Franquicia Tributaria para el desarrollo del Capital Humano

Franquicia Tributaria para el Desarrollo del Capital Humano

Introducción a la Franquicia Tributaria

• La franquicia tributaria SENCE se presenta como una herramienta para potenciar el desarrollo de equipos y el crecimiento empresarial, transformando la capacitación en una inversión estratégica.

Presentación de los Expertos

• José Carrasco, jefe comercial de la región Metropolitana de OTIC SOFOFA, y Hans Hoffman, subgerente de gestión normativa, son los expertos que guiarán la discusión sobre los beneficios de la franquicia tributaria.

Enfoque en el Desarrollo del Capital Humano

• José Carrasco destaca que OTIC SOFOFA lleva años trabajando con empresas enfocándose en el desarrollo del capital humano y adaptándose a los constantes desafíos futuros.

Propuesta Innovadora y Sostenible

• La propuesta busca no solo optimizar recursos existentes sino también fomentar un enfoque sostenible e innovador hacia el futuro laboral.

Ecosistema de Soluciones

• Se articula soluciones simples ante desafíos complejos mediante un entendimiento profundo de las necesidades empresariales. Esto incluye colaboración con diversas plataformas e iniciativas dentro del ecosistema SOFOFA.

Consultora Futuro del Trabajo

• La consultora "Futuro del Trabajo" se centra en afrontar desafíos relacionados con la inteligencia artificial y su impacto en las funciones laborales diarias, ofreciendo estudios e información relevante.

Fundación SOFOFA y Capacitación Corporativa

• Fundación SOFOFA trabaja con clientes OTIC para levantar conocimiento interno, diseñar academias corporativas y desarrollar material instruccional financiado por la franquicia tributaria.

Liceos SOFOFA y Formación Dual

Supporting Youth in Labor Market Reinsertion

Objectives of Educational Institutions

• The primary goal is to support youth in reinserting into the labor market, aligning educational offerings with organizational needs.

• Schools aim to connect students with the skills required by companies, ensuring relevant training and education.

Learning Platforms and Resources

• Mentioned platforms include "Abra," a free learning lab offering various workshops and talks tailored for client needs.

• Content focuses on human capital development, emphasizing training that meets both direct job functions and broader learning needs.

Innovative Learning Topics

• Topics like neuroscience and AI (e.g., ChatGPT) are introduced to promote self-learning among participants.

• Abra's objective includes fostering a culture of continuous learning through diverse subject matter.

Measuring Organizational Trust

Trust Measurement Instrument

• A trust measurement tool developed with Alma Bram assesses organizational trust dynamics within companies.

• This online instrument evaluates eight dimensions of trust, helping organizations identify strengths and weaknesses in employee perceptions.

Application of Findings

• Companies can use insights from the tool to enhance areas where employee trust is lacking, improving overall workplace morale.

Labor Observatories: Informing Public Policy

Role of Labor Observatories

• Labor observatories operate under Otix Fofa's umbrella, contributing data-driven insights to public policy initiatives aimed at national impact.

• They provide detailed regional labor market information, including job demand trends and demographic employment statistics.

Decision-Making Support

• Insights from these observatories assist in tailoring training programs based on local employment conditions and gender-specific job opportunities.

Workforce Transition Support Platforms

Introduction to Relin Platform

• Relin was created to aid companies during workforce transitions, particularly during social upheaval periods like the pandemic.

• It helps organizations manage layoffs not solely based on performance but also due to external socio-economic changes.

Custom Profile Creation for Skills Assessment

• The platform allows for creating tailored profiles that assess skill gaps among employees based on specific company requirements.

Future-Proofing Workforce Skills

Projects Addressing Economic Challenges

• Initiatives such as "Mantenimiento 4.0" focus on preparing employees for challenges associated with the evolving economy 4.0 landscape.

Training Focus Areas

Recicladores de Base y Compromisos en el Proceso de Reciclaje

Importancia de los Recicladores de Base

• Los recicladores de base son fundamentales en el proceso de reciclaje, convirtiéndose en expertos a través del proyecto, lo que les permite recibir certificaciones que validan su conocimiento adquirido.

