🇨🇱 Chile: payroll law changes

2 tracked changes · LATAM · sources last checked 1 October 2026

Statutory and legislative payroll changes in Chile, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

Open in the interactive changelog

Ingreso mínimo mensual raised to $553.553

Effective 1 May 2026

Ley N°21.830 (Diario Oficial 22.06.2026) sets the monthly minimum income from 1 May 2026.

For the employer

Workers aged 18 to 65: $553.553.
Workers under 18 or over 65: $412.938.
Non-remunerative purposes: $356.815.

For the employee

Minimum monthly income for workers aged 18 to 65 is $553.553.

Source: Dirección del Trabajo - ¿Cuál es el valor del ingreso mínimo mensual? · Last verified 1 October 2026

Pension reform: new employer contribution phase-in

Effective Aug 2025

Law N°21.735 (pension reform) creates an employer-funded contribution starting with August 2025 remuneration, rising gradually to 8.5% of taxable salary by 2033.

For the employer

From August 2025 payroll: additional 1% of taxable salary.
Of the 1%, 0.1% goes to the worker's individual AFP account and 0.9% to the Seguro Social Previsional.
Declarations due by the 13th of each month when filed electronically.

For the employee

Contribution is paid by the employer and is not deducted from salary.

Source: Subsecretaría de Previsión Social - Empleadores: nueva cotización rige a partir de la remuneración de agosto de 2025 · Last verified 1 October 2026

More LATAM countries

🇦🇷 Argentina 🇧🇴 Bolivia 🇧🇷 Brazil 🇨🇴 Colombia 🇨🇷 Costa Rica 🇩🇴 Dominican Republic 🇪🇨 Ecuador 🇸🇻 El Salvador 🇬🇹 Guatemala 🇲🇽 Mexico 🇵🇦 Panama 🇵🇪 Peru 🇺🇾 Uruguay