Monotributo Social MIDES vs Monotributo BPS: which one is for you?
There are two “monotributos” in Uruguay: the general BPS one and the MIDES Social one, designed for households in a vulnerable situation. We show the differences with official sources.
Many people don't know there are two monotributos: the general BPS one and the Monotributo Social MIDES. They aren't the same — they target different situations. Here's what each is and which one is for you.
What the Monotributo Social MIDES is
It's a variant designed to formalize small ventures by people in a situation of socioeconomic vulnerability:
Per the BPS:
«El monotributo social Mides alcanza a quienes producen, comercializan bienes o prestan servicios, e integran hogares por debajo de la línea de pobreza o están en situación de vulnerabilidad social, requiriendo para su inscripción autorización previa del Mides.»
In English: The Mides social monotributo reaches those who produce, trade goods or provide services and belong to households below the poverty line or in a situation of social vulnerability, requiring prior MIDES authorization to register.
BPS — Monotributo social Mideshttps://www.bps.gub.uy/10449/monotributo-social-mides.htmlThe key differences
Compared with the general BPS monotributo, the Social one has its own terms and perks:
- It requires prior MIDES authorization and proof of socioeconomic vulnerability.
- Contributions are progressive: they start reduced and rise over the years to 100% (around 36 months of activity).
- It doesn't make you lose the Plan de Equidad family allowance or the Tarjeta Uruguay Social.
- It allows for seasonality: you pay when you have work.
- You can't have employees.
Which one is for you?
If you're in a household below the poverty line or in a vulnerable situation and MIDES authorizes you, the Social one is for you. If you don't meet those conditions, your path is the general BPS monotributo — which we cover in our monotributo post. When in doubt, ask MIDES or the BPS.
Quick comparison
| Aspect | Monotributo BPS | Monotributo Social MIDES |
|---|---|---|
| For whom | Small businesses in general | Households in a vulnerable situation |
| Prior authorization | No | Yes, from MIDES |
| Contributions | Full fixed quota | Progressive (rise to 100%) |
| Social benefits | — | Keep the Plan allowance and Tarjeta Uruguay Social |
In short: the Social MIDES is the entry door for entrepreneurs in a vulnerable situation, with progressive contributions and without losing social benefits; everyone else goes via the general BPS monotributo. Verify your case with MIDES and the BPS.