Generación de Alianzas y Articulaciones

• Se invita a conocer las iniciativas a través de ejecutivos consultores para generar articulaciones entre proyectos e identificar necesidades específicas de los clientes.

Compromiso con las Personas

• El primer compromiso es la orientación hacia las personas, enfocándose en crear nuevas oportunidades y herramientas para fomentar el aprendizaje y acompañar a los individuos en sus desafíos.

Trabajo Colaborativo

• El segundo compromiso se basa en el trabajo colaborativo, reconociendo que enfrentar desafíos requiere la participación activa de todos los actores del mercado para encontrar soluciones beneficiosas.

Vinculación Público-Privada

• Se destaca un ejemplo exitoso: la intermediación de la franquicia tributaria, que ilustra cómo se puede vincular lo público con lo privado centrado en beneficios para las personas.

Necesidad de Conexión con Comunidades

• Es crucial entender y abordar las necesidades reales de comunidades que no siempre son accesibles para empresas; se ofrece apoyo para generar alianzas necesarias.

Aprendizaje y Confianza como Ejes Centrales

• La confianza es fundamental dentro del modelo propuesto; se busca establecer relaciones duraderas basadas en compromisos éticos más allá del cumplimiento normativo.

Impacto Nacional y Cambio Social

• El objetivo es generar un impacto positivo no solo a nivel empresarial sino también nacional, promoviendo cambios significativos que beneficien a la sociedad.

Enfoque en Aprendizaje Continuo

• Un cuarto compromiso enfatiza el aprendizaje constante; se busca aplicar conocimientos adquiridos para ofrecer soluciones innovadoras mediante un enfoque colaborativo.

Modelo Basado en Confianza

Organizational Trust Measurement Tools

Introduction to Trust Measurement Tools

• The discussion begins with the introduction of an organizational trust measurement tool, part of a broader ecosystem aimed at enhancing trust within organizations.

• This online instrument provides valuable insights to strengthen internal trust levels among employees.

Talent Attraction Challenges

• A significant challenge for organizations is attracting suitable talent that meets specific functional requirements, which often misalign with current educational offerings.

• Building connections through various educational institutions and communities is essential to align workforce skills with market needs.

Development and Support Cycles

• The model includes a development cycle focused on supporting clients in building relationships and addressing daily challenges.

• Understanding company needs and future objectives is crucial for effective advisory roles, enabling mutual learning between consultants and organizations.

Addressing Workforce Reconversion

• The conversation shifts to workforce reconversion, particularly concerning obsolete roles due to technological advancements like AI.

• Organizations must help employees acquire new competencies to adapt alongside emerging technologies rather than fearing job displacement.

Future Work Initiatives

• Emphasis is placed on utilizing knowledge from consulting practices to assist companies in navigating AI-related challenges productively.

• Relink platform aims to identify skill gaps necessary for adapting to changes brought by AI, facilitating employee transitions into new roles.

Supporting Employee Transitions

• The approach towards employee exits focuses on providing tools and opportunities rather than viewing it as a negative outcome.

• Programs like digital talent initiatives offer training in digital skills, significantly transforming participants' career trajectories.

Productivity Impact Considerations

Understanding the Role of Tax Franchise in Workforce Development

Linking Communities and Training

• Discussion on how to connect communities through training initiatives, emphasizing the need for tools that facilitate this connection.

• Importance of understanding company needs to provide quality training rather than just fulfilling a requirement, enhancing supplier relationships.

Digital Talent and Transformation Challenges

• The impact of digital transformation and artificial intelligence on workforce development, highlighting current challenges.

• Emphasis on understanding market requirements to effectively support companies in their digital transformation journey.

Strategic Alliances and Collaboration

• Call for organizations to become strategic allies, stressing mutual learning and contribution towards workforce development efforts.

Overview of Tax Franchise Benefits

• Introduction by Hans Hoffman about the tax franchise as a tool established by law 19518, aimed at benefiting companies in Chile.

• Explanation of how companies can allocate a percentage of their payroll expenses towards training investments while recovering these costs through taxes.

Operational Framework of Training Organizations

• Clarification on the roles of OTIC (technical intermediary organizations for training) versus OTEC (training execution organizations), detailing their functions within the tax franchise model.

