Decree No. 110: Additional Contributions for Occupational Accidents and Diseases
Decree No. 110
Additional Contributions Based on Differentiated Activities
DS 110 – MIN. LABOR
Fixed Scale for Determining Differential Contributions
(Published in the Official Journal of 29 May 1968)
No. 110 .- Santiago, May 15, 1968 .- Considering the provisions of Article 15 of Law 16.744, on Occupational Accidents and Occupational Diseases, and No. 2 of Article 72 of the State Constitution,
DECREE:
The additional contributions referred to in letter b) of Article 15 of Law 16.744 will be determined according to the activity of the Company or employing entity:
- The additional contribution (last column) corresponds to that determined in Article 1 of Transitory Decree 3,501, 1980, OJ 18.11.80, which states:
“Without prejudice to the powers of the President of the Republic, current contributions established under Article 15 b) of Act No. 16,744 are reduced to those resulting from dividing the current additional contribution rate by 1.1757. This quotient shall be expressed to two decimal places, rounding up if the third decimal is equal to or greater than five, and neglecting it if lower.” - Classifiers of Economic Activities and Additional Rates used by the Institute for Standardization and the International Standard Industrial Classification of All Economic Activities (ISIC) are published as appendices to this decree.
| UN Classification | Name of Activities and Sub-activities | Additional Contributions (%) |
|---|---|---|
| 0. AGRICULTURE, HUNTING, FORESTRY AND FISHERIES | ||
| Sub-differentiated activities: • Sawmills • Logging and felling of trees • Corporate Fishing | 2.55 2.55 2.55 | |
| 1. MINING AND QUARRYING | No distinct sub-activities. | 3.40 |
| 2. MANUFACTURING INDUSTRIES | ||
| Sub-differentiated activities: • Canneries • Factories or oil refineries • Manufacture of wines and beer • Manufacturing of furniture, doors, windows, drawers, containers and other wood products • Barracks • Manufacture, installation and repair of machinery • Vehicle repair garage • Workshops petty officers and mechanics • Factory bolts, screws, bolts, nails and other metal products • Metal furniture factory and chrome and other metal industries • Locksmiths in general • Bodies in general • Smelting and refining of metals • General Caldererías • Shipyards • Cement works and lime, quarrying • Manufacturing of glass, mirrors, bottles, tubes, containers and other glass products • Factories and warehouses of explosives, gunpowder, ammunition, blasting caps, mining cranes and fireworks | 1.70 2.55 2.55 2.55 2.55 2.55 2.55 2.55 2.55 2.55 2.55 2.55 3.40 3.40 3.40 3.40 3.40 3.40 | |
| 4. CONSTRUCTION | ||
| Sub-differentiated activities: • Gasfitería and sheet metal, interior and exterior in any number of storeys buildings • Demolition of buildings | 2.55 3.40 | |
| 5. ELECTRICITY, GAS, WATER AND SANITATION | No distinct sub-activities. | 1.70 |
| 6. TRADE | ||
| Sub-differentiated activities: • Pumps, benzene, paraffin and other fuels | 2.55 | |
| 7. TRANSPORT, STORAGE AND COMMUNICATIONS | ||
| Sub-differentiated activities: • Loading and unloading ships • Refrigerators | 2.55 3.40 | |
| 8. SERVICES | ||
| Sub-differentiated activities: • Laundries and Drycleaners • Business aerial spraying | 0.85 3.40 |
Take right, communicated, published and insert in the corresponding collection of the Comptroller General’s Office (689) .- EDUARDO FREI MONTALVA .- Eduardo Leon.
Index: Classifications of Economic Activities and Additional Fees
(Detailed tables of classifications and fees follow – content omitted for brevity)