## (Current Understanding Of) Chilean Taxes / Contributions

From: andrew cooke <andrew@...>

Date: Wed, 14 Oct 2015 11:07:59 -0300

I've been trying to work out exactly what I should be paying as tax / required
contributions.  As far as I can tell:

* I need to pay 10% of my earnings each month as income tax.  I do this via
http://www.sii.cl and record my contributions in a book of "honorarios",
although I could also use the online form (and should, I guess, once my
current book runs out).

In more detail, this is form F29 and I put 10% of my income (converted from
dollars using the "valor observado" for the first of the month from
http://www.bcentral.cl) in the box "cat art 84 b (tasa 10%)", then pay via
bank transfer.

* I need to pay required pension AFP contributions.  For this I use Habitat,
and currently I pay with a little yellow form, once a month, in the local
offices.  But instead I could do so with http://www.previred.com

In more detail, my (monthly) "declared income" has an upper limit of 73.2UF
which is generated automatically at either http://www.previred.com or
http://www.spensiones.cl/safpstats/stats/apps/costo_previsional/calcos.php
and then I pay 10% of that plus the admin charge (1.27% of the declared
income for habitat, also displayed at the supertendica link above), plus an
additional 1.15% of declared income for the insurance SIS described at
http://www.safp.cl/portal/orientacion/580/w3-propertyvalue-6142.html

* From Jan 2015 I need to pay insurance for work accidents.  This is described
at http://www.previsionsocial.gob.cl/subprev/?p=4675 and starts at 0.95% of
the delcared income (more for riskier jobs, I think).  This should be paid
monthly once you register with a provider, but the obligation is yearly, and
will be included in the tax bill at the end of the year (I haven't been
paying this and just called Chile Atiende on 101 wondering if I needed to
pay a fine - thsi is confirmed by the grey textbox on pagina5 of the links
below).  More at http://www.ips.gob.cl/preguntas-frecuentes/310

This can be paid automatically at http://www.previred.com

The provider is either ISL http://www.isl.gob.cl/ or a mutual (ACHS, IST or
mutual CCHC).  Since I don't think I am a member of a mutual, I think that
means I use ISL.  The instructions on joining are at

* From 2018 I need to pay for health insurance.  I already do this, but the
amount I need to pay (7% of delcared income) will increase, so at some point
I need to look into this in more detail (I tried to find out more
information a while ago, because I was worried about how it would interact
with my MS, but was told I was too early by the lady at Banmedica - she's
was likely right, as the health system is something of a political hot
potato right now).

There's a summary of all this at
http://www.previsionsocial.gob.cl/cotizacion-honorarios/pagina1.html
http://www.previsionsocial.gob.cl/cotizacion-honorarios/pagina2.html
http://www.previsionsocial.gob.cl/cotizacion-honorarios/pagina3.html
http://www.previsionsocial.gob.cl/cotizacion-honorarios/pagina4.html
http://www.previsionsocial.gob.cl/cotizacion-honorarios/pagina4.html
http://www.previsionsocial.gob.cl/cotizacion-honorarios/pagina5.html