• Description of OTEC's regulatory framework under Norm 2728 and ISO standards, ensuring quality in training delivery focused on employability outcomes.

Financial Allocation for Training Initiatives

• Outline of financial management regarding allocated resources for training; companies can use up to 15% for administrative costs related to OTIC services.

Understanding the Law and Budgeting for Training

Eligibility of Companies

• The law is aimed at first-category companies, which are involved in income tax operations.

• First-category companies are defined as those that pay taxes on their earnings.

Budget Access for Companies

• Most Chilean companies fall into the third budget bracket, which applies to those with annual payroll exceeding 900 UTM.

• Companies with lower payroll amounts (tranches one and two) have limited access to training budgets based on their remuneration levels.

Utilization of Funds

• Funds allocated for training last for two years, starting from the year they are contributed.

• Any unspent funds from the first year become "excess training" and can be used in the following year.

Options for Unused Funds

• Companies can redirect unused funds towards labor scholarships or other training initiatives led by organizations like SENCE.

• If excess funds remain unutilized by December 31 of the second year, SENCE decides how to allocate them in a third year.

Maximizing Training Resources

Duration and Recovery of Contributions

• Funds must be utilized within two years; otherwise, they may be reallocated by SENCE.

• Contributions made in 2025 can be recovered during the tax operation process in 2026 if not fully utilized.

Types of Accounts Available

• There are primarily two types of accounts: current account (for this year's contributions) and excess account (for previous year's surplus).

Who Can Be Trained?

Target Audience for Training Programs

• Training programs can target any Chilean citizen over 15 years old; minors require parental consent.

Flexibility in Training Participants

• Companies can train both current employees and potential future hires through pre-contract arrangements.

Inclusion of External Workers

Understanding the Tax Franchise Training System

Overview of the Tax Franchise Tool

• The tax franchise tool is designed to provide skills and resources to individuals, particularly those not directly related to a specific company. It offers various options for training and development.

Coverage Based on Income Levels

• Coverage under this system varies based on income; lower-income workers receive more extensive coverage. For example, entry-level positions have different coverage levels compared to higher earners.

• Individuals earning below 25 UTM (Unidad Tributaria Mensual) receive 100% coverage for training costs, while those above this threshold see reduced coverage—50% for incomes up to 50 UTM and only 15% beyond that.

Understanding Gross Remuneration

• Gross remuneration is defined by Article 41 of the Labor Code as any monetary compensation for services rendered, excluding certain bonuses like food or transportation allowances.

• To determine an individual's coverage, one must review their gross remuneration from the month prior to starting training, adjusting for any applicable bonuses.

Types of Remuneration and Their Impact

• There are three types of remuneration: fixed salary, commission-based pay, and variable bonuses. Each type requires careful analysis to determine appropriate tax franchise calculations.

• Companies need assistance in calculating these figures accurately due to confidentiality concerns regarding individual salaries; they can seek guidance without disclosing personal income details.

Compliance and Oversight

• The National Service oversees compliance with these regulations since they involve public funds through tax reductions. Proper execution of training programs is essential for resource allocation.

• Organizations should consult with their advisors if there are uncertainties about payroll structures or how to calculate tax franchises correctly.

Training Course Structure and Funding

• Different courses have varying funding levels based on their classification within the system. For instance, a course may be categorized into different funding tiers depending on its content and delivery method.

• When submitting a training plan to SENCE (National Training and Employment Service), organizations must specify costs associated with each course type which determines funding eligibility per hour trained.

Course Delivery Methods

• Courses can be delivered in several formats: in-person classes, synchronous e-learning (live sessions), asynchronous e-learning (self-paced), or self-study materials provided by instructors.

Bonificaciones y Modalidades de Capacitación

Diferentes Bonificaciones en Capacitación

• Se presentan diversas bonificaciones sobre el valor de capacitación, como en los casos de precontratos y postcontratos. Por ejemplo, un curso de trabajo en altura puede costar 1000 pesos por hora.

• En situaciones donde no hay relación laboral, se aplica una cobertura del 100% para precontratos, aumentando la bonificación a 9008 pesos.

• Para postcontratos, es necesario que la persona haya tenido una remuneración inferior a 25 unidades tributarias mensuales (UTM), lo que permite acceder al máximo beneficio.

