LAW NO. 20,351 EMPLOYMENT PROTECTION LAW AND PROMOTION OF LABOR TRAINING Having present that the H. National Congress has given its approval to the following Bill: TITLE I of the Permits Paced between Workers and Employers with Access • Transitional Benefits to the Insurance of Cesantia and Labor Training Article 1 °.-Workers affiliated to the Mandatory Insurance of Law No. 19,728 who register their last six continuous contributions with an indefinite term contract with the same employer, may agree to a permit for unpaid training. The permit must be entered in writing on the form for which the National Training and Employment Service shall be drawn up, which shall contain at least the individualisation of the parties and indicate the areas in which the worker will be trained. The permit must be signed by both parties in two copies before any of the ministers of faith established in the first and second points of Article 177 of the Labour Code, and a copy must be held by each contracting party. The exercise of this permit shall be monthly and may be renewed either successively or in turn for a maximum of 5 months. During the time the worker is making use of the training permit, he/she will not be able to provide paid services as a dependent worker. Any stipulation to the contrary will be unwritten. Workers who find themselves in the labour market will not be able to sign this pact. Article 2.-During all the months of the permit, the worker shall receive a benefit from the compulsory insurance of Cesantia, equivalent to 50% of the average of the taxable remuneration payable in the last six months in which he/she is record quotes prior to the start of the agreed permit. The amount of the benefit referred to in this article shall be paid by the Administrative Society of the Cessantia Funds of Law No 19,728 and shall be affected by the upper and lower values for the first month of payment provided for in Article 25 of that law. The Superintendence of Pensions by general rule will instruct the Administrative Fund of Cesantia the procedures for the verification of the fulfilment of the requirements, payment of the benefits and collection of the contributions from the employer to the Individual Account by Cesantia and the social security contributions from the Fund of the Solidarity Cesantia Fund, and the Administrative Society may use only for the purposes of verification of compliance with the requirements access to the benefit and inform the National Training and Employment Service, the information contained in the Database that you maintain. He shall not be entitled to the payment of the benefit, in the month in question, of the worker who has a training assistance below the percentage referred to in the first indent of Article 29 of the Supreme Decree No 98 of 1998 of the Ministry of Labour and Social Welfare which regulates law No 19,518. The same effect shall be applied in respect of the worker who, during the permit, registers contributions to the compulsory insurance of Cesantia, with the exception of those referred to in the following Article. Article 3.-The payment of the first month of the benefit described in the preceding article shall be financed, first, with the balance accumulated in the individual account for unemployment provided for in Article 9 of Law No 19,728; if the balance is insufficient to finance that month, the difference will be from the Fund of the Solidarity Cesantia. The employer, the Individual Account for Cesantia and the Solidarity Fund of the Solidarity Fund until the amount of the benefit established, in accordance with the following order: (a) The amount of the allowance referred to in Article 2 (1) (a) of the first subparagraph of Article 2 (1) of the first subparagraph of Article 2 (3) of the Treaty shall be the same as that in the case of the person concerned. (b) With the remaining balance of the Individual Account by Cesantia, if any. (c) Under the Solidarity Fund of Law No. 19,728. If the employer's contribution is not credited at the time of payment of the benefit referred to in the previous article, this amount will be financed from the Fund of the Solidarity Cesantia. credit the quotation. The contribution of the employer to the Individual Account by Cesantia will be included in the No. 6 of the article 31 ° of the Law on Income Tax; its collection will be the responsibility of the Administrative Society of the Cesantia and will be the rules on the declaration and payment of contributions to the insurance of Cesantia as laid down in Articles 10 and 11 of Law No 19,728, with the exception of Article 10 (7) of that law. The employer's contribution referred to in point (a) of the second subparagraph of this Article shall have the same legal nature as the contributions laid down in Article 5 of Law No 19,728. Article 4 °.-When the balance accumulated in the Individual Account by Cesantia exceeds the amount required to finance the benefits referred to in Article 2 of this Law, the monthly benefit shall correspond to the total balance in the Individual Account by Cesantia divided by five, without applying the higher values for the first month of payment, as laid down in Article 25 of Law No 19,728. Article 5 °.