{"id":503,"date":"2025-07-04T20:06:52","date_gmt":"2025-07-04T20:06:52","guid":{"rendered":"http:\/\/localhost:8895\/2025\/07\/04\/ley-n-21-751-reajusta-el-monto-del-ingreso-minimo-mensual-imm-en-529-000\/"},"modified":"2025-07-04T20:06:52","modified_gmt":"2025-07-04T20:06:52","slug":"ley-n-21-751-reajusta-el-monto-del-ingreso-minimo-mensual-imm-en-529-000","status":"publish","type":"post","link":"https:\/\/ivm.cl\/en\/ley-n-21-751-reajusta-el-monto-del-ingreso-minimo-mensual-imm-en-529-000\/","title":{"rendered":"Ley N\u00b0 21.751 reajusta el monto del ingreso m\u00ednimo mensual (IMM) en $529.000"},"content":{"rendered":"<p>El incremento del IMM opera de forma retroactiva desde el d\u00eda 1 de mayo de 2025.<br \/>\nLa aplicaci\u00f3n retroactiva de la norma implica que las empresas que pagan a alguno de sus trabajadores el IMM, deban reliquidar el pago de la remuneraci\u00f3n respectiva, existiendo un diferencial de $18.364 pesos en favor del trabajador.<\/p>\n<p>Dicho diferencial tiene un impacto tambi\u00e9n en el pago de las cotizaciones previsionales, las cuales deben pagarse, a contar de la fecha indicada, con el nuevo IMM.<\/p>\n<p>Finalmente, la variaci\u00f3n del IMM mensual impacta directamente en el monto correspondiente al pago de las gratificaciones, para aquellos trabajadores regidos por la gratificaci\u00f3n garantizada del art\u00edculo 50 del C\u00f3digo del Trabajo. El nuevo monto tope a pagar, por dicho concepto, es de $209.396.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-11336 size-full\" src=\"http:\/\/localhost:8895\/wp-content\/uploads\/2025\/07\/ALERTA-LABORAL-04-JULIO-1-1.png\" alt=\"\" width=\"940\" height=\"788\" \/> <img decoding=\"async\" class=\"alignnone wp-image-11337 size-full\" src=\"http:\/\/localhost:8895\/wp-content\/uploads\/2025\/07\/ALERTA-LABORAL-04-JULIO-2.png\" alt=\"\" width=\"940\" height=\"788\" \/><\/p>","protected":false},"excerpt":{"rendered":"<p>El incremento del IMM opera de forma retroactiva desde el d\u00eda 1 de mayo de 2025. La aplicaci\u00f3n retroactiva de la norma implica que las empresas que pagan a alguno de sus trabajadores el IMM, deban reliquidar el pago de la remuneraci\u00f3n respectiva, existiendo un diferencial de $18.364 pesos en favor del trabajador. Dicho diferencial [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1111,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ley-al-dia"],"featured_image_src":{"landsacpe":["https:\/\/ivm.cl\/wp-content\/uploads\/2025\/07\/ALERTA-LABORAL-04-JULIO-1-940x445.png",940,445,true],"list":["https:\/\/ivm.cl\/wp-content\/uploads\/2025\/07\/ALERTA-LABORAL-04-JULIO-1-463x348.png",463,348,true],"medium":["https:\/\/ivm.cl\/wp-content\/uploads\/2025\/07\/ALERTA-LABORAL-04-JULIO-1-300x251.png",300,251,true],"full":["https:\/\/ivm.cl\/wp-content\/uploads\/2025\/07\/ALERTA-LABORAL-04-JULIO-1.png",940,788,false]},"_links":{"self":[{"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/posts\/503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/comments?post=503"}],"version-history":[{"count":0,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/posts\/503\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/media\/1111"}],"wp:attachment":[{"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/media?parent=503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/categories?post=503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/tags?post=503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}