Self-employed workers or workers with contracts other than those for the provision of services, under Resolution 209 of 2020, are subject to the cost presumption scheme according to their economic activity.

The Special Administrative Unit for Pension Management and Parafiscal Contributions of the Social Protection (UGPP), through Resolution No. 209 of February 12, 2020, establishes the scheme of presumption of costs for self-employed workers that will apply to those who are in ongoing auditing processes and to those that are initiated for any fiscal year. Under the scheme of costs, it will establish the base income of contribution on which the minimum base of 40% will be applied to the payment of the contributions to the integral Social Security of the self-employed.

According to the economic activity of the self-employed, this shows the percentage of costs with respect to the income without including VAT.

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