-The benefits of this Title shall not be considered for the application of the restriction of access to the Fund of Solidarity Cesantia as provided for in Article 24 of Law No 19,728. The benefits referred to in this law in favour of workers shall not be considered as income for all legal purposes, they shall be subject to the contributions laid down in the third and fourth subparagraphs of this Article and shall be inembargable. During periods when the worker is using the agreed permit referred to in this law, the employer must make the Social Security contributions against the Risk of Accidents of Work and Occupational Diseases. establishes the law N ° 16,744, on the amount of the benefit that corresponds to the worker by application of the first paragraph of Article 2 ° or of Article 4 ° of this law, as applicable, the one covered by said insurance. The accident that the worker will suffer because of the training he is attending, as well as the journey, will fall within the contingencies mentioned in Law No 16,744 and will give him the right to the corresponding benefits. The disabilities and deaths caused by such accidents shall be excluded for the purpose of determining the effective claims of the employing entity referred to in Supreme Decree No 67 of 2000 of the Ministry of Labour and Social Welfare. Likewise, the Solidarity Fund will pay for the pension contributions of the workers, who are in use of the permit. These contributions shall be calculated on the amount of the benefit payable to the worker by application of the first subparagraph of Article 2 (2) or Article 4 of this Law, as appropriate. The period in which the worker is enjoying the unpaid leave shall be deemed to be listed for all legal purposes. During the period of the permit, the workers concerned shall be subject to the provisions of the first paragraph of Article 20 of Law No 19,728. During the period of the agreed leave the worker will retain the right to the family allowances of the beneficiary, for the same amounts that he was receiving at the start date of the training permit. Article 6.-Training courses contracted by the National Training and Employment Service to be provided to workers under this Title shall be financed from the resources of the Fund of the Solidarity Fund of Law No. 19,728, which will be made available to the aforementioned service by the Administrative Fund of Cesantia according to the procedure established by the Superintendence of Pensions by general rule. Within these courses, the actions referred to in the third indent of Article 1 (1) of Law No 19,518 shall be considered to be included. The National Training and Employment Service, through a resolution endorsed by the Budget Directorate, will set the maximum value per hour of training and the minimum duration of courses and training actions for the purposes of this title. By way of derogation from the first subparagraph, undertakings which are affiliated to an intermediate technical body for the training of Article 23 of Law No 19,518, and which have surpluses, must fully finance the courses to which they are access their workers by virtue of this title. Only in the event that these surpluses are exhausted or insufficient to fully fund the training course, the workers of the affiliated companies will be able to access the financing that regulates the first paragraph of this article. The purchase of courses by the intermediate technical bodies for training from the surplus already indicated shall be carried out in accordance with the regular procedures established for these operations and shall be subject to the common rules. The surplus referred to above must be used exclusively in the form of training referred to in this Title, with the exception of the following points. In the event that the surplus training and distribution surplus accounts, administered by the intermediate technical body for training, were left to 31 December 2009, they may be useful raise these funds during the period between January 1, 2010 and the term of this law, both in the training of this Title and in the annual program, approved by the National Training and Employment Service, compliance with the provisions of the Special Regulation of Law No. 19.518 on intermediate technical training agencies, contained in Supreme Decree No. 122 of 1999, of the Ministry of Labor and Social Welfare, and their modifications. If, at the end of that period, remaining in the accounts, these must necessarily be allocated to the training grant program referred to in the above decree. The remaining balances at the end of the year 2009, which become surplus during the year 2010, shall be used, between 1 January 2010 and the term of validity of this law, in accordance with the provisions of the third subparagraph of this article. However, if these surpluses still exist at the end of this law, the company will be able to use these funds during the remaining months of the year 2010 in the annual program referred to in the previous paragraph. However, the surpluses that do not occupy during the year 2010, must be destined exclusively by the intermediate technical agency for training programs of training grants, in the terms and conditions set out in the aforementioned Supreme Decree No. 122 of 1999 of the Ministry of Labour and Social Welfare and its amendments. Surplus to these effects shall be understood as all the remaining contributions of the companies affiliated to an intermediate technical training body, which in the second year, are included in the surplus accounts which the latter effect maintains, regulated by the already mentioned Supreme Decree No. 122, 1999, of the Ministry of Labor and Social Welfare, and its modifications. Article 7 °.