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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Chile /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.4 Withholding obligation of employers

2.1.4 Withholding obligation of employers

Chile

In accordance with Income Tax Law, Art 74, those who pay income subject to the tax must declare and

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2.1.4 Tax basis

2.3.2 Attachment of earnings orders

8.1 Assessments and objections

5.2 Employee registration

2.1.4 Withholding income tax rates

9.1.4 Expats and labour quotas

6.3 Inbound employees on assignment

5.3.1 Foreign company definition and registration

5.1.2 Affiliation with the National Social Security Fund (CNSS)

3.4.3 Maternity leave

1.2.1 PAYE income tax and health surcharge filings

3.4 Maternity and paternity leave

3.4 Severance pay

2.2.5 FONACOT withholding

1.4.2 Industrial Training Fund (ITF)

3.2 Food coupons

2.2.3 Employer housing contribution (INFONAVIT)

6.2 Double tax relief

2.2.1 National Social Security Fund (NSSF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)