Net salary is what actually reaches your account: gross pay minus AFP pension, health and unemployment insurance contributions, and minus the single second-category tax when it applies. On Google, "calcular sueldo líquido" gets about 12,100 monthly searches in Chile, according to Google Ads data pulled through DataForSEO. This guide explains the calculation step by step with the figures in force in November 2026: each AFP's fee (Pensions Superintendency), the taxable caps (Pensions Superintendency, 2026 caps) and the tax table from the SII, single second-category tax. Quick example: a gross of CLP 1,000,000 with AFP Uno and Fonasa leaves CLP 819,400 net.
View the data as a table
| Net salary | $819,400 |
| AFP (10% + 0.46%) | $104,600 |
| Health (7%) | $70,000 |
| Unemployment insurance (0.6%) | $6,000 |
How to calculate net salary step by step
- 1. Start from taxable pay: base salary plus overtime, commissions, bonuses and gratification. Meal, transport and travel allowances are not taxable and are added at the end.
- 2. Deduct the AFP: 10% to your individual account plus your AFP's fee, which ranges from 0.46% (Uno) to 1.45% (Provida). It applies up to a cap of 90 UF a month (CLP 3,712,287 at the October 31 UF).
- 3. Deduct health: 7% of taxable pay for Fonasa, with the same 90 UF cap. With an isapre, the plan may cost more than 7% and the difference is also deducted.
- 4. Deduct unemployment insurance: 0.6% with a permanent contract; on a fixed-term contract the worker pays nothing (Law 19,728 on unemployment insurance). The cap is 135.2 UF.
- 5. Calculate the tax: the SII table applies to what remains (the "net taxable income"): below CLP 977,940 in November 2026 it is exempt; otherwise multiply by the bracket factor and subtract the deduction amount.
- 6. Add non-taxable items (meals, transport) and subtract other voluntary deductions (APV, compensation fund loans, union dues).
Example with CLP 2,000,000 gross, AFP Uno and Fonasa: AFP CLP 209,200, health CLP 140,000 and unemployment CLP 12,000. Net taxable income is CLP 1,638,800, which falls in the 0.04 factor bracket: CLP 1,638,800 × 0.04 − CLP 39,117.60 = CLP 26,434 in tax. Net salary is CLP 1,612,366.
2026 net salary table by gross salary
With a permanent contract, Fonasa and no other deductions, these are the net amounts for different gross salaries with the cheapest AFP (Uno, 0.46%) and the most expensive (Provida, 1.45%). The first is the monthly minimum wage, CLP 553,553 since May 1, 2026 (Ministry of Labor).
| Gross salary | Tax | Net with AFP Uno | Net with AFP Provida | Monthly difference |
|---|---|---|---|---|
| CLP 553,553 | CLP 0 | CLP 453,581 | CLP 448,101 | CLP 5,480 |
| CLP 800,000 | CLP 0 | CLP 655,520 | CLP 647,600 | CLP 7,920 |
| CLP 1,000,000 | CLP 0 | CLP 819,400 | CLP 809,500 | CLP 9,900 |
| CLP 1,500,000 | CLP 10,046 | CLP 1,219,054 | CLP 1,204,798 | CLP 14,256 |
| CLP 2,000,000 | CLP 26,434 | CLP 1,612,366 | CLP 1,593,358 | CLP 19,008 |
| CLP 3,000,000 | CLP 70,610 | CLP 2,387,590 | CLP 2,360,266 | CLP 27,324 |
| CLP 4,000,000 | CLP 140,181 | CLP 3,187,654 | CLP 3,153,842 | CLP 33,812 |
| CLP 5,000,000 | CLP 258,192 | CLP 4,063,643 | CLP 4,031,852 | CLP 31,790 |
Pauta Financiera calculation with fees from the Pensions Superintendency, caps from the Pensions Superintendency, 2026 caps (UF on October 31, 2026: CLP 41,248) and the November 2026 table from the SII, single second-category tax. It is an estimate: the actual payslip may include other deductions.
