Preheat your oven to 350°F (175°C) and line a 9x13-inch baking pan with foil, leaving some overhang, then lightly grease it.

In a large mixing bowl, combine softened salted butter with light brown and granulated white sugar and beat until light and fluffy. Add eggs one at a time, then vanilla extract, kosher salt, and baking soda, mixing well. Gradually stir in the all-purpose flour and fold in the chocolate chips.

Press about ¾ of the prepared dough into the bottom of the prepared baking pan to create a smooth layer.

In a saucepan over medium-low heat, combine sweetened condensed milk and soft caramels. Stir continuously for about 5-7 minutes until melted and smooth.

Pour approximately ¾ of the caramel mixture over the dough, and drop spoonfuls of the remaining dough on top of the caramel, leaving space in between. Bake for 25-30 minutes until lightly golden and set.

After baking, sprinkle flaked sea salt over the warm bars and allow to cool completely in the pan before cutting and serving.