Social-security contributions (BPS) in Uruguay

This is about social-security contributions (the ones the BPS charges), not taxes (DGI). Your contributions fund three things: your pension, your health, and labour retraining. Let's see who pays, what they're made of and how much, with the official quote beside it.

Who contributes

If you work for yourself, you're a “non-dependent worker” and you contribute to the BPS. You can do it as a sole proprietor or through a company.

«Pueden realizar la actividad en forma individual (unipersonal) o societaria (sociedad de hecho, sociedad de responsabilidad limitada, cooperativa, etc.).»

In English: The activity may be carried out individually (sole proprietorship) or through a company (de facto partnership, limited liability company, cooperative, etc.).

The three parts of your contribution

The part that builds your future pension. It's the backbone of the contribution: it funds the system's pensions.

«Este aporte es una contribución especial de seguridad social, destinado a solventar las jubilaciones de los afiliados.»

In English: This contribution is a special social-security contribution, intended to fund the pensions of members.

The health part: it funds the National Health Insurance, which gives you medical coverage (mutualista or ASSE). The BPS collects it and pays your provider.

«El Sistema Nacional Integrado de Salud reglamenta el derecho a la protección de salud de todos los habitantes del país, a través de un Seguro Nacional de Salud (SNS), financiado por el Fondo Nacional de Salud (Fonasa).»

In English: The Integrated National Health System regulates the right to health protection of all the country's inhabitants, through a National Health Insurance (SNS), financed by the National Health Fund (Fonasa).

A small contribution for worker training and retraining (run by INEFOP). It's paid even when, in some cases, the pension part does not apply.

«Este fondo tiene como finalidad la recapacitación profesional de los trabajadores, fundamentalmente de aquellos que se encuentran desempleados, a través del Instituto Nacional de Empleo y Formación Profesional (INEFOP).»

In English: This fund's purpose is the professional retraining of workers, mainly those who are unemployed, through the National Institute of Employment and Vocational Training (INEFOP).

How much you contribute (by activity)

As a sole proprietor in Industry & Commerce you contribute at least the Category 1 minimum. The exact amount depends on your family situation.

«Categoría 1.ª: 11 BFC, monto gravado $20.328. Aporte mínimo mensual del titular según su situación: sin cónyuge y sin hijos (SS 15) $8.833; con cónyuge y con hijos (SS 16) $10.394.»

In English: Category 1: 11 BFC, taxable base $20,328. Holder's minimum monthly contribution by situation: no spouse and no children (SS 15) $8,833; with spouse and children (SS 16) $10,394.

If you're just starting out, there's a discount: in the first three years the employer pension contribution is reduced on a sliding scale.

«Las empresas que inician actividad tienen una exoneración del aporte patronal jubilatorio del 75% durante el primer año de actividad, 50% durante el segundo y 25% durante el tercero, abonándose el aporte pleno a partir del cuarto año.»

In English: New businesses get an exemption from the employer pension contribution of 75% in the first year of activity, 50% in the second and 25% in the third, paying the full contribution from the fourth year.

For very small activities, monotributo is a single, reduced contribution to the BPS, computed on a fixed base of 5 BFC.

«El titular, cónyuge o socio en el régimen de Monotributo, realizan sus aportes jubilatorios y el Fondo de Reconversión Laboral (FRL) sobre la base de un monto predeterminado que equivale a 5 BFC.»

In English: The holder, spouse or partner under the Monotributo regime make their pension and Labour Reconversion Fund (FRL) contributions on a predetermined base equivalent to 5 BFC.

How and when you pay

Contributions are monthly. The date? It depends on the last digit of your RUT: the BPS publishes a due-date calendar built on that.

«El vencimiento de las obligaciones mensuales se determina según el último dígito del número de RUT de la empresa.»

In English: The due date of monthly obligations is determined by the last digit of the company's RUT number.

Table: the parts of the contribution

In short: as a non-dependent worker you contribute to the BPS for your pension, your health (FONASA) and the FRL. How much depends on your activity: the Industry & Commerce minimum, reduced in the first years, or the single monotributo fee. Almost everything is monthly, and the date depends on the last digit of your RUT. Always verify with the BPS. Tributo builds your calendar with the amounts and sources.