CSS arrears: late-payment surcharges

"Mora" is the delay in paying employer/employee contributions to the Caja de Seguro Social (CSS). Paying the SIPE late triggers progressive surcharges and interest, and the CSS can collect the debt coactively. Here's what you need to know.

Progressive late-payment surcharges

The surcharge grows the longer the contribution goes unpaid (Ley 51 of 2005):

The surcharge is calculated on the amount owed (the employee's plus the employer's contribution for the period).

Interest

On top of the surcharge, the debt accrues 1% monthly interest (or per fraction of a month) on the balance until it's paid off.

Coactive collection

The CSS has coactive jurisdiction: it can collect overdue contributions, surcharges and interest directly, without going through an ordinary court. When the delay reaches three months or more, the Director General must begin coactive collection.

Withheld-but-unremitted contributions can be a crime

The employer withholds the employee's contribution (9.75%) when paying salary. Keeping that withholding instead of handing it to the CSS is especially serious and can be a crime, on top of surcharges and interest.

Payment plan

An employer in arrears can arrange a payment plan with the CSS to settle the debt in installments while keeping current contributions up to date. It's the way to catch up and halt coactive collection.

How to avoid arrears

File and pay the SIPE on time every month. Keep all the dates in the 2026 payroll calendar and let the system generate the file on schedule.

Source: Ley 51 of 2005 (consolidated text), Caja de Seguro Social. Reference only; rates and deadlines may change — confirm the exact amount with the CSS or your accountant.