Help and support center
Accesibility
Rate your expirienceHow can we help you?
We want to improve your experience
Your experience inspires us to improve. Please rate our website using the following survey.
If you wish to make a request, petition or suggestion, you can do so through our SPQyF system and contact us:
Go back
Back
Economic performance of the country and the Bogotá-Cundinamarca region
Business dynamics
According to the Commercial Registry, between January and August 2025, there was a positive balance in the creation of companies compared to the same period in 2024, with a growth of 6.2%. The number of new companies rose from 64,401 to 68,376, representing 3,975 more companies than in the same period last year, reflecting the dynamism and business confidence in the region. More information on this topic here.
Economic Tracking Indicator (ISE) (Colombia)
Since January 2024 and so far in 2025, monthly ISE growth has ranged from -1.6% to 2.9%. In July 2025, DANE reported a positive monthly variation of 2.9% in the ISE compared to June 2025, a significant change since May had seen a 0.1% reduction compared to the previous month. More information on this topic here.
Labor market
In Bogotá, the unemployment rate for the June–August 2025 rolling quarter was 8.2%, representing a decrease of 1.6 percentage points from the 9.8% recorded in the same period in 2024. Nationwide, unemployment stood at 8.7% for the same quarter. The gender gap in the unemployment rate (the difference between the rate for men and women) in Colombia reached 4.5 percentage points in August 2025, down from 3.6 points in August 2024. More information on this topic can be found here.
Inflation
In September 2025, annual inflation was 5.18% in Colombia and 5.42% in Bogotá. In the capital, the largest annual increases were recorded in Alcoholic beverages and tobacco (8.52%), Education (7.20%), and Restaurants and hotels (7.04%). The only decline was in Information and communication (-0.31%). The Board of the Central Bank has decided to maintain the interest rate at 9.25%. More information on this topic here.
Exports
In August 2025, Bogotá's exports reached $364.8 million FOB, representing an increase of 13.7% compared to the same month in 2024. In contrast, exports from Cundinamarca totaled $188 million, a drop of 23.0%. As a result, total exports from the Bogotá-Cundinamarca region amounted to $552.7 million FOB. The United States continues to be the region's main trading partner, accounting for 32.9% of total exports. In addition, among the five main destinations for foreign sales, there were notable increases in exports to Spain (26.5%), Peru (4.8%), and the United States (3.6%). Meanwhile, exports to Ecuador and Mexico fell by 9.3% and 28.5%, respectively. More information on this topic here.
Tax alerts for the week:
The DIAN issued Resolution No. 000227 of September 23, 2025. This is the Single Resolution on Tax, Customs, and Exchange Matters, which aims to simplify and rationalize all regulations into a single document (Part 1 Tax, Part 2 Customs, and Part 3 Exchange), thus making information consultation easier. The resolution enters into force starting January 1, 2026. Among the topics compiled in the resolution are:
Single Tax Registry (RUT)
Procedures for canceling RUT due to inactivity
Self-withholding and large taxpayers.
Electronic invoicing and payroll
RADIAN (electronic invoices as securities).
Transfer pricing.
Exogenous information.
VAT (Refunds).
The DIAN, through its portal, reported on October 10, 2025, that it will hold training sessions on the Electronic Invoice System in the last quarter of 2025. The sessions will take place at the following time and virtual space
Date and Time | Topic | Connection Link |
|---|---|---|
October 14 - 9:00 to 10:00 a.m. | Electronic Invoice System | |
October 28 - 9:00 to 10:00 a.m. | Enabling Electronic Sales Invoice | |
November 11 - 9:00 to 10:00 a.m. | Tips for Electronic Sales Invoice | |
November 25 - 9:00 to 10:00 a.m. | Electronic Invoice System | |
December 2 - 9:00 to 10:00 a.m. | Enabling Electronic Sales Invoice | |
December 16 - 9:00 to 10:00 a.m. | Electronic Invoice System |
The Financial Superintendency of Colombia (SFC) reports that the interest rate on arrears for tax purposes between October 1 and October 31 is 22.36% effective annual rate, which is equivalent to 24.36% minus two points.
The "disability quota" imposed by the labor reform
As is widely known, Labor Reform was introduced in our country with Law 2466 of June 25, 2025, with the aim of including provisions for decent and proper work in Colombia, seeking respect for fair remuneration, comprehensive well-being, the promotion of social dialogue, guarantees for access to social security and the sustainability of jobs based on full respect for workers' rights, as well as favoring the creation of formal employment in Colombia.
