protection to families: A. Family allowances; Act No. 21 of 1982, regulated by Decree No. 341 of 1988 (annex 3) introduced a cash allowance for the economically dependent children, parents, brothers and sisters of workers living with them, provided that the wage earned by the worker is less than four times the minimum wage. B. Tax exemption; By virtue of Decree No. 2503 of 29 December 1987 (annex 4) employees earning less than 114,000 pesos (approximately $US 374) are exempt from withholding tax. The Decree also stipulates that employees who derive 80 per cent of their income from their labour and whose gross assets do not exceed 7 million pesos (approximately $US 25,806) are exempted from declaring income and additional earnings. E/19 8 6 /4/Add.25 page 8 C. Child-care institutions; The special protection category covers the following institutions or centres providing care for needy minors; adoption homes, homes providing care for deserted or physically or morally endangered minors, orphanages and institutions of a similar nature. Substitute homes are a non-institutional means of caring for children requiring special protection. They are defined as a family providing affection and overall care to children in need. The purpose of preventive protection for children under 7 years of aqe is to ensure that they receive overall care in Children's Homes as prescribed by the Colombian Family Welfare Institute (annexes 5 and 6). 25. As a complement to the policies and strategies under way for the 1986-1990 period, the Colombian Family Welfare Institute is carrying out several subprojects designed to protect all the interests of the family. Examples of these are; the extrajudicial care for minors and the family subproject, under which a series of measures will be taken to provide guidance 
**Analysis**
The text appears to be focused on social welfare policies and programs aimed at supporting families, particularly in terms of economic assistance and child care. The measures mentioned, such as family allowances, tax exemptions, and child-care institutions, suggest a focus on social protection and support for vulnerable populations.

**Category**
Employment, Health