Opciones de Bonificación Adicional

• La bonificación adicional del 40% es opcional y debe ser solicitada. Si no se solicita, se pueden utilizar valores codificados previamente o intermedios.

• Existen cursos de nivelación acordados entre empresas y el Servicio Nacional de Capacitación y Empleo (SENCE), conocidos como codificación interna.

Beneficios para Empresas MiPYME

• Las empresas categorizadas como MiPYME (ventas inferiores a 100,000 UF anuales) pueden obtener un beneficio adicional del 10% si presentan un plan de capacitación mediante un comité bipartito.

• Al combinar pre y postcontratos con la categoría MiPYME, se puede aplicar primero la cobertura adicional del precontrato.

Simulación y Asesoría

• Se sugiere acercarse a consultores para simular casos específicos relacionados con las franquicias tributarias disponibles para capacitación.

Tipos de Capacitación Disponibles

• Los cursos normales son aquellos codificados por SENCE. Es importante que sean ofrecidos por centros de formación técnica certificados que cumplan con requisitos específicos.

• La certificación de competencias valida habilidades específicas necesarias para ciertos perfiles ocupacionales e incluye procesos administrativos necesarios para su implementación.

Intermediarios y Alternativas Directas

• Existen intermediarios (OTI), pero también es posible trabajar directamente con SENCE o contratar cursos directamente desde OTEC del mercado.

Apoyo Adicional a Empresas

Regulations and Benefits of Tax Franchise in Training

Overview of Tax Franchise Regulations

• The tax franchise allows a maximum deductible amount of 500,000 pesos per beneficiary per year. Beneficiaries cannot execute the same training module twice.

• The bipartite committee helps reduce the percentage of training costs that companies must finance directly, making it more affordable for businesses.

Financial Support for Training

• Financial support includes transportation allowances for individuals attending training sessions or needing accommodation and meals during their education process.

• Basic and secondary education programs provide certification rights, allowing individuals to complete their education up to high school level with structured progression through grades.

Certification Process

• Certification requires completion of prerequisite levels; one must finish eighth grade before advancing to higher educational cycles.

• Competency certification is distinct from traditional training; it verifies an individual's skills related to specific job profiles rather than providing formal education.

Cost Structure and Coverage

• Costs are based on units of labor competency rather than hourly rates. For example, three modules may have a total coverage cost of 61,000 pesos.

• Recent changes have standardized coverage amounts for both competency certifications and training courses, aligning them under similar financial structures.

Eligibility Criteria for Tax Benefits

• Coverage tiers depend on income levels; those earning below certain thresholds receive full benefits while higher earners receive reduced percentages (e.g., 15% for incomes above 3.4 million pesos).

• Enrollment requires submission of a specific document (FT001), which outlines the participant's intended activities and registration details.

Importance of Attendance in Certification

• Attendance at courses is crucial; if participants fail evaluations but attended classes, it does not affect the company's ability to claim tax deductions.

• The primary condition for utilizing tax franchises is attendance at training sessions or competency certifications rather than passing assessments alone.

Registro de Asistencia y Modalidades de Capacitación

Tipos de Registro de Asistencia

• La asistencia depende del tipo de curso: presencial o e-learning. Para cursos presenciales, se utiliza un libro electrónico; para e-learning, se requiere una declaración jurada en la plataforma SENSE.

• En el caso de autoaprendizaje y certificación, el organismo certificante envía el certificado que valida la asistencia, dependiendo exclusivamente de la modalidad utilizada.

Beneficios y Financiamiento

• Las empresas pueden destinar hasta un 10% de su aporte a financiar movilización, estadía o alimentación para cursos presenciales. No es aplicable a cursos e-learning o autoaprendizaje.

• Es necesario asistir a un lugar diferente al habitual para poder utilizar los beneficios relacionados con traslado y estadía.

Documentación Requerida

• Se debe presentar documentación aceptada por el Servicio de Impuestos Internos (SII), como boletas o facturas. Comprobantes no válidos incluyen recibos personales como gasolina.

• Los documentos deben ser emitidos por terceros; ejemplos válidos son boletos de micro, comprobantes de carga en tarjetas B, o facturas emitidas por taxis.