| 553,553 | 57,902 | 38,749 | 3,321 | 0 | 453,581 |
| 600,000 | 62,760 | 42,000 | 3,600 | 0 | 491,640 |
| 700,000 | 73,220 | 49,000 | 4,200 | 0 | 573,580 |
| 800,000 | 83,680 | 56,000 | 4,800 | 0 | 655,520 |
| 900,000 | 94,140 | 63,000 | 5,400 | 0 | 737,460 |
| 1,000,000 | 104,600 | 70,000 | 6,000 | 0 | 819,400 |
| 1,200,000 | 125,520 | 84,000 | 7,200 | 214 | 983,066 |
| 1,500,000 | 156,900 | 105,000 | 9,000 | 10,046 | 1,219,054 |
| 1,800,000 | 188,280 | 126,000 | 10,800 | 19,879 | 1,455,041 |
| 2,000,000 | 209,200 | 140,000 | 12,000 | 26,434 | 1,612,366 |
| 2,500,000 | 261,500 | 175,000 | 15,000 | 42,822 | 2,005,678 |
| 3,000,000 | 313,800 | 210,000 | 18,000 | 70,610 | 2,387,590 |
| 3,500,000 | 366,100 | 245,000 | 21,000 | 103,386 | 2,764,514 |
| 4,000,000 | 388,305 | 259,860 | 24,000 | 140,181 | 3,187,654 |
| 5,000,000 | 388,305 | 259,860 | 30,000 | 258,192 | 4,063,643 |
| 6,000,000 | 388,305 | 259,860 | 33,460 | 416,245 | 4,902,130 |
View the data as a table
| Net | AFP | Health | Unemployment | Tax | |
|---|---|---|---|---|---|
| CLP 553,553 | 453,581 | 57,902 | 38,749 | 3,321 | 0 |
| CLP 1,000,000 | 819,400 | 104,600 | 70,000 | 6,000 | 0 |
| CLP 2,000,000 | 1,612,366 | 209,200 | 140,000 | 12,000 | 26,434 |
| CLP 3,000,000 | 2,387,590 | 313,800 | 210,000 | 18,000 | 70,610 |
| CLP 5,000,000 | 4,063,643 | 388,305 | 259,860 | 30,000 | 258,192 |
Does your company offer benefits, insurance or products for workers? See Pauta Financiera's formats.
See advertising optionsHow net salary changes depending on the AFP
The AFP fee is the only mandatory deduction a worker can lower on their own. With a CLP 1,000,000 gross, moving from the most expensive AFP to the cheapest raises net pay by CLP 9,900 a month. This is each one's fee on taxable pay, according to the Pensions Superintendency:
Choosing an AFP also means looking at returns and service; we compare both in best AFPs 2026. The unemployment insurance deducted from pay is what the AFC later pays if you lose your job: we explain it in unemployment insurance.
November 2026 single second-category tax table
The tax is paid only on income above 13.5 UTM (November's UTM is CLP 72,440). The table changes every month with the UTM; this is November's, according to the SII, single second-category tax:
| Net taxable income from | To | Factor | Deduction | Max effective rate |
|---|---|---|---|---|
| $0 | CLP 977,940 | Exempt | CLP 0 | Exempt |
| CLP 977,940 | CLP 2,173,200 | 0.040 | CLP 39,118 | 2.20% |
| CLP 2,173,200 | CLP 3,622,000 | 0.080 | CLP 126,046 | 4.52% |
| CLP 3,622,000 | CLP 5,070,800 | 0.135 | CLP 325,256 | 7.09% |
| CLP 5,070,800 | CLP 6,519,600 | 0.230 | CLP 806,982 | 10.62% |
| CLP 6,519,600 | CLP 8,692,800 | 0.304 | CLP 1,289,432 | 15.57% |
| CLP 8,692,800 | CLP 22,456,400 | 0.350 | CLP 1,689,301 | 27.48% |
| CLP 22,456,400 | and above | 0.400 | CLP 2,812,121 | +27.48% |
Source: SII, single second-category tax, November 2026 monthly table. December's UTM is CLP 72,802 (SII), so December's table rises slightly. More on the UTM in UTM 2026 month by month.
What the employer pays separately, such as disability and survivor insurance (1.78%, Pensions Superintendency), its share of unemployment insurance and the new pension reform contribution, is not deducted from the worker's pay. For those who want to lower taxes legally, APV under regime B reduces the taxable base.
Net salary with an isapre, fixed-term contract or gratification
- Isapre: 7% is the legal minimum. If the plan costs more, for example 3 UF on a CLP 1,000,000 salary, the plan's price is deducted and net pay falls. For tax purposes, only up to 7% (capped at 90 UF) is deductible.
- Fixed-term contract: the worker does not pay the 0.6% unemployment insurance, so net pay is slightly higher; the employer contributes more.
- Gratification: when paid monthly, it is subject to contributions and tax, raising both gross pay and deductions.
- Self-employed workers: they have no monthly payslip; they contribute once a year through the income tax return, using withholding on their fee receipts.
The net share falls from 81.9% for tax-exempt salaries to 79.6% at CLP 3,000,000, as tax moves up a bracket. Above roughly CLP 3.7 million gross, AFP and health stop growing once the 90 UF cap is reached, and the share rises again: at CLP 5,000,000 it is 81.3%. If you will deposit your salary in a new account, see benefits and costs in best accounts to deposit your salary.
Frequently asked questions about net salary
What is the net of a CLP 1,000,000 gross salary?
About CLP 819,400 with AFP Uno and Fonasa, and about CLP 809,500 with AFP Provida, on a permanent contract. No tax is due.
What is the net minimum wage in 2026?
The gross is CLP 553,553; net is about CLP 453,581 with AFP Uno and Fonasa, or CLP 448,101 with Provida.
From what salary is tax paid?
When net taxable income exceeds CLP 977,940 (November 2026); in practice, a gross above roughly CLP 1,190,000 with Fonasa.
What is the 2026 taxable cap?
90 UF for AFP and health, and 135.2 UF for unemployment insurance, since February 2026.
