{
  "$comment": "Machine-readable companion to https://valem.run/calculators/chile/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/chile/self-employed",
  "dataUrl": "https://valem.run/calculators/chile/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Chile boletas de honorarios model by Valem (https://valem.run/calculators/chile/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/chile/self-employed/verify",
  "country": "chile",
  "countryName": "Chile",
  "formula": "self-employed",
  "formulaName": "Boletas de honorarios",
  "title": "Boletas de Honorarios — Chile Retención",
  "answer": "What you receive from a boleta de honorarios in Chile is the gross amount minus a 15.25% retención in 2026 — not a tax, but a prepayment of your mandatory pension and health contributions, settled at the annual return.",
  "lang": "en",
  "currency": "CLP",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "ChileAtiende — Cotización de trabajadores que emiten boletas de honorarios",
      "url": "https://www.chileatiende.gob.cl/fichas/12016-cotizacion-de-trabajadores-que-emiten-boletas-de-honorarios",
      "checked": "2026-08-22"
    },
    {
      "label": "Retención de boletas de honorarios 2026: 15,25% (Ley 21.133)",
      "url": "https://solutiontax.cl/retencion-boleta-honorarios-2026/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netAfterRetention",
  "inputs": [
    {
      "name": "annualHonorarios",
      "type": "number",
      "label": "Annual gross honorarios (CLP)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "retention",
      "type": "number",
      "label": "Retención (15.25%)",
      "format": "number",
      "formula": "$round(annualHonorarios * $const.retentionRate, 2)"
    },
    {
      "name": "contributionBase",
      "type": "number",
      "label": "Contribution base (80%)",
      "format": "number",
      "formula": "$round(annualHonorarios * $const.contributionShare, 2)"
    },
    {
      "name": "netAfterRetention",
      "type": "number",
      "label": "Received during the year",
      "format": "number",
      "formula": "$round($max([0, annualHonorarios - retention]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "24,000,000 CLP of honorarios in a year",
      "given": {
        "annualHonorarios": 24000000
      },
      "expect": {
        "retention": 3660000,
        "contributionBase": 19200000,
        "netAfterRetention": 20340000
      }
    },
    {
      "description": "6,000,000 CLP — part-time",
      "given": {
        "annualHonorarios": 6000000
      },
      "expect": {
        "retention": 915000,
        "contributionBase": 4800000,
        "netAfterRetention": 5085000
      }
    },
    {
      "description": "60,000,000 CLP — a well-paid consultant",
      "given": {
        "annualHonorarios": 60000000
      },
      "expect": {
        "retention": 9150000,
        "contributionBase": 48000000,
        "netAfterRetention": 50850000
      }
    }
  ],
  "spec": {
    "id": "self-employed-chile",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualHonorarios": {
          "type": "number",
          "minimum": 0
        },
        "retention": {
          "type": "number",
          "readOnly": true
        },
        "contributionBase": {
          "type": "number",
          "readOnly": true
        },
        "netAfterRetention": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualHonorarios"
      ]
    },
    "constants": {
      "retentionRate": 0.1525,
      "contributionShare": 0.8
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualHonorarios\": 24000000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.retention",
        "expr": "$round(annualHonorarios * $const.retentionRate, 2)"
      },
      {
        "path": "$.contributionBase",
        "expr": "$round(annualHonorarios * $const.contributionShare, 2)"
      },
      {
        "path": "$.netAfterRetention",
        "expr": "$round($max([0, annualHonorarios - retention]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'This shows what actually reaches your account during the year, not a final tax position. The retención is 15.25% in 2026 under Ley 21.133 and is legislated to reach 16% in 2027 and 17% in 2028; it is withheld by whoever pays you, or paid as a PPM if they do not. It is not a tax — it prepays the mandatory pension, health and insurance contributions, whose base is 80% of annual gross honorarios, and any balance is settled in the Operación Renta together with the Impuesto Global Complementario. That reconciliation can produce a refund or a further payment and is not modelled. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual gross honorarios (CLP)",
              "bind": "$.annualHonorarios",
              "placeholder": "24000000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netAfterRetentionTile",
                  "type": "statTile",
                  "label": "Received during the year",
                  "bind": "$.netAfterRetention",
                  "format": "number"
                },
                {
                  "id": "retentionTile",
                  "type": "statTile",
                  "label": "Retención (15.25%)",
                  "bind": "$.retention",
                  "format": "number"
                },
                {
                  "id": "contributionBaseTile",
                  "type": "statTile",
                  "label": "Contribution base (80%)",
                  "bind": "$.contributionBase",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "ChileAtiende — Cotización de trabajadores que emiten boletas de honorarios",
                  "url": "https://www.chileatiende.gob.cl/fichas/12016-cotizacion-de-trabajadores-que-emiten-boletas-de-honorarios",
                  "date": "2026-08-22"
                },
                {
                  "label": "Retención de boletas de honorarios 2026: 15,25% (Ley 21.133)",
                  "url": "https://solutiontax.cl/retencion-boleta-honorarios-2026/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "24,000,000 CLP of honorarios in a year",
        "given": {
          "$.annualHonorarios": 24000000
        },
        "expect": {
          "$.retention": 3660000,
          "$.contributionBase": 19200000,
          "$.netAfterRetention": 20340000
        }
      },
      {
        "description": "6,000,000 CLP — part-time",
        "given": {
          "$.annualHonorarios": 6000000
        },
        "expect": {
          "$.retention": 915000,
          "$.contributionBase": 4800000,
          "$.netAfterRetention": 5085000
        }
      },
      {
        "description": "60,000,000 CLP — a well-paid consultant",
        "given": {
          "$.annualHonorarios": 60000000
        },
        "expect": {
          "$.retention": 9150000,
          "$.contributionBase": 48000000,
          "$.netAfterRetention": 50850000
        }
      }
    ]
  }
}