-The training courses will be carried out by the technical training agencies registered in the National Register of Technical Training Bodies provided for in the Training and Employment Statute, as well as by others. entities accredited to the National Training and Employment Service for the purposes of the actions referred to in the third subparagraph of Article 1 (1) of Law No 19,518. The National Training and Employment Service will carry out the purchases of the courses according to the law No. 19,886, of Bases on Administrative Contracts of Supply and Services. However, the National Training and Employment Service will be able to attend the direct recruitment of the Technical Training Agencies by means of a resolution founded by its National Director, provided that it is fulfilled in the Electronic Catalogue administered by the Directorate of Purchasing and Public Procurement, there will be insufficient supply, that is, there are no courses demanded or the awarded bodies do not possess the physical capacity and infrastructure to meet the needs of training of the beneficiaries of this Title. The training courses that regulate this title will be incompatible with those that could be awarded to the beneficiaries established in Article 46 of Law No. 19,518, while the execution of the same. The National Service for Training and Employment shall be responsible for the functions referred to in Law No 19,518, in particular the one set out in Article 27 of the same legal body, with respect to technical training bodies and bodies. intermediate technicians for training for the proper application of this title, being able to apply the sanctions established in the aforementioned law and its regulation. However, the National Training and Employment Service may provide technical standards for the implementation of the training actions set out in this Title. Article 8.-Workers whose employment contract ends within the month of return to work, after having enjoyed one or more months of the permit referred to in this Title, shall maintain their entitlement to the benefits of the Cesantia Fund Solidarity, provided that at the date of the first month of leave they have complied with the access requirements laid down in Article 24 of Law No 19,728. For all legal purposes, it is understood that each month of the agreed permit referred to in this law is equivalent to one month of benefits of the compulsory insurance of Cesantia of Law No. 19,728. Workers who are dismissed for the purposes of Article 161 of the Labour Code, within the month immediately following the fifth month of leave, shall be entitled to the sixth and seventh payment laid down in Article 25 of the Law N ° 19.728, provided that, at the date of the fifth payment of the benefit, the unemployment rate exceeds the average to which the referred payments conditions the third indent of the same Article 25 and have at least 12 monthly contributions in the Fund of Cesantia Solidarity from your insurance affiliation or since the last change was due to the fact that you had a right in the last 24 months preceding the month of the beginning of the permit. Article 9 °.-The parties may report to the Labour Inspectorate the disputes arising from the application of Article 1 of this Law. Title II-Retention and Training of Workers Article 10.-The taxpayers referred to in Article 6 (2) of Law No 20,326 shall be temporarily applied, who have not reduced the number of their dependent workers who are listed on the pension system of decree law No. 3,500, of 1980, or in the Social Welfare Institute, with respect to the number of those who have listed for the month of April 2009, the following rules regarding the credits for training expenses: (a) Extend for the period referred to in Article 17 of this Law, the validity of the credit for training costs laid down in the first paragraph of Article 6 of Law No 20.326, without prejudice to the provisions of the final subparagraph of this Law. last legal provision. (b) For the purposes of determining the credit for training costs of Article 6 (2) of Law No 20.326, the limit laid down in point (a) of Article 6 (a) of that Article shall not be considered. The requirement laid down in the first subparagraph, relating to the maintenance of the number of employees, shall be deemed to be fulfilled, where the result of the sum of the number of workers dependent on the taxpayer, who have been listed in the pensions of decree law No 3,500 of 1980, or at the Social Welfare Institute, for at least half of a minimum monthly income, in the three months preceding that in which the imputation is sought, divided by "3", equal or greater that the number of workers of the month of April 2009. Article 11.