The Fondo de Solidaridad: what it is and what a graduate pays

If you graduated from Udelar, UTEC or a UTU tertiary program, there's an annual contribution you may not have on your radar: the Fondo de Solidaridad (Solidarity Fund). It's not collected by DGI or BPS, but it's mandatory if you're above a certain income, and it kicks in a few years after you graduate. Here's who pays, how much, and how to request the exemption if you earn little.

What is the Fondo de Solidaridad?

The Fondo de Solidaridad is a body created by Law 16.524 (1994) that funds a scholarship system for low-income university and tertiary students. That system is sustained by an annual contribution paid by those who have already graduated: the idea is that a graduate who works today helps others study.

Who has to pay?

It's paid by graduates of Udelar, UTEC and the UTU tertiary level whose monthly income exceeds 8 BPC, and only from the fifth year after graduating. In plain terms: there's a grace period (you don't pay in the first years), and if you earn below that minimum, you're not obligated. The official portal puts it like this:

Graduates' portal of the Fondo de Solidaridad:

«El pago del aporte Fondo es obligatorio para los egresados de la Universidad de la República (Udelar), de la Universidad Tecnológica (UTEC) y del nivel terciario de la Dirección General de Educación Técnico Profesional-UTU (DGETP-UTU) cuyos ingresos mensuales sean superiores a 8 BPC ($54.912 a valores 2026) a partir de enero del quinto año del egreso.»

In English: Payment of the Fondo contribution is mandatory for graduates of the University of the Republic (Udelar), the Technological University (UTEC) and the tertiary level of the Directorate-General for Technical-Professional Education-UTU (DGETP-UTU) whose monthly income exceeds 8 BPC ($54,912 at 2026 values) starting in January of the fifth year after graduation.

How much do you pay? By career and years

The amount depends on two things: how long your degree took and how many years have passed since you graduated. The rule: for degrees shorter than 4 years you pay 1/2 BPC per year between the fifth and ninth year after graduation, and 1 BPC per year from the tenth. For degrees of 4 years or more you pay 1 BPC per year between the fifth and ninth year, and 2 BPC per year from the tenth. In 2026 the BPC is worth $6,864, so 1 BPC a year is around that figure and 2 BPC is double. It's paid in installments over the year.

The Adicional al Fondo de Solidaridad

On top of the Fondo contribution, there's an Adicional al Fondo de Solidaridad (Additional). Only Udelar graduates of degrees lasting 5 years or more (by their duration as of 10/01/2002) whose monthly income exceeds 6 BPC ($41,184 at 2026 values) pay it. It's also owed from the fifth year after graduation until you complete twenty-five years of contributions or stop working due to retirement. It's a fixed annual amount, separate from the Fondo contribution, that goes to Udelar; it's best to confirm the exact current amount on the official portal.

Exemption: if you earn little, you can skip it

If your income is below the minimum you're not obligated, but it isn't automatic: you have to request it. Graduates with monthly income below 8 BPC can request exemption from the Fondo contribution, and below 6 BPC also from the Adicional. The request is made online through the Graduate Self-Service Portal, within the first ninety days of the year following the one you want exempted, submitting a sworn statement with documentation supporting your income.

It's a contribution separate from DGI and BPS

The Fondo de Solidaridad is not a DGI tax nor a BPS social-security contribution. It's a separate, annual contribution administered by the Fund itself (a body linked to the Ministry of Education and Culture) that funds scholarships. Being up to date with DGI and BPS doesn't mean you're up to date with the Fund: they're different accounts, and it's worth keeping in mind.

• Caja de Profesionales vs. BPS: where you contribute by activity
• Social contributions in Uruguay: what an independent worker pays

Frequently asked questions

• Who pays? Graduates of Udelar, UTEC and the UTU tertiary level with monthly income above 8 BPC.
• From when? From January of the fifth year after graduating; the first years are a grace period.
• How much? Between 1/2 and 2 BPC per year, by degree length and years since graduation.
• What's the Adicional? An extra contribution for Udelar graduates of degrees of 5 years or more with income above 6 BPC.
• And if I earn little? You can request the exemption through the Self-Service Portal, with a sworn statement, in the first 90 days of the following year.
• Is it the same as DGI or BPS? No: it's a separate contribution administered by the Fondo de Solidaridad that funds scholarships.

In short: the Fondo de Solidaridad is an annual, solidarity-based contribution paid by graduates above a certain income, tiered by degree length and years since graduation, with an Adicional for Udelar's longer degrees. If you earn below the minimum you can be exempted, but you have to ask. When in doubt, confirm your situation and the current amounts on the Fund's official portal.