LAW NO. 20.454 INCENTIVIZES THE PRE-CONTRACT Having present that the H. National Congress has given its approval to the following bill, Bill: " Article 1 °.-The expenses incurred in training actions effectively carried out and settled before the National Service for Training and Employment of the eventual workers referred to in Article 33 (5) of Law Nº 19.518, by the taxpayers of the first category of the Law on Income Tax, with the exception of those whose income comes solely from points (c) and (d) of Article 20 (2) of the This law may be discounted from the amount of the mandatory monthly interim payments to be declared and payable in the months covered by this law. Without prejudice to the other requirements laid down in Articles 36 of Law No 19.518 and 6 ° of Law No 20.326, the quantities for which the deduction is authorized by this Article shall not exceed a maximum sum equal to zero Twenty-five percent (0.25%) of taxable remuneration paid to staff in the respective month. The discount set out in this article shall not be considered for the purposes of determining the maximum sum of one percent (1%) as referred to in Articles 36 of Law No 19.518 and 6 ° of Law No 20.326. In order to access the provisions of this Article, the training contracts of any workers identified must meet the following requirements: (a) They may not exceed six months in total within the same calendar year, including their extensions and the training contract periods concluded in accordance with Article 14 of Law No 20,351. b) They must include travel and feeding expenses, up to $3,000 per day, which for each of these concepts may not exceed $1,500 per day assisted by each beneficiary of the contract, for the purposes of the corresponding tax rebate. (c) They shall include expenditure necessary to cover accidents which may be experienced by workers on the occasion of their attendance at training programmes, without the possibility of exceeding five per cent of the costs deaccountants referred to in this Article. However, any employed person employed in the form referred to in this Article may not exceed 50% (50%) of the employees of the undertaking in respect of which he has made contributions in the month concerned. in the pension system of Decree Law No. 3,500 of 1980, or in the Social Welfare Institute, during the month preceding the month in which the discount is made. Companies whose workers participate in training activities in the Liberator Bernardo O ' Higgins, Maule and Bio Bio regions will not be able to apply the 50% limit (50%) that the Previous point. Likewise, the restrictions contained in the sixth paragraph of article 33 of Law Nº 19.518are also not applicable. Article 2 °.-The provisions of the preceding article shall govern for the mandatory monthly provisional payments to be declared and paid from the entry into force of this law until April 2011 or for its annual imputation. Article 3.-This law shall enter into force on the first day of the month following its publication in the Official Journal and shall apply until 31 March 2011. Transitional provisions Article 1.-During the duration of this law, the maximum staff of the National Training and Employment Service will be increased by 14 quotas. The largest fiscal expenditure that represents the implementation of this law, during the year 2010, will be financed from the current budget of the Ministry of Labor and Social Security. Notwithstanding the foregoing, the Ministry of Finance, under the Public Treasury Budget Item, may supplement the budget in the portion of the expenditure that could not be financed from these resources. Article 2.-Without prejudice to the provisions of Article 1 (a) (a) of this Law, during the year 2011, the training contracts for any workers identified in that rule may not exceed three years in total. months, including their carry-overs. ' And because I have had to approve and sanction it; therefore, promulgate and take effect as the Law of the Republic. Santiago, July 23, 2010.-SEBASTIÁN PINERA ECHENIQUE, President of the Republic.-Camila Merino Catalán, Minister of Labour and Social Welfare.-Felipe Larraín Bascunan, Minister of Finance. What I transcribe to you for your knowledge.-Marcelo Soto Ulloa, Assistant Secretary of Labor.