Chile - SII: September 2025 monthly withholding tables (Impuesto Único Segunda Categoría) issued
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Chile’s tax authority (SII) issued Circular No. 50 (Aug 11, 2025) setting the September 2025 monthly withholding tables for employment income (Impuesto Único de Segunda Categoría). The SII “Tablas mensuales” page also shows the September 2025 tables. Use the September tables for wages paid in September.
Effective Date
- September 1, 2025
Published
- Aug 11, 2025
Impact
- Withholding brackets/amounts for September payroll are defined; misapplication can cause under/over-withholding.
Payroll action
- Load the SII September 2025 tax tables into your Chile payroll calc (Impuesto Único Segunda Categoría) before the first September run.