night shifts or habitual Sunday work (retail, healthcare, security, hospitality, logistics) feel the greatest impact on payroll cost.