Starting September 15, 2021, Chile will begin using the Electronic Remuneration Book, a platform on the web portal of the Chilean Labour Directorate (LRE). It is available for employers wishing to complete standardized monthly reporting of remuneration payments made. Employers with 5 or more workers may use the LRE to comply with the legal requirement to carry an Auxiliary Book of Remuneration stamped by the Internal Revenue Service (SII).
The deadline for submitting each monthly return is the 15th day of the calendar month following the remuneration payment. If the 15th is a Sunday or holiday, the deadline is extended until midnight on the following business day. Information submitted must include the payroll run, the start date of the contractual relationship, the pension information, and the date of termination of the contractual relationship, along with the cause.
The service can be accessed through the citizens portal ClaveÚnica. Employers who are legal entities must designate 1 or more electronic representative. Data can be uploaded in bulk using a CSV file or by manually filling in the forms.
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