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					     LIS Variable       HMXITSS Mandatory Employee Contributions
                        Social contributions [aportes a la seguridad social] for employees
                        Note: Currency references are those mentioned in the law, and are expressed in consta
       Contents
                        May 1995. Values will be adjusted by the proceedings and opportunities laid down in A
(national programmes)
                        Constitution of the Republic.
                        NB: NOT INCLUDED IN SURVEY
                        Law Nº16713 (Social Security [Régimen previsional], 1995), Law Nº14407 (Creation of the Sic
                        Insurance Administration [Administración de Seguros Sociales por Enfermedad] - ASSE, 1975
     Legislation        (1979), Law Nº15800 (Re-institucionalization of the Social Security Bank, and incorporation of
                        under its management, 1986), Law Nº17786 (modification of sickness benefit, 2004), Law Nº1
                        Household [Hogar Constituido] (1966)
      Coverage          Employed and self-employed persons
                        Social Security Systen [Sistema previsional] : Old-age, disability and survivors pensions
        Benefits        Sickness insurance : Sickness subsidy, medical assistance of the insured and their dependen
(financed programmes)   Compensation for household constituted, matrimonial premium [prima por matrimonio] and bir
                        nacimiento]

 Basis of assessment    Gross monthly wage

                        Old-age insurance:
                        _Earning up to $5000: 15% of gross monthly earnings to social insurance. (If the insured opte
                        account, 7.5% of gross monthly earnings to social insurance and 7.5% of gross monthly earni
                        account. In case the insured happened to earn between $5000 and $7500, is subject to the ru
                        segment of earnings.)
                        _Earnings between $5000 and $7500: 7.5% of gross monthly earnings up to $5000 to individu
                        monthly earnings (up to a celiling of $5000) plus 15% of monthly earnings above $5000 (up to
                        social insurance.
        Rate
                        _Earnings between $7500 and $15000: 15% of gross monthly earnings up to $5000 to social
                        monthly earnings above $5000 to the individual account.
                        Minimum earnings for contribution purposes: Nominal value of the national minimum wage.
                        Disability and survivors insurance : An average 0.98% of gross monthly earnings.
                        Additional contribution : An average 1.88% of gross motnhly earnings for administrative fees.
                        Sickness insurance : 3% of payroll; 8% of declared earnings for self-employed persons.
                        Minimum earnings for contribution purposes: Nominal value of the national minimum wage.
                        Constituted household : 0.5% of earnings
     Collection         By witholding (contributions of the worker if self-employed).
ributions
dad social] for employees
mentioned in the law, and are expressed in constant currency as of
 the proceedings and opportunities laid down in Article 67 of the


n previsional], 1995), Law Nº14407 (Creation of the Sickness Social
 n de Seguros Sociales por Enfermedad] - ASSE, 1975), Institutional Act Nº9
 ation of the Social Security Bank, and incorporation of the sickness insurance
7786 (modification of sickness benefit, 2004), Law Nº13559 Constituted



onal] : Old-age, disability and survivors pensions
 medical assistance of the insured and their dependents
d, matrimonial premium [prima por matrimonio] and birth premium [prima por




onthly earnings to social insurance. (If the insured opted for the individual
 s to social insurance and 7.5% of gross monthly earnings to the individual
 to earn between $5000 and $7500, is subject to the rules stablished for that

7.5% of gross monthly earnings up to $5000 to individual account; 7.5% of
000) plus 15% of monthly earnings above $5000 (up to a ceiling of $7500) to

  15% of gross monthly earnings up to $5000 to social insurance and 15% of
 dividual account.
 oses: Nominal value of the national minimum wage.
average 0.98% of gross monthly earnings.
8% of gross motnhly earnings for administrative fees.
 of declared earnings for self-employed persons.
 oses: Nominal value of the national minimum wage.
gs
er if self-employed).
    LIS Variable        HMXITI Income taxes
                        Tax on Industrial and Trade Income (IRIC)
                        Tax on Agricultural Income (IRA)
                        Tax on Personal Income (IRP)
       Contents
                        Note: Current legislation as of 2004. Consider, however, that there were major changes to the tax
(national programmes)
                        system since 2007 (among others, the income tax for physical persons (IRPF) was created, and a
                        number of tax rates were changed).
                        NB: NOT INCLUDED IN SURVEY

                        Law 14306 (1974), Law Nº15294 Tax Code (1982), Law Nº16697 Production Sector (1995), Law
     Legislation        Nº16978 Agricultural Income Tax o alienation of agricultural goods (1998), Law Nº17502 Financial
                        Stability Law (2002), Law Nº17453 Meausures towards fiscal adjustment (2002).

