What does being a unipersonal really cost? The minimum monthly outlay

One of the most honest doubts before opening a unipersonal is: if one month I invoice little or nothing, do I still pay? The answer is yes — there's a minimum monthly cost. The good news is it's low and predictable. Here we show what that cost floor is made of and roughly how much it is, so there are no surprises.

The cost has two parts

Your fixed monthly outlay is made of two things: the BPS contributions (your pension and other social-security contributions) and health (FONASA, which gives you a mutualista). You always pay the first; the second is optional but almost everyone takes it. How much it adds up to depends on your régime.

The cheapest, simplest path: Monotributo

If your activity is small, Monotributo is usually the most economical route: a single fixed monthly fee bundling taxes and contributions. As a rough guide, in 2026 the fee is a few thousand pesos without FONASA, and more if you include health coverage (see the table below). The exact amounts are published by the BPS and updated each year.

FONASA: your mutualista “included”

The health part is what moves the number most. If you opt for FONASA, the contribution is calculated on a base of 6.5 BPC — and in return you get your mutualista without paying a separate fee. The BPS puts it like this:

With FONASA, the health-contribution base is 6.5 BPC:

«Si se opta por la inclusión del sistema de cobertura médica, el aporte se realiza sobre la base imponible de 6,5 BPC.»

In English: If you opt to include the medical-coverage system, the contribution is made on a taxable base of 6.5 BPC.

If you don't opt for FONASA, you still pay a health minimum (8% of 1 BPC), but that contribution doesn't give you a mutualista — it's only for certain benefits. That's why, in practice, almost everyone takes FONASA:

Without FONASA, the health contribution is minimal (but gives no mutualista):

«En caso de ser monotributo unipersonal y no haber optado por la cobertura médica, se debe aportar 8 % sobre 1 BPC.»

In English: If you are a unipersonal monotributista and have not opted for medical coverage, you must contribute 8% on 1 BPC.

General unipersonal (without Monotributo)

If you go not via Monotributo but the general régime (industry & commerce or personal services), the monthly floor is built differently: you pay a minimum pension contribution even if you don't invoice, plus FONASA. The amounts change with the BPC value, so it's worth checking the current figure at the BPS:

If you're just starting, you pay less

There's relief for those starting out: new businesses pay the contribution gradually in the first years, beginning with a fraction. The first stage is clear:

New businesses start by paying a fraction of the contribution:

«Del mes 1 al 12 de actividad: 25 %.»

In English: From month 1 to 12 of activity: 25%.

Orientative monthly cost (Monotributo, 2026)

Approximate, reference figures only — the exact values update every year with the BPC. Confirm the current amount at the BPS:

Important

Two things to keep in mind. One: the amounts update every January 1 with the BPC, so take these as reference and verify the year's value. Two: this cost runs even if you don't invoice — so if you'll pause for a while or leave the country, it's worth declaring inactivity or closing (we cover it in our post on how to close a unipersonal), to avoid piling up debt.

In short: being a unipersonal has a monthly floor of BPS contributions + health (FONASA). With Monotributo it's a single low fee; in the general régime it's a minimum contribution + FONASA. And if you're just starting, you pay less in the first years. Want the exact number for your case? Tributo calculates it and builds your calendar. And always verify the current values at the BPS.