Chile - Pension reform: +1% employer pension contribution starts with August payroll; pay by 13 Sep (electronic).
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From August 2025 remunerations, employers must add an additional 1% Social Security contribution (employer-funded). The declaration/payment for August wages is due by 13 September if paid electronically. Part of the 9-year phased reform under Law 21.735.
Effective Date
- August 2025 payroll (first contributions due 13 September 2025 electronically)
Published:
- Official guidance page updated in August 2025.
Impact:
- Employer cost increases by 1% of pensionable pay; employee net pay unchanged. New reporting fields/codes may apply in remittance files.
Payroll action:
Add a 1% employer contribution line for Aug payroll and declare/pay by 13 Sep via Previred.