Law 21.735 that creates a New Mixed Pension System and Social Security in the Contributory Pillar

As of August 1, 2025, employers must make an additional contribution of 1% on the taxable remuneration of each dependent worker.

This 1% is broken down as follows: a) 0.1% goes to the worker’s individual capitalization account; b) 0.9% goes to Social Security for the purpose of financing life expectancy compensation for female workers and the future bonus for years of contributions.

Since this increase will take effect starting with August 2025 salaries, the additional contribution must be paid when paying social security contributions for that month’s salaries, which are due on September 13, 2025.

It should be understood that this new contribution is not deducted from the worker’s salary but is the sole responsibility of the employer.

The declaration and payment must be made in accordance with the same deadlines and mechanisms in force for social security contributions.

The deadlines for the payment of contributions will depend on the method of payment: if it is made online, it is until the 13th of the following month, and if the payment is made in person, it is until the 10th of the following month.