The changes are of great relevance for the payment of remunerations.

The new legal ceilings for the payment of social security contributions that will be in force as from february 2023 were published in the Diario Oficial.

Thus, by means of Exempt Resolution No. 533, it was established that as from february 1, the new taxable ceiling for the payment of mandatory contributions of the AFP, Health and Work Accident Law systems will remain at 81.6 Unidades de Fomento, with respect to the latter two, with the corresponding proportion.

In turn, with respect to the Unemployment Insurance, it was established through Exempt Resolution No. 534 that the maximum taxable limit, readjusted according to will be 122.6 Unidades de Fomento as of february 1, 2022.

The aforementioned will be effective for the remunerations of this month,with respect to the social security contributions to be paid in March.

Finally, we would like to point out that the aforementioned amendments are of great relevance for the payment of remunerations, so we remain attentive to any doubts or questions you may have on this or other labor issues.

For more information on these topics, please contact our #azLabor group:

Jorge Arredondo | Partner | jarredondo@az.cl

Jocelyn Aros | Senior Associate | jaros@az.cl

Felipe Neira | Associate | fneira@az.cl

Alejandra Figueroa | Associate | afigueroa@az.cl