Aumento del salario mínimo en Colombia 2026: cambios legales para empleadores y trabajadores
Lo que debes saber sobre nómina, prestaciones y obligaciones laborales
Conoce qué cambia legalmente con el aumento del salario mínimo en Colombia 2026. Impacto en nómina, prestaciones sociales y obligaciones para empleadores y trabajadores.
Cada año, el aumento del Salario Mínimo Legal Mensual Vigente (SMLMV) genera dudas e inquietudes tanto en empleadores como en trabajadores. Aunque suele percibirse como un simple ajuste en el salario mensual, lo cierto es que su impacto va mucho más allá de la nómina.
Cuando la mesa tripartita no logra un acuerdo, la ley faculta al Gobierno Nacional para fijar el salario mínimo mediante decreto, situación que se presentó recientemente en Colombia.
El 30 de diciembre de 2025, el Presidente de la República decretó un incremento del 23 %, estableciendo el salario mínimo en $1.750.905 y el auxilio de transporte en $249.095, uno de los aumentos más controversiales de los últimos años.
¿Cómo impacta el aumento del salario mínimo en Colombia?
El incremento del salario mínimo beneficia tanto a quienes devengan el SMLMV como a distintos sectores de la economía, entre ellos:
• Propiedad horizontal
• Servicios de vigilancia
• Comercio
• Empresas con alta carga de mano de obra
Impacto legal del aumento del salario mínimo
Uno de los errores más comunes es pensar que el aumento solo afecta el salario mensual. En realidad, el ajuste impacta directamente en:
• Salario base
• Auxilio de transporte
• Prestaciones sociales:
o Prima de servicios
o Cesantías
o Intereses a las cesantías
o Vacaciones
• Aportes a seguridad social y parafiscales
Un incremento aparentemente pequeño puede representar un aumento considerable en el costo laboral anual si no se revisa de forma integral.
Recomendaciones legales de Grupo Consultor Andino
Desde Grupo Consultor Andino, recomendamos abordar el aumento del salario mínimo con una visión legal preventiva, revisando oportunamente:
• Contratos laborales
• Nómina
• Prestaciones sociales
• Aportes a seguridad social
Una correcta aplicación del incremento evita sanciones, reclamaciones laborales y contingencias legales ante el Ministerio del Trabajo.
Conclusión
El aumento del salario mínimo en Colombia, decretado el 30 de diciembre de 2025, evidencia una decisión unilateral del Poder Ejecutivo ante la falta de consenso en la mesa de concertación. Sin embargo, el verdadero desafío consiste en que este ajuste logre mejorar efectivamente el poder adquisitivo de los trabajadores, sin poner en riesgo la sostenibilidad financiera y operativa de las empresas.
En este contexto, el cumplimiento normativo oportuno, junto con una revisión integral de la nómina, los contratos y las obligaciones laborales, se convierte en un factor clave para prevenir sanciones y conflictos legales.
En Grupo Consultor Andino, acompañamos a las empresas con una visión legal y preventiva, brindando asesoría especializada que les permite implementar correctamente los ajustes derivados del aumento del salario mínimo, garantizando seguridad jurídica, cumplimiento y estabilidad laboral.
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