Chile

Available schemes

Scheme	Description	Years
`ordinario`	Remuneracion ordinaria: AFP + Salud + AFC + Segunda Categoria	2025, 2026

Ordinario

The ordinario scheme covers employees under Chilean labor law (Codigo del Trabajo, DFL N1). Includes mandatory pension (AFP), health (FONASA/ISAPRE), unemployment insurance (AFC), and income tax withholding (Impuesto de Segunda Categoria).

What it calculates

Employee deductions (descuentos):

AFP — Pension contribution (rate varies by AFP, ~10.58%–11.45%)
Salud FONASA/ISAPRE — Health contribution (7%)
AFC Seguro de Cesantia — Unemployment insurance employee share (0.6%)
Impuesto de Segunda Categoria — Progressive income tax (LIR Art. 43 N2)

Employer contributions (contribuciones patronales):

SIS — Seguro de Invalidez y Sobrevivencia (1.49%)
Mutual/ACHS — Occupational accident insurance (variable, via risk_class_rate)
AFC patronal — Unemployment insurance employer share (2.4%)

Perceptions included:

Sueldo base — Base monthly salary
Gratificacion legal — Legal bonus: 25% of base salary, capped at 4.75 IMF/12 (Art. 50 CT)
Horas extraordinarias — Overtime (50% surcharge, pre-calculated by client)
Comisiones — Commissions (optional, via flag)
Asignacion familiar — Family allowance per dependent (non-taxable, via flag)

Employee inputs

Field	Type	Required	Default	Description
`monthly_salary`	number	Yes	—	Sueldo base mensual
`daily_salary`	number	Yes	—	Salario diario (monthly / 30)
`afp_rate`	number	Yes	—	Total AFP rate including commission (e.g. `0.1144`)
`risk_class_rate`	number	Yes	—	Mutual/ACHS rate by activity class (e.g. `0.0093`)
`overtime_amount`	number	No	0	Pre-calculated overtime or commission amount
`overrides.aplica_gratificacion`	boolean	No	false	Set `true` for indefinite contracts
`overrides.aplica_comisiones`	boolean	No	false	Set `true` when commissions apply
`overrides.aplica_asignacion_familiar`	boolean	No	false	Set `true` when employee has recognized dependents

AFP rates (2025–2026)

The AFP rate must be passed by the client as input.afp_rate. Rates include the mandatory 10% contribution plus each AFP’s commission.

AFP	Rate
AFP Capital	11.44% → `0.1144`
AFP Cuprum	11.44% → `0.1144`
AFP Habitat	11.27% → `0.1127`
AFP Modelo	10.58% → `0.1058`
AFP Planvital	11.16% → `0.1116`
AFP ProVida	11.45% → `0.1145`
AFP Uno	10.69% → `0.1069`

Gratificacion legal — conditional flag

Legal bonus applies automatically when aplica_gratificacion = true. Formula: gratificacion = min(sueldo_base × 0.25, 4.75 × IMF / 12) For indefinite contracts this is nearly always true.

Contribution caps (topes imponibles)

Both AFP/Salud and AFC contributions have monthly income caps that change with the UF:

AFP + Salud base cap: 81.6 UF/month
AFC base cap: 122.6 UF/month

The UF value changes daily; the engine uses the cap for the first day of the period.

Key reference values

2025:

Value	Jan 2025	Feb 2025	Mar 2025	Apr 2025	May 2025	Jun 2025
UTM	$67,294	$67,630	$67,790	$68,154	$68,426	$68,557
IMF	$500,000	$500,000	$500,000	$500,000	$500,000	$500,000
Tope AFP/Salud	$3,864,509	$3,881,162	$3,894,474	$3,905,285	$3,922,835	$3,933,564
Tope AFC	$5,807,838	$5,832,859	$5,852,857	$5,869,110	$5,895,469	$5,911,627
Tope gratificacion	$197,917	$197,917	$197,917	$197,917	$197,917	$197,917

IMF increases to **

510,000** from July 2025 (gratificacion cap →

201,875/month). 2026:

Value	Jan 2026	Feb 2026	Mar 2026	Apr 2026	May 2026	Jun 2026
UTM	$69,720	$69,930	$70,140	$70,350	$70,560	$70,770
IMF	$520,000	$520,000	$520,000	$520,000	$520,000	$520,000
Tope AFP/Salud	$4,026,960	$4,037,054	$4,047,148	$4,057,242	$4,067,336	$4,077,430
Tope AFC	$6,050,310	$6,065,474	$6,080,638	$6,095,803	$6,110,967	$6,126,131
Tope gratificacion	$205,833	$205,833	$205,833	$205,833	$205,833	$205,833

IMF increases to **

540,000** from July 2026 (gratificacion cap →

213,750/month).

Segunda Categoria tax brackets

The table is expressed in UTM. The engine normalizes the taxable base, applies the table in UTM, then converts back to CLP. The brackets are identical for 2025 and 2026 — the UTM value changes monthly, which adjusts the effective CLP thresholds automatically.

From (UTM)	To (UTM)	Rate
0	13.5	0% (exempt)
13.5	30	4%
30	50	8%
50	70	13.5%
70	90	23%
90	120	30.4%
120	310	35%
310	—	40%

The taxable base for this table is: remuneracion_bruta − cotizaciones_previsionales.

Example request

curl -X POST https://api.clevis.dev/v1/payroll/calculate \
  -H "Authorization: Bearer YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "CL",
    "scheme": "ordinario",
    "year": 2026,
    "period": {
      "type": "monthly",
      "start_date": "2026-03-01",
      "end_date": "2026-03-31",
      "days": 30
    },
    "employee": {
      "id": "emp_001",
      "daily_salary": 17333,
      "monthly_salary": 1500000,
      "afp_rate": 0.1144,
      "risk_class_rate": 0.0093,
      "overrides": {
        "aplica_gratificacion": true
      }
    },
    "employer": { "id": "employer_001" }
  }'

Get Started

Countries

Payouts

Guides

Available schemes

Ordinario

What it calculates

Employee inputs

AFP rates (2025–2026)

Gratificacion legal — conditional flag

Contribution caps (topes imponibles)

Key reference values

Segunda Categoria tax brackets

Example request

​Available schemes

​Ordinario

​What it calculates

​Employee inputs

​AFP rates (2025–2026)

​Gratificacion legal — conditional flag

​Contribution caps (topes imponibles)

​Key reference values

​Segunda Categoria tax brackets

​Example request

Available schemes

Ordinario

What it calculates

Employee inputs

AFP rates (2025–2026)

Gratificacion legal — conditional flag

Contribution caps (topes imponibles)

Key reference values

Segunda Categoria tax brackets

Example request