Among the novelties of this law is a new obligation for employers, which consists of their permanent staff having a "quota" of people with disabilities. Therefore, we will explain what this quota consists of, which companies must comply with this requirement, and the relevant conditions or aspects of this legal provision.
What does the "disability quota" consist of?
It consists of a new obligation for the employer, related to the hiring and permanence in the staff of employees who have a disability. The number of employees in this condition has been called the "disability quota" that must be met under the parameters established by the labor reform.
Article 15 of Law 2466 of 2025 added special obligations for the employer, among which is the disability quota, in the following terms:
ARTICLE 15.
Special obligations of the employer. Amend paragraph 6 and add paragraphs 13, 14, 15, 16, and 17 and paragraphs 2 and 3 of Article 57 of the Substantive Labor Code, as follows:
(…)
17. Companies with up to 500 workers must hire or maintain in employment, as appropriate, at least two (2) workers with disabilities for every 100 workers. From 501 workers onwards, they must hire or maintain in employment, as appropriate, at least one (1) additional worker with a disability for every segment of 100 workers. This obligation will apply to the total number of permanent workers. The foregoing does not prevent companies from voluntarily hiring a greater number of workers with disabilities than the minimum required. People with disabilities must have the certification issued in accordance with the provisions of the Ministry of Health and Social Protection.
The employer must report the employment contracts entered into with people with disabilities, within fifteen days following their execution, through the electronic site of the Ministry of Labor, which will keep an updated record of the aforementioned, and must maintain the confidentiality of said information. The enforcement of compliance with the provisions of this article will correspond to the Ministry of Labor. (…)
Who must comply with this obligation?
From reading the regulation, it can be concluded that this obligation must be fulfilled by those employers that fall within the ranges established in said provision, that is, the quota will depend on the size of the company, which can be represented as follows:
Company Size | Minimum Mandatory Quota |
|---|---|
Companies with up to 500 permanent workers | Must have at least 2 people with disabilities for every 100 workers. |
Companies with more than 500 workers | The base quota applies for the first 500 employees (2 per 100) and then 1 additional person for every segment of 100 extra workers. |
It is important to note that only permanent workers are counted and that individuals hired under this condition or to meet this quota must have official disability certification that complies with the provisions established by the Ministry of Health and Social Protection.
When does this obligation come into effect?
Although Law 2466 of 2025 came into force upon its enactment in June 2025, a transition period of one (1) year was established for this specific disability quota obligation, so that companies could make the necessary adjustments for its implementation.
As such, this provision will be mandatory as of June 25, 2026. During this transition period, companies will be able to gradually incorporate workers with disabilities into their workforce, in order to gradually implement this hiring policy, as well as the adjustments and other aspects necessary to verify best practices in each company.
What are the benefits of meeting this quota?
Apart from complying with a legal provision and thus fulfilling its purpose of achieving better working conditions for everyone in an environment of inclusion and dignity, companies can access certain benefits such as the following:
Companies that hire people with disabilities may access tax benefits, such as a significant deduction on income tax for the wages and social benefits paid to these individuals, under certified conditions.
A reduction in the SENA apprentice quota is allowed for those who comply with the regulation.
Compliance with this obligation can positively influence public tenders, company reputation, work environment, innovation, and access to state support programs or incentives.
What penalties or consequences are there for failing to pay the quota?
The same Article 15 in its last paragraph indicates that "the non-compliance with this obligation will give rise to the corresponding sanctions imposed by the labor inspection, vigilance, and control authorities, in accordance with the provisions of Law 1610 of 2013 and the norms that modify or complement it."
In this sense, the Ministry of Labor will be responsible for exercising vigilance over the fulfillment of this obligation, and should it identify non-compliance, it will have the power to impose sanctions that may consist of fines on the company. It is important to remember that companies will be obligated to report the contracts of people with disabilities to the Ministry of Labor, and a mandatory registry will be established to monitor this obligation.
LEGAL WARNING: The published content is for informational, didactic, and educational purposes. The BOGOTÁ CHAMBER OF COMMERCE is not responsible for the interpretations that users or readers make of the content, and warns that this content DOES NOT constitute a legal concept, advice, recommendation, OR legal counseling, which is why the provisions and duties set forth in Law 1123 of 2007 are not applicable to it.
Was this content useful to you?
Share it on:
