Who is entitled to the transport allowance in Colombia in 2026?

Only workers earning up to two minimum monthly wages. Higher salaries have no legal right, though some companies grant it voluntarily as a non-salary benefit.

Does mileage reimbursement replace the transport allowance?

No. They are different. The allowance covers home-to-work commuting in public transit; reimbursement covers using a personal car for employer-assigned business trips.

What is the 2026 transport allowance amount?

Approximately COP 200,000 monthly, set by government decree each December. The exact figure is published before January 1 and applies nationally.

Does mileage reimbursement count toward social-security contributions?

No, when properly structured under Article 128 of the Labor Code. The transport allowance does count. UGPP actively audits this distinction.

Transport allowance vs mileage reimbursement: legal difference in Colombia

Valentina Osorio — Colombian Tax Specialist (DIAN)

Published: 4/28/2026 • Last reviewed: 4/28/2026 • 9 min read

Understand the legal difference between transport allowance and mileage reimbursement in Colombia in 2026, based on the Labor Code and Ministry of Labor decisions.

Two distinct figures in Colombian labor law

Colombia has two payments related to worker displacement that are frequently confused: the transport allowance and the mileage reimbursement. They have completely different legal nature and tax effects.[^mintrabajo-auxilio-55]

Transport allowance origin

Created by Law 15 of 1959, the allowance compensates the cost of public transport between home and work. Article 7 of Law 1 of 1963 makes it part of the base for social benefits.

Who is entitled

Only workers earning up to 2 minimum monthly wages. In 2026 this ceiling covers most operational workers. Higher salaries have no legal right.

2026 amount

Approximately COP 200,000 monthly, adjusted annually by decree.[^banrep-smmlv-55] Single national value.

Mileage reimbursement is different

Not expressly regulated in the Labor Code. It is reimbursement of expenses for using a personal vehicle on business trips.

Key differences

Allowance: up to 2 minimum wages, fixed monthly, social-security base, home-to-work. Reimbursement: any employee, variable per km, non-salary, business trips.

Tax implications

Allowance: exempt from withholding but base for contributions. Reimbursement: neither withholding nor contributions when properly structured.

Best practices

Separate concepts in payroll, require GPS log, align rates to real costs. See our [Article 128 of the Labor Code](/en/blog/cst-128-reembolso-no-constituye-salario-colombia) post.