The Colombian Constitutional Court upheld most of Law 2381 of 2024. The new pension system is therefore expected to take effect on April 1, 2027. Companies should begin preparing for changes to payroll processes.
In Ruling C-264 of 2026, the Court confirmed that most of the pension reform is constitutional. The reform will introduce a new pillar-based pension system from April 1, 2027.
The Court returned a limited number of provisions to the House of Representatives because certain legislative steps were not completed. Congress will have 30 business days after notification of the ruling to correct these procedural issues. These pending corrections do not currently change the reform’s effective date.
Who qualifies for the transition regime?
Women with at least 750 contribution weeks and men with at least 900 contribution weeks by April 1, 2027, will qualify for the transition regime.
Individuals who meet the applicable threshold will remain subject to Law 100 of 1993. Those who do not qualify will be covered by the new pillar-based pension system.
For more information on Colombia’s pension reform, please see our previous alert.
Companies should begin preparing for the reform while monitoring additional government guidance. Key actions include:
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Melissa Russo Coba
Senior Manager
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