The use of independent contractors in Chile will become significantly more expensive from 2018 when such workers will, for the first time, be legally required to pay contributions to a pension fund as well as workers’ compensation and health insurances. It will also be made easier for the tax authorities to collect unpaid contributions. This will reduce their personal incomes by between 7% and 20%. Nevertheless, Chile remains the country with the lowest average personal tax and social security rates amongst OECD countries.