According to Chapter 5 of the Labour Code, legal satisfaction works if neither party has previously agreed on a type of tip, and in this case the amount is less than the amount to be paid in the gratuity. In order for legal satisfaction to be enforceable, the following conditions are required: In any case, if the employer was contractually obliged to pay the legal satisfaction through one of the payment systems, he must pay the satisfaction according to the system agreed with the employees. without it being appropriate for you to be able to choose one or the other. A large number of companies have opted for the method of payment of bonuses provided for in article 50 of the Labour Code, which consists in paying employees 25% of the monthly salary up to a limit of 4.75 minimum monthly incomes, a payment that is usually made monthly (without prejudice to the fact that the parties may agree to pay it at another periodicity). b) It is a service subject to a suspensive condition: the condition precedent to which this object is subject to legal satisfaction is the case where the company makes profits during the financial year concerned. According to Article 18 of Supreme Decree 001-98-TR, the remuneration of the half-yearly periodicity is included in the calculable remuneration of 1/6 of what was received during the semester concerned. Included in this concept are the tips of national holidays and Christmas. Legal satisfaction is that governed by chapter V of the Labour Code, articles 46 et seq. Legal satisfaction works in the event that the parties have not agreed on some kind of satisfaction.
Even in cases where the parties have agreed on a tip, the amount of which is less than the corresponding amount. In this case, if you cancel a monthly allowance without specifying a profit-per-year ratio, a calculation will be made taking into account the employee`s base salary, overtime and taxable bonuses. A sum of each amount is made and a multiplication is made by 25%, which gives the amount of legal satisfaction. It is governed by Article 47. As part of this payment, the employer must pay as a reward 30% of the profits that the company makes in its commercial area. According to DT, “the amount corresponding to the employee is determined in proportion to what each employee has accumulated during the respective annual period, including what he or she is not entitled to.” This means that all considerations and additional considerations that are valued in cash and match the employee`s contract must be included. This system is one of the most commonly used by companies and the one that is most seen when it comes to paying tips. To calculate the value of satisfaction, you need to get the value of 30% of the profit and divide it by the total compensation that has accumulated in your company. You must multiply the result obtained by the remuneration of each employee of your company in order to obtain the legal satisfaction that corresponds to each individual.
Here is a more detailed example of the specific calculation of a payment by the pay-as-you-go system. Legal tips from a company in Chile are legal in nature and must be paid by the employer. They consist in the recognition of the work of employees by an advantage in their remuneration. According to Article 3.2 of Supreme Decree 005-2002-TRÂ, the remuneration that may be charged for tips for national holidays and Christmas is that in force on 30 June and 30 November respectively. Since the limit is 4.75, it will be checked if the amount received is in the legal amount, with the minimum wage for January 2022 for workers aged 18 to 65 being $350,000. For this, 350,000 US dollars * 4.75 are multiplied, thus receiving 1,662,500 US dollars, which represents the annual amount of satisfaction. Those who are under the agricultural regime©receive tips that can be prorated in proportion to their remuneration or can choose to pay on the appropriate dates in accordance with Article 3(c) and (d) of Law 31110. First of all, we must clarify that the person responsible for calculating legal tips is the employer, since it is he who is responsible for paying them at the time of the remuneration of their employees There are two methods to calculate legal tips, we show them below: The Labor Code of Chile stipulates that companies are obliged to: withdraw a legal bonus from all active employees of their company. If your company meets the above requirements, you must charge the legal tips to pay each of your employees at least once a year. As already mentioned, the premium may be calculated in accordance with the provisions of article 47 or article 50 of the Labour Code.
Article 1 of Law 30334 stipulates ± that tips for national holidays and Christmas are not affected by contributions, contributions or reductions. The situation is different with regard to presumed income, since enterprises are not kept of accounts, i.e. neither complete nor simplified, so that they would not be subject to the payment of legal satisfaction specified in article No. 47 of the Labour Code. Mining, industrial, commercial or agricultural enterprises, enterprises and others or cooperatives. Legal satisfaction is the part of the payment of remuneration. But when should he be paid and what does he refer to? According to the Labour Code, legal satisfaction is the profit made by the employer during a financial year. If it has surpluses, it can distribute legal satisfaction among its workers. It is also important to note that this commitment is annual, so the monthly payment of these tips is not mandatory.
If they are paid annually, this must be done no later than April after the end of the fiscal year. These are tips that are reflected in employee compensation and are based on the profits made by the employer in the current fiscal year. In this context, when we distinguish the types of accounting, we must pay attention to how legal satisfaction is applied in the regulation of Article 14d(8), because if we start with the analysis of the standard, this would fall within the scope of possibilities with which Article 14b was generated, which was intended for SMEs with simplified accounting before the tax reform. Nevertheless, companies pay legally and usually 25% of what was incurred during the respective exchange year for the monthly remuneration. There are differences in the application of the bonus depending on the type of enterprise, or the legal conditions of article No. 42 of the Labour Code. Among these we find: You should be aware that it should not exceed the minimum monthly income of 4.75. To do this, you need to know the value of the minimum income as of December 31 of the previous year. The employer must add up the total remuneration received by the employee during the year and calculate 25% of this amount.