{"id":243,"date":"2022-02-21T18:53:14","date_gmt":"2022-02-21T18:53:14","guid":{"rendered":"https:\/\/clientes.seomarketing.cl\/legalprisma\/seguro-de-salud-complementario\/"},"modified":"2026-10-13T14:34:47","modified_gmt":"2026-10-13T14:34:47","slug":"seguro-de-salud-complementario","status":"publish","type":"post","link":"https:\/\/clientes.seomarketing.cl\/legalprisma\/seguro-de-salud-complementario\/","title":{"rendered":"EL APORTE DEL EMPLEADOR PARA FINANCIAR EL BENEFICIO DE SEGURO DE SALUD COMPLEMENTARIO CONSTITUYE REMUNERACION"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La direcci\u00f3n del trabajo ha establecido, mediante el <strong>ORDINARIO N\u00b0 198 del 01 de FEBRERO DE 2022<\/strong>, que el aporte realizado de forma permanente por la empresa para financiar un porcentaje del costo del seguro de salud complementario de los trabajadores constituye remuneraci\u00f3n conforme lo dispuesto por el art\u00edculo 41 del <strong>C\u00f3digo del Trabajo.<\/strong> No encontr\u00e1ndose dentro de los presupuestos de exclusi\u00f3n establecidos por el legislador.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se desprende del pronunciamiento emitido por la <a href=\"https:\/\/www.dt.gob.cl\/portal\/1626\/w3-channel.html\" target=\"_blank\" rel=\"noreferrer noopener\">Direcci\u00f3n del Trabajo<\/a> que el aporte realizado por el empleador de manera permanentemente y durante cada mes. Esta viene en constituir un incremento de patrimonio para el trabajador, puesto que dichas sumas permiten que el trabajador obtenga una determinada prestaci\u00f3n o beneficio en dinero, al que no podr\u00eda acceder sin el aporte del empleador.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En atenci\u00f3n con lo anterior, se debe se\u00f1alar que el <a href=\"https:\/\/homer.sii.cl\/\" target=\"_blank\" rel=\"noreferrer noopener\">Servicio de Impuestos Internos<\/a> ha establecido que las cantidades que pague la empresa por concepto de esta clase de seguros constituyen para el trabajador un beneficio o incremento de patrimonio calificado. Esto como una renta accesoria o complementaria a su remuneraci\u00f3n. Siempre y cuando no fuese pagada por la empresa, dicha prima deber\u00eda ser de cargo del trabajador, qui\u00e9n en definitiva es el titular o beneficiario del seguro contratado. Dicha renta, en consecuencia, deber\u00e1 adicionarse a la remuneraci\u00f3n del trabajador en el per\u00edodo en que se paga la prima, tributando con el <strong>Impuesto \u00danico de Segunda Categor\u00eda<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Por todo lo dicho anteriormente, es que debemos concluir que la regla general en esta materia es que el beneficio de seguro complementario de salud constituye remuneraci\u00f3n. En consecuencia, es imponible y tributable.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La direcci\u00f3n del trabajo ha establecido, mediante el ORDINARIO N\u00b0 198 del 01 de FEBRERO DE 2022, que el aporte realizado de forma permanente por la empresa para financiar un porcentaje del costo del seguro de salud complementario de los trabajadores constituye remuneraci\u00f3n conforme lo dispuesto por el art\u00edculo 41 del C\u00f3digo del Trabajo. No\u2026<\/p>\n","protected":false},"author":1,"featured_media":772,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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