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This research led to a documentary review on tax evasion and avoidance of contributions to the General System of Occupational Hazards. The first activity was to review that was conducted to identify and select relevant information to the evasion and avoidance in the city of Bogota. Population was taken as the information located on internet portals, unified payroll contributions and work in public organizations. Likewise, the information in the direction of institutions, monitoring and control system and affiliates such as FASECOLDA. The instrument used was the observation guide documentary. The exploration of the literature showed a high rate of evasion and avoidance of contributions to the System of Occupational Hazards, which undermines the financial viability of it, the quality of life and stability of business.

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La Evasión y Elusión en el Sistema General de Riesgos Profesionales de las Organizaciones Afiliadas al Sistema General de Seguridad Social, en la Ciudad de Bogotá, D.C., 2000-2006