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Law 21,850 cuts the SENCE training tax credit cap from 1% to 0.7% of payroll starting in 2027, putting corporate training in Chile through a year of adjustment.
The challenges every team reports, and how we turn them into pipeline.
Corporate training in Chile has been organized around the SENCE tax credit for decades. The training manager plans the year around how much can be charged to the credit, an OTIC manages the contributions, and the buying question is usually whether the course has a SENCE code and what the hourly rate is, well before what will change on the team. If you run an OTEC, NCh 2728 certification is a license to operate, so it does not set you apart. And training required by rules like the Karin Law, which includes teaching employees and managers about harassment prevention, tends to be bought as a box-ticking exercise.
That setup is shifting. Law 21,850, published in October 2026, lowers the credit cap from 1% to 0.7% of taxable payroll from January 1, 2027, and coverage for employees earning up to 25 UTM drops from 100% to 80%. With less subsidy, HR will have to defend every course to finance, and providers who only sold the tax benefit lose their pitch. Year end matters too: contributions to an OTIC must be available by December 31, so in November the training manager is spending down the balance, not evaluating new vendors.
We prospect people leaders, training managers and heads of operational areas with a message built on team outcomes, because from 2027 the tax credit covers less and can no longer close the deal by itself. We segment by payroll size, which sets each company's cap, and by industry: mining, retail and banking do not buy the same training. Each account is worked in two windows: the last quarter, when HR closes out the year's credit and starts thinking about next year, and the first half, when that plan gets executed. Every meeting comes with context: what training they buy today, whether they use an OTIC and who approves spend beyond the cap.
Law 21,850 lowers the annual cap from 1% to 0.7% of taxable payroll, and Chile's tax authority (SII) has said the change applies from January 1, 2027. For employees earning up to 25 UTM a month, coverage falls from 100% to 80%; the 50% and 15% brackets stay the same. Courses started before the change keep the old rules even if they end in 2027. Any gap between the course cost and what can be charged to the credit is paid by the company and cannot be passed on to the employee.
An OTEC is the organization that delivers training and, to work under SENCE, must be certified to the NCh 2728 standard. An OTIC is an intermediary: it collects contributions from member companies, manages the tax credit with SENCE and does not teach courses. If you sell training, it matters whether a company works through an OTIC, because that changes who handles payment, which year-end deadlines apply and what surplus funds are available for the following period.
Yes. Law 21,643, in force since August 1, 2024, requires companies to have a protocol to prevent sexual harassment, workplace harassment and violence at work, and its minimum content includes informing and training employees, managers included. Many companies met the first requirement with a basic course. Where room usually remains is in training managers to handle conflict and preparing the people who receive and investigate complaints.
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