Chile continues its process of modernisation and digital transformation for both tax and payroll management. Following Exempt Resolution No. 29 of 2021 of the Internal Revenue Service (SII), issued on 9 March, and Opinion 877/006 of 10 March 2021, the use of the Electronic Remuneration Book will begin from 15 September 2021.

As established in the Opinion, the Electronic Remuneration Book (LRE) is a platform on the web portal of the Labour Directorate, available for employers to complete standardised monthly reporting of remuneration payments made. The LRE allows employers with 5 or more workers to comply with the legal requirement to carry an Auxiliary Book of Remuneration stamped by the SII.

The deadline for submitting each respective monthly return is the 15th day of the calendar month immediately following the renumeration payment. (If the 15th is a Sunday or holiday, the deadline is extended until midnight on the following business day.) The information submitted must include the payroll with your RUN, the start date of the contractual relationship, the pension information, and the date of termination of the contractual relationship along with the cause.

Access to the service is through the citizens portal, ClaveÚnica, and employers who are legal entities must designate one or more electronic representatives. The data upload can be done in bulk using a CSV file or by manually filling in the forms.

With this new digital system for maintaining the Book of Renumeration, Chile continues to move towards a more efficient and smooth system.

If you have any queries about this or any other aspect of your Chilean payroll, please do get in touch.

Local Knowledge – International Coverage

Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance and payroll services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 22 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.

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Manuel Oportus Vilches
Country Manager Chile

All information contained in this publication is up to date on 2021. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.