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Chile – Employer of Record

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Country Introduction – Chile

Capital –                      Santiago
Currency –                  Chilean Peso (CLP)
Population –                19.12 Million
GDP –                          $252.9 Billion USD
Language –                 Spanish
Major Religions –        Christianity (Catholic)

Chile is situated along the western seaboard of South America. It extends approximately 2,700 miles (4,300 km) from it borders with Peru, to the tip of South America at Cape Horn, a point only about 400 miles north of Antarctica. A long, narrow country, it has an average width of only about 110 miles, with a maximum of 217 miles at the latitude of Antofagasta and a minimum of 9.6 miles near Puerto Natales. It is bounded on the north by Peru and Bolivia, on its long eastern border by Argentina, and on the west by the Pacific Ocean.

Chile is the 5th largest exporter of wine and the 9th largest producer. And not just any wine, but some of the best and finest selection of wines have been produced in Chile since the first wine grapes were planted in the country in 1554, brought by Spanish Conquistadores. Chile has more than 1,200 kilometers of viticulture valleys in 14 different areas, which produce more than 10 million hectoliters of wine per year.

Chile’s has 5 UNESCO World Heritage Sites that are categorized as cultural, giving you an insight into the human story threaded into the majestic landscape of the country. The five sites are the Churches of Chiloé, the Historic Quarter of the Seaport City of Valparaíso, Humberstone and Santa Laura Saltpeter Works, Rapa Nui National Park, and the Sewell Mining Town.

Contract of Employment

Employment contracts in Chile should always be in put in writing, in Spanish. The employment contract must outline the terms of employment such as; the notice period, severance pay, duties, start date of employment and the compensation. The compensation should always be stated in Chilean Pesos (CLP).

Probation Period

Up to a maximum of 6 months.

Termination

Notice period in Chile is 1 month either side by law.

Working Hours

45 working hours per week, Monday to Friday.

Overtime

Overtime is paid at a rate of 1.5x the salary rate. Overtime should be agreed in the employment agreement.

Annual Leave

Annual leave is 15 workings day per year, for employees who have completed 12 months of service.

Sick leave

An employee is entitled to sick leave provided they can produce a medical certificate within 2 days of the sick leave. The employer must forward the medical certificate to the health insurance institute (Fonasa/Isapres) who will pay for the sick leave. The employer has 3 working days to do this. The first 3 days of sick leave are unpaid. From day 4 onwards the employee will be entitled to payment for the sick leave.

Maternity Leave

Maternity leave in Chile is 30 weeks for expecting mothers. 6 weeks are taken before the expected birth and the remaining 24 weeks are taken after birth. Maternity leave is paid for by the health insurance (Isapres).

Paternity leave is 5 working days.

VAT / GST:

The standard rate of VAT is 19%

Income Tax

Chile taxes locals on global income earned regardless of it was earned in Chile or not. For foreigners only the income earned in Chile is taxed, after 3 years a foreigner will also be taxed on global income. Income tax is based on monthly tax units, with 1 monthly tax unit being the equivalent of 51,500 CLP.

0.00% – up to 13.5 Monthly Tax units
4.00% – 13.5 – 30 Monthly Tax units
8.00% – 30 – 50 Monthly Tax unit
13.50% – 50 – 70 Monthly Tax units
23.00% – 70 – 90 Monthly Tax unit
30.40% – 90 – 120 Monthly Tax unit
35.00% – 120 – 310 Monthly Tax unit
40.00% – 310+ Monthly Tax unit

Employer/Employee Contributions

The total employer payroll contribution in Chile is 4.39%, this is broken down as follows:

1.99% – Disability & Survival Insurance (SIS)
2.40% – Unemployment Insurance

The total employee contribution is 17.60%, broken down as follows:

7.00% – Health Insurance
10.00% – Pension
0.60% – Unemployment insurance 

Public Holidays

There are 16 paid public holidays in Chile.

Severance Pay

After an employee has completed 1 full year of service, the employee would be entitled to 1 months salary for every year worked up until 11 years of service.

Work and Residence Permits (Expatriates)

There are 2 types of visas in Chile that allow foreigners to work in the country.

Working Holiday Visa – This visa is valid for 1 year for people aged between 18 and 35 and allows the holder to work in Chile, however this visa cannot be renewed. This visa is issued to nationals of the following countries only; Australia, Canada, Colombia, Czech Republic, Germany, Mexico, New Zealand and Peru.

Visa Subject to Contract – This visa is for any foreigners who have secured employment in Chile, the visa is valid for 2 years and can be renewed for another 2 year period. The application has to be stated while the employee is out of Chile and take 30 – 60 days to complete. The hiring company must be incorporated in Chile and have up to date VAT and Employee Insurance payments made. The local company must also outline how the hiring will help Chile.

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