The PRF must receive an annual minimum amount equal to 0.2% of the previous year’s GDP. If the effective fiscal surplus exceeds that amount, the contributions can be increased up to the amount of the surplus, with up to a maximum of 0.5% of the previous year’s GDP. Yearly deposits into the fund should only be made until the fund’s size reaches 900 UF (inflation adjusted currency units). The law also includes the possibility of making extraordinary deposits from the ESSF.
The ESSF receives each year the remainder of the effective fiscal surplus after payment to the PRF. Repayments of public debt (including recognition bonds) and advanced payments to the ESSF during the previous year may, however, be subtracted from this contribution.
Payments to the PRF must be made during the first half of the year. Payments to the ESSF must be made before the end of the year. Notwithstanding the above, payments to the ESSF may be made in advance, anticipating future required contributions.