On May 26, 2022, Law No. 21.456 (the “Law”) was published, which readjusts the amount of the Minimum Monthly Income, as well as the family and maternity allowance and the family subsidy, grants a temporary subsidy to micro, small and medium-sized companies and establishes a compensatory contribution for the increase in the value of the basic food basket. In particular, this law establishes the following:

I. Readjustment of the amount of the Minimum Monthly Income.

1. As of May 1, 2022, the Minimum Monthly Income for workers over 18 years of age and up to 65 years of age is raised to $380,000.

2. Effective August 1, 2022, the Minimum Monthly Income for workers over 18 years of age and up to 65 years of age is increased to $400,000.

3. As of May 1, 2022, the Minimum Monthly Income for workers under 18 years of age and over 65 years of age is increased to $283,471.

4. As of May 1, 2022, the Minimum Monthly Income for non-remunerative purposes is increased to $244,944.
5. As of August 1, 2022, the amount of the Minimum Monthly Income applicable to workers under 18 years of age and over 65 years of age and for non-remunerative purposes shall be increased in the same proportion in which the amount of the Minimum Monthly Income for workers over 18 years of age and up to 65 years of age is increased.

6. If the accumulated variation of the Consumer Price Index exceeds 7% in a period of 12 months as of December 2022, the Minimum Monthly Income for workers over 18 years of age and up to 65 years of age will be increased to $410,000 as of January 2023. If the above is fulfilled, the Minimum Monthly Income applicable to workers under 18 years of age and over 65 years of age and for non-remunerative purposes, will be increased in the same proportion and opportunity in which the amount of the Minimum Monthly Income for workers over 18 years of age and up to 65 years of age increases.

II. Subsidy to micro, small and medium-sized companies.

7. A temporary monthly subsidy for the payment of the Minimum Monthly Income is established for micro, small and medium-sized companies, which will be charged to the taxpayer.

8. Individuals and legal entities, excluding cooperatives, that have reported the beginning of activities in the first category to the SII and that have annual income from sales and services higher than 0.01 UF and equal or lower than 100,000 UF, accounted as indicated in the Law, will be entitled to this subsidy.

9. The following are excluded from the subsidy:

a) Individual limited liability companies with a single dependent worker who coincides with the incorporator of the company and joint stock companies with a single dependent worker who coincides with one of the partners of the company.

b) Legal entities of any type that have one or more partners or shareholders who are, in turn, legal entities, and who have reported commencement of activities as of April 30, 2022.

c) Those who, as of April 30, 2022 and during the validity of the subsidy created by the Law, carry out financial and insurance activities.

10. The amount of the monthly base subsidy will be the product between an amount per worker and the number of workers considered for the calculation in the base month. The rules for its determination are as follows:

• The amount per worker shall be equal to $22,000 between the months of May to July 2022, and $26,000 as of August 2022. However, in the event that the assumption of a 7% increase in the Consumer Price Index (CPI) between January and April 2023 is met, the amount per worker will be equal to $32,000.
• The workers to be considered for the calculation of the subsidy will be those dependent workers with taxable income between $349,000 and $351,000, and between $436,500 and $438,500 in the corresponding base month.
• The month with the highest number of workers considered for the calculation of the subsidy between January and April 2022 will be considered as the base month, with the exceptions indicated in the Law.

11. Para efectos del subsidio, se considerará la información disponible en la base de datos de los trabajadores sujetos al seguro de cesantía en el mes base correspondiente.

12. El subsidio deberá ser solicitado por el beneficiario una única vez, sin perjuicio de que se devengará mensualmente. La solicitud se realizará en una plataforma electrónica dispuesta por el SII.

13. Los beneficiarios del subsidio a quien se les haya otorgado el beneficio mediante simulación, falseando datos o antecedentes, deberán reintegrar todo o parte del subsidio en la forma y plazo que determine el SII.

14. El beneficiario del subsidio no podrá poner término al contrato de trabajo de un trabajador dependiente y suscribir uno nuevo, ya sea con el mismo trabajador o uno distinto, en el que se pacte una remuneración inferior de la que éste recibía, con el objeto de obtener el subsidio. Adicionalmente, el beneficiario del subsidio no podrá modificar los contratos de trabajo de sus trabajadores para reducir la remuneración bruta mensual, ni ninguno de sus componentes, con el objeto de obtener el subsidio. De incurrir en algunas de estas conductas, a contar del 30 de abril de 2022, no podrá recibir el subsidio.

15. El beneficiario no podrá pactar las remuneraciones con sus trabajadores en atención al monto del subsidio, sino que éstas deberán ser pactadas de manera objetiva, basándose en las capacidades, calificaciones, idoneidad, responsabilidad o productividad del trabajador.

16. El beneficiario que incurra en algunas de las conductas señaladas previamente podrá ser sancionado con una multa a beneficio fiscal según lo dispuesto en el artículo 506 del Código del Trabajo, por cada trabajador dependiente.

17. El subsidio se devengará desde el 1 de mayo de 2022 hasta el 30 de abril de 2023, sin perjuicio de los pagos que se efectúen después de esa fecha.

18. Las micro, pequeñas y medianas empresas que reciban el subsidio serán incorporadas en el Registro Nacional de Mipymes que otorga bonos de cargo fiscal a las micro y pequeñas empresas por la crisis generada por el Covid-19.

En caso de que requiera información adicional sobre esta materia, puede contactar a: Alfred Sherman (asherman@jdf.cl), Gonzalo Aravena (garavena@jdf.cl), y/o Felipe Ovalle (fovalle@jdf.cl).