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Substantive Labor Code

Individual and collective labor relations — contract, hours, termination, social security.

Official sourceDecreto 2663 de 1950 (CST)

Art. 346 · Article 346 — NORMA GENERAL

Art. 346

Article 346 — NORMA GENERAL

ARTICULO 346. NORMA GENERAL. Las sumas que reciban los trabajadores por concepto de prestaciones sociales están exentas de todo impuesto.

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For reference only. Colombian law changes; confirm the current official text before acting.

Article 346 — NORMA GENERAL · Substantive Labor Code · Luque Law