Chile Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN CHILE. 1. EVERY CEILING IS DENOMINATED IN UF, AND UF IS AN INDEXED UNIT THAT MOVES DAILY. The topes are 90,0 UF (pensions, health, Ley 16.744) and 135,2 UF (seguro de cesantía) for 2026. UF is a unidad de cuenta published by the Banco Central de Chile for every calendar day, so the peso value of both ceilings rises continuously. A Chilean tope stored as a peso amount is stale the day after it is written. Convert at the UF value applicable to the period being computed, never at today's. 2. THERE ARE TWO CEILINGS, NOT ONE, AND THEY ARE 45,2 UF APART. Applying the 90,0 UF pension tope to the seguro de cesantía under-collects on every salary above 90,0 UF; applying the 135,2 UF cesantía tope to pensions or health over-collects. Between those two figures the cesantía contribution is the only thing still running. 3. CHILE HAS THREE SEPARATE ANNUAL RATE CALENDARS AND NONE OF THEM IS 1 JANUARY. The topes imponibles change from the remuneraciones de FEBRERO. The Ley 21.735 employer contribution steps every AGOSTO. The Ley 16.744 cotización adicional diferenciada is re-evaluated every two years and steps on 1 ENERO of odd-numbered pairs — the 2025 process fixed the rates for 1 January 2026 to 31 December 2027. An engine with a single January refresh will be running a stale value on at least one branch for most of the year. 4. THE EMPLOYER PENSION CONTRIBUTION ROSE FROM 1 % TO 3,5 % ON THE REMUNERACIONES DE AGOSTO DE 2026 — this month. It is on a legislated nine-year ramp to 8,5 % (agosto 2027 4,25 %; 2028 5,0 %; 2029 5,7 %; 2030 6,4 %; 2031 7,1 %; 2032 7,8 %; 2033 8,5 %), with an extension clause if the recaudación assumed by Ley N° 21.713 is not met. Any Chilean employer cost figure has a shelf life measured in months. 5. THE SIS HAS BEEN ABSORBED. Historically the employer paid a separate Seguro de Invalidez y Sobrevivencia premium set by public tender — 1,62 % from April 2026. From the remuneraciones de agosto de 2026 the SIS is financed from the 2,5 % of the new 3,5 % employer contribution that flows to the Fondo Autónomo de Protección Previsional, and it is no longer a separate line. Carrying both is the largest single over-statement available in Chilean payroll. 6. THE AFP COMISIÓN IS A PRICE, NOT A RATE, AND IT IS CHARGED ON TOP OF THE 10 %. Seven AFPs, seven different fees, currently 0,46 % (Uno), 0,58 % (Modelo), 1,16 % (PlanVital), 1,27 % (Habitat), 1,44 % (Capital), 1,44 % (Cuprum) and 1,45 % (ProVida). Total employee pension cost is therefore anywhere from 10,46 % to 11,45 % depending on an attribute of the individual worker. New entrants to the workforce are compulsorily assigned to the licitación winner under art. 160 del D.L. N° 3.500, so a company's new hires cluster at the cheap end while long-tenured staff do not. 7. THE HEALTH RATE IS 7 % WHETHER THE WORKER IS IN FONASA OR AN ISAPRE. Where an isapre plan costs more than 7 % of imponible, the excess is a COTIZACIÓN VOLUNTARIA — a private contractual amount, not a higher statutory rate. It appears on the same payslip line and is routinely mistaken for one. 8. THE SEGURO DE CESANTÍA SPLIT DEPENDS ON THE CONTRACT, AND THE EMPLOYEE SIDE CAN BE NIL. Contrato indefinido: employer 2,4 %, employee 0,6 %. Contrato a plazo fijo, por obra o faena: employer 3,0 %, employee NOTHING. The fixed-term worker has no unemployment deduction at all and costs his employer more, which is the opposite of what most engines assume. Contributions also STOP after eleven years with the same employer on an indefinite contract. 9. THE 10 % HAS AN AGE CUT-OFF. Art. 17 del D.L. N° 3.500 obliges only men under 65 and women under 60. Beyond those ages, and for anyone already pensioned, the contribution becomes voluntary. Health at 7 % and the cesantía rules follow their own tests. 10. NOTHING UNDER LEY 16.744 MAY BE DEDUCTED FROM THE WORKER. The 0,90 % básica, the 0 %–6,80 % adicional diferenciada and the 0,03 % SANNA are all employer-only. Model rate_employee as a hard 0 on all three. 11. THE 0,05 % COTIZACIÓN EXTRAORDINARIA IS GONE. Older Chilean payroll tables show 0,95 % for the Ley 16.744 base rate, being 0,90 % plus a 0,05 % extraordinary levy. That extraordinary levy has been eliminated; the base rate is 0,90 % and the separate small levy that remains is the 0,03 % SANNA under art. 3 de la Ley N° 21.010. Total for an ordinary private-sector employee on an indefinite contract: employee 17,6 % of imponible up to 90,0 UF (10 % AFP + 7 % salud) plus the AFP comisión of 0,46 %–1,45 %, plus 0,6 % cesantía up to 135,2 UF — so roughly 18,1 % to 19,1 % all in. Employer: 3,5 % pension (rising) + 0,90 % Ley 16.744 básica + 0,03 % SANNA up to 90,0 UF, plus the risk-rated adicional diferenciada of 0 %–6,80 %, plus 2,4 % cesantía up to 135,2 UF — a floor of about 6,83 % and no fixed upper bound. SUB-NATIONAL VARIATION: none. All rates, both topes and the UF