Caja de Profesionales or BPS: where a university professional contributes

Many graduates assume they pay BPS like any sole trader. But if you practise a university profession, your contribution most likely goes to the Caja de Profesionales Universitarios (CJPPU), not BPS. It's a costly mix-up — here it is in plain words.

Two different funds

Uruguay has several social-security funds. BPS is the general one (industry, commerce, employees, monotributo). The CJPPU is a para-state fund specifically for degree-holders who practise their profession. You don't get to choose: it depends on the activity you do.

Who contributes to the Caja?

If you practise your profession independently, contributing to the CJPPU is mandatory. And “practising” is broader than it sounds: the law treats you as practising even if you are merely in a position to do so. Here's the official definition:

The law defines “independent practice” this broadly:

«se considera que un profesional con título universitario ejerce su profesión en forma libre, no sólo cuando realiza actos concretos relativos a la misma, sino también cuando está en disponibilidad de realizarlos»

In English: a university degree-holder is considered to practise independently not only when performing concrete professional acts, but also when in a position to perform them.

Categories and the notional salary

You don't contribute on what you invoice, but on a notional salary set by a category. The career has ten categories that rise with years of practice:

And on how the contribution is computed:

«La carrera profesional consta de diez categorías, a cada una de las cuales le corresponde un sueldo ficto mensual»

In English: The professional career consists of ten categories, each with a corresponding monthly notional salary.

If you don't practise: the “no ejercicio”

Hold the degree but don't practise? The law excludes those who could practise freely but choose not to. In that case you can file a non-practice declaration (no ejercicio) with the Caja so no contributions accrue while you don't practise. Confirm the procedure and current conditions with the CJPPU:

So what about BPS?

BPS still applies to activities that don't require your degree — for example if you also run a shop or a non-professional activity. So you may end up contributing to both funds, but for different activities. The key is to separate them: professional work to the Caja; non-professional work to BPS.

Where you contribute, at a glance

In short: if you practise a university profession, your pension and contributions go to the Caja de Profesionales, not BPS — and that holds even just for being in a position to practise. Tributo today covers the BPS/DGI side; if you're a CJPPU professional, verify your category and obligations directly with the Caja.