Impuestos a la nómina, informalidad y salario mínimo

In the last decade, informal employment in Colombia has been significantly reduced due to a combination of factors, among which the Tax Reform of 2012 stands out, as it significantly reduced the costs of hiring formal employees. However, the biggest beneficiaries of this reduction seem to have been salaried workers, leaving aside those self-employed workers. In order to reduce informal employment in a more drastic and sustained way, it is necessary to rethink the current minimum wage regime.