> ## Documentation Index
> Fetch the complete documentation index at: https://docs.clevis.dev/llms.txt
> Use this file to discover all available pages before exploring further.

# Chile

> Chilean payroll scheme: ordinario

## 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

```bash theme={null}
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" }
  }'


```