The dynamics of Social Security payment becomes a key element to guarantee that the active labor force has minimum welfare conditions. In the case of Colombia, mechanisms have been established that seek a greater scope of social protection. This has led organizations to contribute to the system and to require those who work as independents and are somehow linked to the formal sector to do so. Although the coverage of the contributory regime in Colombia does not exceed 50%, the objective of this study is to estimate if the economic results of the firms influence the payment of Social Security. In this way, it will be possible to validate whether this contribution, which is made between 28% and 33% based on the contribution, has relationship. To do this, a database provided by the information operator called 'Online Contributions'' and the 'Superintendency of Companies' will be analyzed for the period 2017-2020 of a group of Colombian companies that have information in both databases. The relationship of the financial results of the companies is reviewed, such as sales, equity, profits and number of workers and the payment of social security in each of the subsystems (retirement, health, risks, and compensation fund) for a sample of 3,801 Colombian companies. The analysis is made from the theory of resources and capabilities that argues that the economic results of companies are leveraged by the treatment of internal factors of the organization. This generates a differentiating and competitive added value. The results show a significant relationship between the payment of social security and the sales (income) of the companies and the number of workers, while a weaker relationship is with respect to profits and equity. There is then a strong relationship that establishes that the organizations that report more sales have a greater contribution to the payment of social security and therefore contribute more to the well-being of their employees. What would finally show that if it wants to increase the competitiveness of companies through the payment of social security, it must tend to ensure that their income is growing steadily. The most relevant implication of this article is that through the revision of the social security payment figures could be generated business management models or similar that to date have not been explored. The updated information is processed by more than 15 million Colombians through the Information Operators that could generate relevant analysis for the decision-making of business strategy and/or competitiveness.