itself are national and identical in all 16 regions; Chile has no regional payroll levy and no regional social-insurance rate. The only per-employer variation is by ECONOMIC ACTIVITY and ACCIDENT EXPERIENCE (the Ley 16.744 cotización adicional diferenciada), and the only per-employee variation is by CHOSEN AFP, by CONTRACT TYPE, by AGE and by chosen health insurer — never by geography. Do not model regional rate dimensions. WHAT WE DO NOT PUT A NUMBER ON: 1. A single AFP comisión — rate_total and rate_employee null. It is a commercial fee set independently by each Administradora, and the range 0,46 %–1,45 % is more than threefold. The COMPLETE seven-AFP table is served in that branch's notes rather than refused; what is refused is the pretence that one figure covers the country. AFP Uno's fee moved from 0,49 % to 0,46 % during 2026, so the table is live and must be re-read from the Superintendencia de Pensiones. 2. The Ley 16.744 cotización adicional diferenciada — rate_employer null. It is assigned per employer under D.S. N° 110 de 1968 and then re-rated against that employer's own siniestralidad under D.S. N° 67 de 1999, over a published span of 0,00 % to a maximum additional 6,80 %. The bounds and the selection rule are served; the per-employer value cannot be derived without that employer's activity code and accident record. 3. The peso value of the topes. 90,0 UF and 135,2 UF are the legally operative figures; any peso equivalent is a snapshot of one day's UF and would be wrong the next. The conversion rule is served instead. 4. The ingreso mínimo mensual, which is the practical floor of the contribution base for full-time work. It is re-fixed by its own statute on its own timetable and is a minimum-wage value rather than a social-insurance parameter. 5. The pre-August-2026 SIS rate as a live figure. 1,62 % from April 2026 is named in the notes only so an engine can recognise and remove a stale line; it is not a current charge. ALREADY LEGISLATED, NOT YET IN FORCE: 1. The Ley 21.735 employer contribution rises to 4,25 % on the remuneraciones de agosto de 2027, then 5,0 %, 5,7 %, 6,4 %, 7,1 %, 7,8 % and 8,5 % in successive Augusts to 2033. The 2,5 % seguro-social tranche is flat throughout and the CRP tranche settles at 1,5 % from agosto 2027; every subsequent increase is added to the worker's individual account. The schedule can be EXTENDED, not shortened, if the recaudación assumed by Ley N° 21.713 falls short. RE-VERIFY FROM 2027-07-01, and treat any date after that as carrying a different rate. 2. The topes imponibles for 2027 do not yet exist. They depend on the INE Índice de Remuneraciones Reales variation for November 2025–November 2026 and are announced by the Superintendencia de Pensiones around December, taking effect from the remuneraciones de febrero de 2027. RE-VERIFY FROM 2026-12-15. 3. The Ley 16.744 cotización adicional diferenciada rates fixed by the 2025 evaluation run to 31 December 2027; the next D.S. N° 67 process will set the rates from 1 January 2028. RE-VERIFY FROM 2027-10-01. No change is on the statute book to the 10 % employee cotización, the 7 % health rate, the 0,90 % Ley 16.744 básica, the 0,03 % SANNA levy or the seguro de cesantía percentages. SOURCING CAVEATS: The topes of 90,0 UF and 135,2 UF, their February 2026 effective date, the 2,5 % INE index variation and the 2025 comparatives (87,8 UF and 131,9 UF) are read from the Superintendencia de Pensiones's own announcement of the definitive 2026 figures. The statutory rates and bases are read from the instruments named in the source list. THE ONE POINT THAT WARRANTS RE-CHECKING BEFORE RELIANCE is the treatment of the SIS from agosto de 2026: that it is financed from the 2,5 % tranche of the new 3,5 % employer contribution rather than charged separately is stated by the official ChileAtiende ficha on employer pension contributions and independently by the AFP association and by practitioner guidance, all three agreeing on the 0,1 % / 0,9 % / 2,5 % split and on the phase-in table reproduced above — but it is taken from those statements of the reform rather than read verbatim from the transitional articles of Ley N° 21.735, whose official text and the Ministry of Labour technical note are published as image-only PDFs with no usable text layer. The AFP comisión table and the 1,62 % April 2026 SIS rate are taken from published comparative tables of Superintendencia de Pensiones data rather than from the Superintendencia's own page, which renders its tables client-side; the comisión is served as a null rate with the table in notes precisely because it is a live commercial figure. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://latamref.dev/v1/cl/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/cl/social-contributions/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/cl/social-contributions

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