I. Late payment, readjustments, interest and penaltiesBook II. AFFILIATION AND CONTRIBUTIONSCHAPTER II. ContributionsI. Late payment, readjustments, interest and penaltiesDelayed payment, readjustments, interest and penaltiesI. Late payment, adjustments, interest and penalties1. Adjustments and InterestAdjustments and Interest
No. 22 letter a) of Article 1 of Law No. 20,023 amended Article 22 a) of Law No. 17,322, increasing from 0.5 to 0.75 Unidades de Fomento for each employee, the fine in cases where the employer does not timely declare the contributions corresponding to remunerations accrued as from March 2006 or where the declaration of such contributions is incomplete or erroneous.
Partial payments of contributions due will be imputed to the oldest months included in the debt, preferring the capital for the whole period due and once this has been paid, the balance will be applied to readjustments, interest, fines and other surcharges, unless another form of imputation is more favorable to the worker.
Failure to file alimony penal code
We calculate the penalty for failure to file based on how long it takes to file your return and the amount of unpaid tax as of the original payment due date (not the extension due date). The unpaid tax is the total tax due on your return minus amounts paid through withholding, estimated tax payments, and refundable credits allowed.
We may be able to remove or reduce penalties if you acted in good faith and can show reasonable cause why you were unable to meet your tax obligations. By law, we cannot eliminate or reduce interest unless the penalty is eliminated or reduced.
You may avoid a penalty if you file and pay your taxes by the due date. If you are unable to do so, you may request an extension of time to file your return or a payment plan.
If you need more time to prepare your tax return, request an extension of time to file your tax return. This does not give you an extension of time to make the payment. A payment plan can help you pay in installments.
What happens if I do not pay a covid fine?
SP. Superintendencia de Pensiones – Government of ChileHome / Pension Education / Pension SystemHome / Pension Education / Pension System / AFP SystemHome / Pension Education / Pension System / AFP System / Compulsory Pension ContributionHome / Pension Education / Unemployment InsuranceHome / Pension Education / Unemployment Insurance / ContributorsI do not shareShareWhat should the employer do if he/she is in arrears in the payment of his/her workers’ contributions? social security debt, penalties, overdue contributions, DNP
If the employer is in arrears in the payment of his workers’ contributions, he is obliged to declare the unpaid contributions within the first 10 working days of the following month. This is known as DNP (Declaration and Non-Payment).
If the declaration is not made in a timely manner or if it is incomplete or erroneous, the employer will be sanctioned with a tax benefit fine of 0.75 UF for each worker affected.
What happens if I do not receive the notification of a fine?
If you pay the fine in the voluntary period and you benefit from the 50% reduction, it is understood that you waive the right to present allegations. Therefore, any appeal or allegation you file after having paid the fine in the voluntary period will have no effect. Likewise, when you file an appeal, you lose the right to the 50% discount, so if your appeal is rejected, you will have to pay 100% of the fine.
If you access with previous identification, we can inform you of the fines you have pending payment, as well as see the history of penalties imposed. If you detect any anomaly during or after payment, you will have to request a refund of the fine.
Any person in possession of a credit or debit card (Visa, Mastercard or Maestro) or, where appropriate, cash, can make the payment of the fine on behalf of the offender.
In addition to the channels established in the section What means do you have to make the payment, if you reside in another country you have the possibility to make the payment of the fine through bank transfer.