On June 25, 2025, Law 2466 was enacted, marking one of the most significant labor reforms in recent years in Colombia. Its objective is to modernize the regulatory framework, restore labor rights, and adapt to new labor realities, promoting fairer and more stable environments. Below, we describe its fundamental aspects, its impact on companies, and practical recommendations for those who provide accounting, payroll, and tax compliance services.
Types of contracts
• Preference for indefinite contracts
The law reaffirms indefinite contracts as the general rule. Fixed-term contracts are only valid in exceptional cases and cannot exceed a total duration of four years (including extensions). Once this limit is exceeded, the contract is automatically considered indefinite. In addition, contract renewals of less than one year may only be extended freely up to three times; from the fourth extension onwards, the minimum extension will be one year, always respecting the four-year limit. Contracts in force when the law comes into effect will start counting these four years from scratch.
• Contract for a specific project or task
It remains in force, but must now be in writing and describe the contracted work in detail. If, at the end of the project, the worker continues in similar duties, the contract becomes permanent from the start, unless a different project is agreed upon.
Working hours and surcharges
• Extension of night shift
The night shift now begins at 7:00 p.m. (previously it began at 9:00 p.m.), generating a 35% surcharge for hours worked between 7:00 p.m. and 11:00 p.m. This change takes effect six months after enactment.
• Progressive increase in Sunday and holiday surcharges
The surcharge for work on Sundays and holidays gradually increases from 75% to 100% of the regular salary: 80% from July 2025, 90% from July 2026, and 100% from July 2027.
• Reduction of the maximum working day
Starting on July 15, 2025, the work week will be 44 hours. In 2026, the work week will be reduced to 42 hours.
Strengthening of rights and protections
• Due disciplinary process
To punish misconduct, medium-sized and large companies must establish an internal procedure with notification of charges, a period of at least five days to respond, a reasoned decision, and the possibility of appeal. Micro and small companies are only required to hear the employee before imposing sanctions, with support from the Ministry of Labor.
• New paid leave
It includes leave for domestic emergencies, urgent medical appointments, school meetings, court summonses, and up to one day off every six months for those who commute to work by bicycle. It also requires reasonable adjustments for workers with disabilities and promotes the inclusion of vulnerable populations in the workplace.
• Protection against discrimination
Any dismissal or unequal treatment based on gender, sexual orientation, union activity, religion, political opinion, among others, is prohibited. The Ministry of Labor may sanction such conduct.
Union rights and collective bargaining
The reform reinforces freedom of association and the equitable representation of women and diverse groups in unions and employer associations. It is prohibited to pressure or dismiss union members and to use individual agreements to weaken collective bargaining. The labor authorities will sanction any anti-union retaliation.
New developments for digital platforms and apprentices
• Platform workers
For the first time, work on delivery apps is regulated, defining two modalities (dependent or independent). If dependent, the platform must register the delivery person with social security; if independent, it must keep a record of hours and report them to facilitate their contributions. In addition, companies must register with the Ministry of Labor and report their payroll of delivery persons every quarter, ensuring transparency in algorithms and human supervision.
• Apprenticeship contracts
The SENA apprenticeship contract is considered a fixed-term employment contract, with a minimum wage of 75% during the classroom phase and 100% during the practical phase, including social security affiliation and benefits. If a company decides not to hire apprentices, it must pay a monetary compensation for each apprentice it would have been required to hire. Companies needed to meet the apprenticeship quota will have to pay SENA a monthly amount corresponding to one and a half (1.5) times the current legal minimum monthly wage (SMLMV) for each apprentice they do not hire.
Impact on businesses
• Rising labor costs
The increase in night and Sunday surcharges will make evening and weekend shifts more expensive, especially in sectors such as retail, hospitality, transportation, and healthcare. The formalization of apprenticeships and paid leave also increases expenses.
• Payroll and systems update
It is essential to reconfigure payroll software to reflect new percentages and schedules, as well as to establish rigorous controls on the duration of fixed-term contracts to avoid fines or claims for recognition of indefinite contracts.
• Talent management
Companies will have to justify the use of temporary contracts and rethink their hiring policies, opting for permanent staff for permanent roles and only resorting to temporary staff in exceptional cases.
Increased supervision and legal risk
The Ministry of Labor will intensify inspections and require reports on internal regulations and platform personnel. Non-compliance can result in fines, litigation, and administrative sanctions.
Practical recommendations
• Continuous training
Organize workshops and updates for accountants, labor lawyers, and payroll analysts on the changes in Law 2466.
• Payroll pilot tests
Conduct simulations with the new surcharges and working hours before their actual application to ensure correct calculations and communicate the impact to clients.
• Document updates
Design contract templates and internal regulations in line with the reform, including clauses on contract duration and disciplinary procedures.
• Staff transition plan
Assess the length of fixed-term contracts and schedule their conversion to indefinite contracts within four years, and review apprentice quotas to avoid penalties.
• Checklists and audits
Implement compliance checklists (license registration, social security payments, training records) and conduct periodic audits to demonstrate diligence.
Law 2466 of 2025 represents a significant advance in the protection of workers and the modernization of labor law in Colombia. Although it involves an adjustment in companies’ internal costs and processes, adequate preparation and advice will make it possible to turn this challenge into an opportunity to strengthen labor relations, improve formalization, and ensure regulatory compliance. Organizations and their accounting and labor advisors who take a proactive stance will be better equipped to navigate this new scenario and build fairer and more productive work environments.