-Taxpayers who comply with the requirement laid down in the foregoing Article shall be entitled to a credit equivalent to two and a half times the monthly amount of the credit for training expenses determined in accordance with the above Article 6 of Law No 20.326, in respect of its dependent workers whose remuneration of the respective month, has not exceeded $380,000. For the purposes of determining this limit, the taxable remuneration referred to in Law No 19,518 and its statutory rules of the month corresponding to the declaration in which the deduction is made shall be considered. The credit determined in accordance with this Article shall be charged to the mandatory monthly provisional payments to be declared and payable in the respective month following the credit determined in accordance with Article 6 of Law No 20.326. If the monthly appropriation of the credit set out in this article is a remnant, the remainder shall not be charged against any tax liability or be entitled to repayment. The amount of the monthly interim payments that has been paid with the credit referred to in this article, shall not be considered income for all legal purposes. The sum of such provisional payments made in the calendar year or balance sheet period shall be charged to the first-rate income tax of the respective period, following the provisional payments paid with the credit referred to in paragraph 1. Article 6 of Law No 20.326 and of the credit for training costs established by Law No 19,518, as appropriate. If, on the occasion of such an imputation, a remnant of provisional payments paid with the credit provided for in this Article, the remainder shall not be charged, nor shall it be entitled to its refund. Article 12.-The Pension Fund Administrators, the Social Welfare Institute, the National Training and Employment Service, and the contributors to the provisions of this Title, will provide the Tax Service Internal, in the form and time limit established by resolution, the information it requires for the purposes of verifying compliance with the requirements laid down. Article 13. The maliciously misappropriation of the credit referred to in Article 11 of this Law shall be punishable in the manner provided for in Article 97 (4) of the Tax Code, without prejudice to the obligation of the the taxpayer to find out the taxes that would have ceased to be paid for such undue imputation, plus the respective adjustments, interests and fines, all of which may be rotated by the Internal Revenue Service immediately and without Prior processing. For the purposes of their determination, refund and application of penalties, any taxes which have ceased to be paid shall be regarded as a tax subject to withholding or surcharge and shall be applicable to them. This is the case for the tax code. The claim that is deducted against the liquidation or spin that the Internal Revenue Service, in respect of the taxes, interests and fines referred to in this article, will be subject to the general procedure established in the Title II of Book III of the Tax Code. Title III Of the Incentives for the Pre-Contract and the Training of Workers Article 14.-The expenditure incurred in training programmes for the eventual workers referred to in Article 33 (5) of Law No 19,518, by the taxpayers of the first category of the Law on Income Tax, with the exception of those whose income comes only from points (c) and (d) of Article 20 (2) of that law, may be deducted from the amount of the mandatory monthly provisional payments to be declared and payable in the months covered by the period of this law. Without prejudice to the other requirements laid down in Articles 36 of Law No 19.518 and 6 ° of Law No 20.326, the quantities for which the deduction is authorized by this Article shall not exceed a maximum sum equal to zero Twenty-five percent (0.25%) of taxable remuneration paid to staff in the respective month. The discount provided for in this Article shall not be considered for the purposes of determining the maximum sum of one per cent (1%) referred to in Articles 36 of Law No 19.518 and 6 ° of Law No 20,326. In order to access the provisions of this article, the training contracts of any identified workers must comply with the following requirements: (a) they shall not exceed six months in total within the same calendar year, including their carryovers; (b) they shall include transfer and feeding costs, which, as a whole, may not exceed 10% (10%) of the non-accounting costs of the (c) They must include expenditure necessary to cover accidents which may be experienced by workers on account of their attendance at training programmes, without the latter being able to exceed five per year. (i) a total of 3% of the total cost of the budget. However, any employed person employed in the form referred to in this Article may not exceed 50% (50%) of the employees of the undertaking in respect of which he has made contributions in the month concerned. in the pension system of Decree Law No. 3,500 of 1980, or in the Social Welfare Institute, during the month preceding the month in which the discount is made. Title IV Power of Access to the Fund of the Solidarity Fund Article 15.