Aspectos Clave sobre RUDO y Libros Electrónicos

Diferencias entre RUDO y Libros Electrónicos

• RUDO es el registro unitario que permite validar organizaciones ante SENSE. El libro electrónico es distinto y se usa específicamente para registrar asistencia en clases presenciales.

• Aunque ambos sistemas están conectados detrás del escenario administrativo, cumplen funciones diferentes dentro del proceso educativo.

Proceso para Ejecución de Beneficios

• La empresa financia los beneficios asociados a capacitación. Al finalizar el curso, debe rendir cuentas con documentos que serán revisados por SENSE para asegurar su validez temporal respecto al curso realizado.

Precontratos: Condiciones y Limitaciones

Definición y Duración

• Un precontrato es una capacitación previa a cualquier vínculo laboral que no puede exceder dos meses (60 días).

Restricciones Anuales

• Solo se puede realizar un precontrato por persona al año. Además, las empresas deben justificar si más del 10% del personal permanente está involucrado en capacitaciones dirigidas a personas vulnerables.

Cálculo del Personal Permanente

• Al calcular el 10% permitido para precontratos, solo se consideran empleados con más de seis meses contratados o aquellos con contrato indefinido.

Understanding Pre-Contracts and Vulnerable Categories

Overview of Permanent Staffing and Pre-Contracts

• The speaker discusses the limits on presenting pre-contracts based on permanent staffing levels, using an example where a permanent staff count of 100 allows for up to 10 pre-contracts. Presenting more than this limit incurs penalties.

Definition of Vulnerable Categories

• Vulnerable categories include individuals who are incarcerated, indigenous people, and those in the lowest three quintiles of the social registry. This classification is crucial for determining eligibility for certain programs.

Conditions for Pre-Contracts

• Each pre-contract must adhere to staffing limits; exceeding these limits can lead to complications. The maximum number is not annual but per action taken (e.g., if two pre-contracts are made in January, both must comply with staffing calculations).

Training Requirements and Documentation

• A specific format is required for training contracts, which outlines that participants agree to attend training funded by the company. Importantly, there’s no obligation for future employment after training completion.

Financial Procedures Related to Training

• Companies cannot finance accommodation directly; invoices must be issued in the participant's name. This ensures proper documentation linking expenses to training activities.

Reimbursement Processes and Compliance

Invoice Submission Process

• When submitting invoices related to training expenses (like hotel stays), companies must ensure they can justify these costs as being associated with specific training events.

Importance of Proper Documentation

• Accurate documentation is essential; without it, justifying expenses becomes difficult. Companies need clear links between invoices and training activities to validate reimbursements.

Time Limits on Post-Termination Training

• After terminating an employee, companies have five months to provide further training opportunities. All courses must conclude within this timeframe while adhering to salary limitations set at 25 times minimum wage.

Documentation Required for Pre-Contracts

Necessary Documents for Pre-Contraction

Legal Framework for Contracts and Committees

Understanding Legal Powers in Contracts

• When individuals reach the age of 15, they can enter into contracts if they also have legal guardianship. This includes having a power of attorney alongside their identification.

Bipartite Committee Requirements

• The bipartite committee is mandated by Law 19518, Article 13, requiring companies with over 15 employees to establish such a committee. It consists of representatives from both workers and management.

Functionality of the Bipartite Committee

• The committee serves as a platform for dialogue between employee representatives (often chosen through union votes) and company management to discuss training and other workplace issues.

Election Process for Representatives

• In cases where there is a union with at least 50% membership, two out of three worker representatives are selected by the union; the third is elected through a global vote.

Legal Compliance and Documentation

• After forming the committee, an official act must be submitted to the Ministry of Labor via their online platform (midete), ensuring compliance with legal requirements.

Training Plans and Tax Benefits

Overview of Training Plans

• Companies can create training plans that provide an additional 20% tax benefit on costs associated with employee development.

Distinction Between Training Plans

• There are different types of training plans: one for tax franchise courses and another for competency certification. Each has its own submission process but both fall under the bipartite committee's oversight.

