Article 1.-establish a subsidy to the employment of workers governed by the labour code dependent and independent workers, which will be tax charge. The subsidy to the employment benefit to workers and employers, in accordance with the provisions of this law.
They shall be entitled to the employment subsidy employers with respect to their designated dependent workers in the preceding subparagraph who comply with the following requirements: to) that the worker has between 18 and 25 years of age;
((b) that the worker integrates a family group belonging to the poorest 40% of the population of Chile in accordance with the final subparagraph of article 10 of this Act, and (c)) that the monthly gross remuneration of the worker is less than $360,000.
In addition, the employer to qualify for the subsidy to the employment must have paid social security contributions corresponding to the worker who originated the subsidy, within the legal time limit set for this purpose.
Dependent workers referred to in subsection shall be entitled to the allowance provided that they meet the requirements set out in the letters a) and b) of the second paragraph, and that their gross income is less than $4.320.000 in the calendar year in which it accrues subsidy.
The self-employed are entitled to subsidies to employment provided that they meet the requirements set out in subparagraphs a) and b) of the second paragraph; prove gross income by an amount less than the designated in the fourth paragraph in the calendar year that are bearing this subsidy; crediting incomes of the N ° 2° of article 42 of the law on tax on the same occasion mentioned above, and are to date in the payment of its compulsory pension contributions and health of this calendar year.