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Monto del "Impuesto Puro" en la Seguridad Social Colombiana

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  • Sergio Clavijo

Abstract

En este trabajo analizaremos el monto del llamado “impuesto puro” que se genera en las contribuciones destinadas a pensiones y salud en Colombia. Hemos calculado que este impuesto asciende en la actualidad a cerca del 17% para las empresas, por cada peso pagado a través de la nómina. Siendo que este monto es bastante elevado si se le compara con el cero o 3% observado en Chile, no parece conveniente elevar aun mas las contribuciones a la seguridad social en cabeza de las empresas. Si dichas contribuciones en pensiones y salud se incrementan del actual 26,5% al 28,5% en los próximos tres años, como se propone en la reforma pensional, este impuesto alcanzaría cerca del 20% a partir del año 2005. ¿Qué empresa colombiana podrá competir en el ATPA, ALCA o CAN con sobre-costos parafiscales cercanos al 40% (incluyendo los diferentes a la seguridad social) e “impuestos puros” del 20%? ¿Cuál será la dinámica del desempleo y la informalidad laboral en los próximos años si recargamos los costos de la producción formal?

Suggested Citation

  • Sergio Clavijo, 2002. "Monto del "Impuesto Puro" en la Seguridad Social Colombiana," Borradores de Economia 3256, Banco de la Republica.
    • Handle: RePEc:col:000094:003256
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    References listed on IDEAS

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    2. Sergio Clavijo & Luis Ignacio Lozano, 2001. "Generación de Empleo y Parafiscalidad: Soluciones Estructurales en Tiempos de Crisis," Borradores de Economia 189, Banco de la Republica de Colombia.
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    More about this item

    Keywords

    Fondos Pensionales;

    JEL classification:

    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors

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