Importance of Accurate Plan Submission

• It's crucial that companies submit the correct type of training plan to qualify for specific benefits; submitting an incorrect plan may lead to disqualification from certain tax advantages.

Compliance Risks and Penalties

Ethical Use of Tax Benefits

• Companies must use available tools ethically, as misuse can lead to fiscal penalties. These funds start as private but become public when mismanaged.

Overview of Penalty Tiers

• Penalties range from minor fines (3 UTM) to severe ones (up to 50 UTM). Major infractions include failing to comply with audits or withholding requested documents.

Common Compliance Issues

• Frequent issues arise from not providing accurate information during audits or failing to report changes in employee status related to tax benefits accurately.

Critical Compliance Violations

Examples of Minor Violations

• Minor violations include exceeding participant limits in training sessions or incorrect venue reporting—these are categorized as less severe but still require attention.

Major Violations Consequences

• Significant violations involve concealing information or altering data regarding employee participation in tax benefit programs, which can result in substantial fines.

Prohibition Against Cost Transfer

Session Summary on Contributions and Training Management

Key Dates and Contribution Process

• The last banking day for contributions in 2025 is Wednesday, December 30, as December 31 is not a banking day. Contributions can be made until 2 PM on the last banking day.

• Any unused contributions from the year will carry over to the next year as excess contributions. This process involves informing the relevant authority about company contributions for certification purposes.

Tax Benefits and Certification

• Companies receive a certificate in April that helps them present their income tax operations, allowing for tax deductions based on contributions made. This is crucial for obtaining refunds on taxes paid.

• The management of training and human capital development is facilitated through a platform called "Gestor," which allows companies to track registrations, expenses, and create training plans easily. Companies are encouraged to utilize this tool effectively.

Committee Formation and Legal Compliance

• Companies without a bipartite committee must establish one as mandated by law; assistance can be provided in this process if needed. It's essential for compliance with legal requirements regarding employee representation.

• Recommendations include appointing individuals who can act as ministers of faith within the committee structure to ensure proper representation during submissions to authorities like ADT (Labor Directorate).

Training Regulations and Attendance Requirements

• Charging fees for missed training sessions is prohibited by law, regardless of any prior agreements between parties involved; attendance must be prioritized without financial penalties attached to non-attendance or failure in courses.

• For courses requiring physical attendance, a minimum of 75% attendance is necessary for certification; late arrivals or early departures affect this percentage negatively. Online courses require self-declaration of completion by participants.

Course Duration Guidelines

• The minimum duration for accredited courses is eight hours but can be spread across multiple days; however, daily maximum hours should align with employees' regular work schedules to avoid complications regarding overtime payments or deductions from wages due to absences during training sessions.

Certification of Competencies and Training Regulations

Overview of Certification Process

• The certification of competencies is a topic open for discussion, with the possibility of implementation depending on worker agreement. However, it involves more regulations compared to standard courses.

Course Participation Guidelines

• The maximum number of participants in training sessions is regulated by law; e-learning has no limit, while in-person sessions are capped at 20 participants, with a minimum age requirement of 15 years.

Eligibility and Requirements

• Participants must have Chilean residency or a valid RUT (Chilean ID). Provisional RUT holders cannot utilize tax benefits associated with training programs.

Communication and Support

• For any inquiries regarding processes or changes, it's recommended to consult directly with an executive consultant. This ensures clarity and proper guidance through the complexities involved.

Closing Remarks and Future Engagement

• Acknowledgment was given for the extensive information shared during the session. Participants were encouraged to reach out for further clarification or assistance regarding training opportunities.

Utilizing Tax Benefits for Training

Importance of Tax Incentives

• The speaker emphasized that tax incentives provided by SENCE (National Training and Employment Service) are valuable tools not only for internal staff development but also for community impact.

Collaboration Opportunities

• Organizations are invited to engage in collaborative efforts to maximize the use of available resources and initiatives aimed at enhancing workforce skills.

Responsibility in Usage

• Companies must responsibly utilize tax incentives as they play a crucial role in developing human capital. Proper usage requires understanding its purpose and seeking guidance when needed.

Final Thoughts on Support

• The importance of asking questions about how to effectively use these tools was reiterated. Companies should present their challenges so that appropriate support can be provided.

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