-For the purposes of compliance with the requirements laid down in Article 24 (a) of Law No 19,728, in the case of workers with a term contract, work, (a) a specific job or service shall be deemed to have been credited to the Solidarity Fund for contributions, continuous or discontinuous, to the Individual Account for Cesantia during the 24 months prior to 1 May 2009. Title V Final provisions Article 16.-This law, with the exception of Articles 17 and 18, shall enter into force on the first day of the month following that of its publication in the Official Journal and shall apply for a period of 12 months from the date of its publication. entry into force. However, invitations to tender, direct contracts and, or subscriptions to, conventions and other administrative acts necessary for the implementation of Title I may be made or may be issued from the date of publication in the Official Journal. The permits of Title I of this law, cannot be agreed for a period that exceeds the validity of this law. However, workers who at the time of the term of validity of this law find themselves making use of the permit referred to in Article 1 °, may terminate the training course that they are pursuing and will receive the payment of the the provision of the month concerned. Article 17.-The provisions of Titles II and III of this Law shall govern the monthly compulsory provisional payments to be declared and payable within twelve months of the date of commencement of the entry into force, which shall be Article 16 (1) first subparagraph. Article 18.-To be replaced, to count on the publication of this law in the Official Journal, in the final article 11 of Law No 20.338, the sentence that follows the word "employers" for the following: " of the organs mentioned in the paragraph Article 1 (2) of Law No 18,575 and the entities in which the State or its institutions or undertakings have contributions or representation equal to or greater than 50%. ' Article 19.-To count on the publication of this law in the Official Journal, add in the third paragraph of article 15 of Law No. 19,728, following the separate point (.), which becomes a point followed (.), the following sentence: " In all case, if the last turn to which the worker is entitled, according to the table of the second indent, is equal to or less than 20% of the amount of the previous turn, both turns will be paid together. " This article shall not be affected by the vigencies laid down in the first paragraph of Article 16 of this Law. Article 20.-The Administrative Society of the Fund of Cesantia shall be entitled to an additional fee as referred to in Article 30 of Law No 19,728, ascending to the sum resulting from: (a) Calculate the basic commission, in the months remaining in force of the current contract, referred to in Article 30 of Law No 19,728 for the resources of the Fund of the Solidarity Fund to be used for the payment of the benefits which, on the occasion of the (a) entry into force of Law No 20.328, receive those beneficiaries of Article 24 of Law No 19,728 who have not been entitled to such benefits before the application of Law No 20,328, and because of the financing to which the Articles 25a and 64 of Law No 19,728, and (b) Calculate the basic commission, in the months remaining from the date of validity of the Current contract, referred to in Article 30 of Law No 19,728, for the resources of the Fund of the Solidarity Fund to be used for the payment of the benefits referred to in Title I of this Law, received by those beneficiaries who have not the right to benefits referred to in Article 24 of Law No 19,728. The remuneration set out in this Article shall be due to the entry into force of this law and until the end of the current insurance contract of the guarantee, and shall be paid, from the Fund of the Solidarity Cesantia, within the time limits. and in the form determined by the Superintendence of Pensions by standard of general character. Transitional Article.-The highest fiscal expenditure representing the application of this law, during 2009, will be financed from the current budgets of the Ministry of Labor and Social Welfare and the Ministry of Health, as appropriate. Notwithstanding the foregoing, the Ministry of Finance, under the budget heading Public Treasury of the current Budget Law, may supplement those budgets, in the part that it is not possible to finance with its own resources. The publication of this law in the Official Journal and up to its term of validity, as set out in the first paragraph of Article 16, increases the maximum number of staff of the National Training and Employment Service by 45 quotas. " I have had to approve and sanction it; therefore, promulgate and take effect as the Law of the Republic. Santiago, 28 May 2009.-EDMUNDO PÉREZ YOMA, Vice President of the Republic.-Andres Velasco Branes, Minister of Finance.-Claudia Serrano Madrid, Minister of Labor and Social Welfare. What I transcribe to you for your knowledge.-Salutes intently to Ud., Maria Olivia Recart Herrera, Undersecretary of Finance.