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Chile salary calculator 2026

Free Chile salary calculator 2026: net take-home pay for employees (contrato de trabajo). AFP 10% plus the administradora fee, 7% health, 0.6% unemployment insurance and the Impuesto Unico de Segunda Categoria (IUSC) on the renta liquida imponible. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Chile (2026)

Educational monthly model for tax year 2026 (annual = month x 12 for steady pay), currency CLP - not a payroll system, not a tax return, not tax advice. The UTM (Unidad Tributaria Mensual) and UF (Unidad de Fomento) are PROVISIONAL: they change EVERY month (UTM set by the SII; UF indexed daily to the CPI). The June 2026 values are used (UTM about 71,506; UF about 40,780) and must be refreshed monthly. The IUSC bracket bounds and the tope imponible are denominated in UTM and UF so they are stable; only the CLP conversion moves. Out of scope: APV (voluntary pension), the Isapre plan surcharge above the 7% legal contribution, gratificacion legal, asignaciones no imponibles (colacion, movilizacion), the reduced cesantia rate for fixed-term contracts, and the annual Global Complementario reconciliation.

Employment (contrato de trabajo)

  • Previsional contributions on the remuneracion imponible, capped at the tope imponible (90.0 UF for AFP / salud, 135.2 UF for cesantia): AFP cotizacion obligatoria 10% (DL 3.500 art. 17), AFP comision de la administradora (varies by AFP, about 0.58% to 1.45% in 2026; engine default 1.10%, provisional), salud 7% legal (Fonasa or the Isapre legal minimum, DL 3.500 art. 84), and seguro de cesantia employee 0.6% (Ley 19.728, indefinite contract).
  • Impuesto Unico de Segunda Categoria (LIR art. 42 N.1 + art. 43): a monthly progressive scale in UTM (0 / 4 / 8 / 13.5 / 23 / 30.4 / 35 / 40%, exempt up to 13.5 UTM) on the renta liquida imponible = gross - AFP (10% + comision) - salud 7% - cesantia 0.6%. The UTM bounds are converted to CLP via the current UTM.
  • Net = gross - all employee previsional - IUSC.
  • Employer cost view (informational) adds the SIS (seguro de invalidez y sobrevivencia, employer-paid), seguro de cesantia employer 2.4% and the Ley 16.744 accident insurance (activity-dependent, 0.90% engine default).

Sources: SII - Impuesto Unico de Segunda Categoria 2026 y valores UTM / UF 2026 (LIR DL 824 art. 42-43), Superintendencia de Pensiones - topes imponibles 2026 (90.0 UF AFP/salud, 135.2 UF cesantia); DL 3.500, Ley 19.728.

Independiente (trabajador a honorarios)

  • An independent professional issuing boletas de honorarios has two cash flows. First, a monthly retencion at source (Ley 21.133, art. 74 N.2 LIR): when the payer is a contribuyente de primera categoria it withholds a flat percentage, rising annually toward 17% (2026 = 15.25%). The retention is an advance, credited in the annual Operacion Renta.
  • Second, an annual cotizacion obligatoria (pension + health) via the Operacion Renta in April, computed on the renta imponible = 80% of the gross annual honorarios (Ley 21.133), capped per month at the tope imponible (90.0 UF). Once fully phased in the all-in cotizacion is about 17% of the 80% base (about 13.6% of gross), paid out of the accumulated retentions.
  • The headline net is the monthly in-pocket cash (honorario - retention), matching how independents actually receive money during the year; the cotizacion and the final IGC settle in April.
  • The IGC (Impuesto Global Complementario) estimate reuses the IUSC UTM scale annualized (LIR art. 52) on gross - deductible cotizacion. UTM / UF and the retention rate are PROVISIONAL.
  • Out of scope: gastos efectivos vs the presumed-cost regime, the partial-cotizacion election, pensioners / dual employee-independent, and the full IGC reconciliation. Professional services are IVA-exempt.

Sources: SII - retencion boletas de honorarios 2026 = 15.25% (Ley 21.133, LIR DL 824 art. 42 N.2, 43, 52, 74 N.2), Superintendencia de Pensiones - tope imponible 2026 (90.0 UF) y cotizacion obligatoria de independientes (Ley 21.133).