Laws, regulations, judgments and legal scholarship relevant to individuals and businesses. Their implications and key considerations, with links to sources.
Text published on 17 October 2026. Review the scope of the donation tax reduction and the credit for exporters of knowledge-based services.
Donations and wealth → Employment and businesses →Effective dates
Credit: November 2026.
Donations: December 2026.
Ruling No. 498 of 27 October 2026 applies existing guidance on the limits of employers' disciplinary powers.
Read article →Ruling No. 486 requires proceedings to continue while protecting the right to a defence.
Read article →The Labour Directorate clarifies the scope of Article 66 of the Labour Code and the documentation required for this leave.
Read article →The Labour Directorate clarifies the actual reduction in working time and the rule applicable when there is no agreement.
Read article →A 2026 legal opinion requires measures to avoid detriment and preserve remuneration, including variable pay.
Read article →The new stage of pension contributions requires a review of payslips and contribution payments.
Read article →The incentive targets exporters of digital economy services that meet the legal requirements.
Read article →Rulings Nos. 489 and 490 clarify the rules for staff governed by Law No. 19,378 in municipal corporations.
Read article →The non-renewal of a fixed-term public appointment held for over five years was found to lack sufficient justification.
Read article →Directive No. 14/2026 updates recommendations for evaluation committees.
Read article →A 2026 academic publication examines differing views on fixed-term public employment.
Read article →Law No. 21,850 establishes a 50% reduction, subject to wealth and formalisation requirements.
Read article →The First Category Income Tax reduction requires correct identification of the applicable tax regime.
Read article →The increase affects net amounts received and the management of service payments.
Read article →The proposal seeks to improve identification of reporting entities and the handling of corrections.
Read article →Law No. 21,719 enters into force on 1 December 2026.
Read article →ANCI published the final list for the second stage of Operators of Vital Importance designation.
Read article →ChileCompra identifies Directive No. 31/2026 on good practices for suppliers.
Read article →Editorial selection reviewed as of 2 November 2026. Includes developments this year and earlier rules with significant effects in 2026. Each publication identifies its source, nature and date.
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