{"id":2242,"date":"2025-02-06T14:53:37","date_gmt":"2025-02-06T17:53:37","guid":{"rendered":"https:\/\/www.jdf.cl\/?p=2242"},"modified":"2025-02-06T14:58:41","modified_gmt":"2025-02-06T17:58:41","slug":"modificacion-de-ingreso-minimo-mensual-y-de-los-topes-imponibles-de-cotizaciones-previsionales-y-de-seguridad-social","status":"publish","type":"post","link":"https:\/\/jdf.cl\/en\/modificacion-de-ingreso-minimo-mensual-y-de-los-topes-imponibles-de-cotizaciones-previsionales-y-de-seguridad-social\/","title":{"rendered":"Modification of Monthly Minimum Wage and Contribution Caps for Pension and Social Security Contributions"},"content":{"rendered":"<p class=\"translation-block\">According to Decree No. 3, published in the Official Gazette on February 6, 2025, the monthly minimum wage has been set at $510,636 as of January 1, 2025.<\/p>\n<p>This calculation was based on the variation of the Consumer Price Index (CPI) between July 1, 2024, and December 31, 2024.<\/p>\n<ol>\n<li>It is important to note that the increase in the Monthly Minimum Wage impacts:<\/li>\n<\/ol>\n<ul>\n<li class=\"translation-block\">The cap on statutory profit-sharing (gratificaci\u00f3n legal), and therefore this new amount must be considered when calculating the maximum limit equivalent to 4.75 monthly minimum wages.<\/li>\n<li class=\"translation-block\">The amount of administrative fines imposed by the Labor Inspectorate, which are calculated based on the applicable monthly minimum wage.<\/li>\n<\/ul>\n<ol>\n<li class=\"translation-block\">Additionally, as of January 1, 2025, the following values are updated:<\/li>\n<\/ol>\n<ul>\n<li>Monthly minimum wage for workers under 18 and over 65 years old: <strong>$380.923.-<\/strong><\/li>\n<li>Monthly minimum wage for non-remuneration purposes: CLP $340,988 <strong>$329.151.-<\/strong><\/li>\n<\/ul>\n<ol>\n<li>The caps on taxable income for pension and social security contributions have also increased:<\/li>\n<\/ol>\n<ul>\n<li class=\"translation-block\">Pension system (AFP), health system (FONASA\/ISAPRE), and work accident insurance contributions: 87.8 UF<\/li>\n<li class=\"translation-block\">Unemployment insurance (AFC) contributions: 131.8 UF<\/li>\n<\/ul>\n<p>These new caps will apply starting with the payment of pension contributions corresponding to January 2025 salaries.<\/p>\n<p>Si requiere informaci\u00f3n adicional sobre esta materia, contactar a Alfred Sherman (<a href=\"mailto:asherman@jdf.cl\">asherman@jdf.cl<\/a>) o Leyla Alul (<a href=\"mailto:lalul@jdf.cl\">lalul@jdf.cl<\/a>)<\/p>","protected":false},"excerpt":{"rendered":"<p>Seg\u00fan lo establecido en el Decreto N\u00b03, publicado en el Diario Oficial el 6 de febrero de 2025, a partir del 1 de enero de 2025, el ingreso m\u00ednimo mensual asciende a $510.636.- Para su c\u00e1lculo, se consider\u00f3 la variaci\u00f3n del IPC entre el 1 de julio de 2024 y 31 de diciembre de 2024. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2245,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2242","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"acf":[],"_links":{"self":[{"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/posts\/2242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/comments?post=2242"}],"version-history":[{"count":3,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/posts\/2242\/revisions"}],"predecessor-version":[{"id":2248,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/posts\/2242\/revisions\/2248"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/media\/2245"}],"wp:attachment":[{"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/media?parent=2242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/categories?post=2242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jdf.cl\/en\/wp-json\/wp\/v2\/tags?post=2242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}