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Commentary

1.3 Key reporting requirements and deadlines

Chile

Paying employees

Article 55 of the Labour Code states that payments must be made according to the date or dates agreed upon (weekly, bi-monthly, monthly) in each employment contract. However, the term of the payments cannot exceed one month.

Payroll filings

Employers must register the remuneration payments made to their respective employees in the digital platform Electronic Remuneration Book (LRE). The deadline for reporting the return electronically

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