And (d) the number 2 of article 20 of the law " they may be deducted from the amount of the mandatory monthly provisional payments that must declare and pay the months included in the period of entry into force of this law. Without prejudice to the fulfilment of the other requirements established articles 36 and law N ° 19.518 6 ° of the law Nº 20.326, the sums whose deduction is authorised by this article may not exceed a maximum amount equivalent to the zero eat twenty-five percent (0.25%) of taxable remuneration paid to staff in the respective month. The discount set out in this article shall not be deemed for the purposes of determining the sum maximum of one percent (1%) to refer these articles 36 and law N ° 19.518 6 ° of the law Nº 20.326.
To access this article, any designated workers training contracts, shall comply with the following requirements: to) may not exceed a total of six months within the calendar year, including their extensions and periods of training contract concluded in accordance with article 14 of the law N ° 20.351.
(b) they shall include costs of tickets and meals, up to an amount of $3,000 per day, that each of these concepts may not exceed $1,500 per day attended by each beneficiary of the agreement proposal, for the purposes of the relevant tax discount.
c) must include expenses to cover accidents which casual workers may experience on the occasion of its assistance to training programmes, while those may exceed five per cent of the discountable costs referred to in this article.
However, any worker engaged in the form referred to in this article, shall not exceed in the respective month, fifty percent (50%) of the company's employees in respect of which have made contributions to pension of the Decree Law No. 3,500 of 1980 or Instituto de previsión Social, during the month preceding that in which the discount is made.
Companies whose eventual workers participate in training activities carried out in the regions of the Libertador Bernardo O'Higgins, Maule and Bío Bío, not the limit of fifty applies to them per cent (50%) which recorded the preceding subsection. In addition, neither shall apply the restrictions contained in the sixth paragraph of article 33 of the law N ° 19.518.