Chile - Pension reform: +1% employer pension contribution starts with August payroll; pay by 13 Sep (electronic).

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.

Payroll action:

Add a 1% employer contribution line for Aug payroll and declare/pay by 13 Sep via Previred.

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