What the table classifies
Decree 768 of 2022 adopts an economic activity table for Colombia’s General Occupational Risk System. It links the activity description with its classification and risk class. It is used within the affiliation and contribution framework; it does not replace hazard identification or assessment of a company’s tasks.
Code and description must match
The annex structures a code combining risk class, CIIU code and subactivity. Selecting a similar-sounding description is insufficient: the full description should be read and compared with the activity performed. A statistical business classification and a commercial description may omit differences relevant to the occupational risk system.
Companies with several workplaces
The decree allows different classes for workplaces belonging to the same company when activity, installations and exposure are clearly differentiated, under the conditions referred to Decree 1072. This does not permit jobs to be divided arbitrarily to reduce contributions. The organisational and physical reality of workplaces must support their classification and documentation.
Activities without an exact match
When an activity does not appear in the table, the company and the ARL must classify it by considering the closest activity and specified factors, such as hazards, materials, processes and equipment. Management regulated by Decree 1072 requires consistency between organisation, information and risks, avoiding an unsupported label as a solution to uncertainty.
Example of an activity change
In a hypothetical example, a company moves beyond selling a product and adds a manufacturing operation. It reviews the activity description, workplaces and exposures, and checks the classification with its ARL. Regardless of the resulting contribution, it updates the preventive assessment: the code alone does not identify the measures required for the new process.
Limits and exceptions
The scope contains exceptions, such as certain self-employed people who affiliate voluntarily and use another table. Classification should be checked against the version and rules applicable to the case. A lower class does not mean an absence of risks, and a higher class does not automatically determine every control. Affiliation, contributions and prevention require related but distinct checks.