                          Tax on Industrial and
                          Trade Income (IRIC)




                           Tax on Agricultural
                             Income (IRA)
      Coverage




                        Tax on Personal Income
                                (IRP)


                         Tax on Industrial and
                         Trade Income (IRIC)
                          Tax on Agricultural
     Beneficiary
                             Income (IRA)
                        Tax on Personal Income
                                 (IRP)




                          Tax on Industrial and
                          Trade Income (IRIC)




Basis of assessment


                           Tax on Agricultural
                             Income (IRA)
Basis of assessment




                      Tax on Personal Income
                              (IRP)




                       Tax on Industrial and
                       Trade Income (IRIC)


    Exemptions




                        Tax on Agricultural
                          Income (IRA)


                      Tax on Personal Income
                              (IRP)




                       Tax on Industrial and
                       Trade Income (IRIC)

    Deductions




                        Tax on Agricultural
                          Income (IRA)
             Tax on Personal Income
                       (IRP)
               Tax on Industrial and
               Trade Income (IRIC)
              Impuesto a las Rentas
 Tax unit      Agropecuarias (IRA)
             Tax on Personal Income
                       (IRP)

              Tax on Industrial and
              Trade Income (IRIC)

               Tax on Agricultural
                 Income (IRA)




  Rate

             Tax on Personal Income
                     (IRP)




              Tax on Industrial and
              Trade Income (IRIC)

Collection     Tax on Agricultural
                 Income (IRA)
             Tax on Personal Income
                     (IRP)
XITI Income taxes
 on Industrial and Trade Income (IRIC)
 on Agricultural Income (IRA)
 on Personal Income (IRP)
e: Current legislation as of 2004. Consider, however, that there were major changes to the tax
em since 2007 (among others, the income tax for physical persons (IRPF) was created, and a
 ber of tax rates were changed).
 NOT INCLUDED IN SURVEY

 14306 (1974), Law Nº15294 Tax Code (1982), Law Nº16697 Production Sector (1995), Law
6978 Agricultural Income Tax o alienation of agricultural goods (1998), Law Nº17502 Financial
 ility Law (2002), Law Nº17453 Meausures towards fiscal adjustment (2002).

                      Societies with or without legal status and owners of one-person
                      enterprises conducting business activities.

                      Owners of farms, provided the assets affecting those holdings exceed
                      50% of the minimum non-taxable amount corresponding to physical
                      persons and undivided successions [sucesiones indivisas] (minimum non-
                      taxable is determined annually by the Executive Branch according to the
                      variations registered in the cost of living index) .
                      Agricultural enterprises may choose to pay the Tax on Agricultural
                      Income (IRA) or the Tax on alienation of Agricultural Goods (IMEBA),
                      which is paid at the sale of agricultural products.

                      All persons who draw a salary derived from personal services rendered
                      in the public or private sector, regardless of the existence of
                      dependency; retirees and pensioners, as well as employers in the private
                      sector and decentralized industrial and commercial public entities.

                      Federal Government

                      Federal Government

                      Federal Government

                      Income from Uruguayan sources derived from industrial, commercial and
                      service activities carried out by firms.
                      The only exception to the principle of source is given in the case of
                      technical assistance fees paid or credited by IRIC tax payers to natural or
                      legal persons domiciled abroad, which are subject to withholding even if
                      the service has been rendered abroad.
                      The concept of Uruguayan source also applies to the case of income
                      derived from activities partially conducted inside the country, except for
                      certain international activities specifically identified by the law, such as:
                      insurance companies, transportation companies, film and television
                      industry, international news agencies , transfer of use of containers for
                      international trade.

                      Income from Uruguayan sources derived from agriculture and livestock
                      activities.
Compensation and nominal benefits in cash or in-kind, derived from
personal services rendered in the public or private sector, regardless of
the existence of dependency. Subsidies granted by law to those who
have held political positions or positions of particular confidence. The tax
also applies to all retirements funds and pensions provided by state and
non-state social security institutions.

Income deriving from dividends or profit earnings received by IRIC
taxpayers; interests on loans paid to individuals or legal entities
domiciled abroad; income from maritime or air navigation companies;
income from shareholdings of the National Corporation for Development;
asset variations derived from ownership of capital shares [participaciones
de capital]; income from cultural, educational or sports institutions;
income from foreign official organisms on the condition of reciprocity, and
from international organisms Uruguay is affiliated to; income from
consortia destinated to the construction of public works [rentas de
consorcios para la construccion de obras públicas] as companies
comprising them are taxable by this tax; enterprises whose income does
not exceed the amount set annually by the Executive Branch.

Incomes derived predominantly from capital or predominantly from labor,
as may be the case of income from the provision of personal services or
from investments in real estate or financial assets (this clause does not
apply to [Sociedades Anónimas], [Sociedades en Comandita por
Acciones] or branches of foreign companies).



General rule: All expenses required for obtaining and preserving gross
income may be deducted from such amount for tax purposes. Specific
regulations for deductions regarding amortizations, interests, royalties
and fees for technical assistance, salaries, insurance premiums, inter-
company charges [cargos intercompañías]. Other deductions: losses
derived from fortuitous events for the amount not covered by insurance
or other compensations [indemnizaciones]; donations to public entities;
bad-debt penalties; amortizations for organizational expenses;
contributions in favor of sanitary assistance personnel [personal de
asistencia sanitaria], expenses for school assistance and the like in
reasonable amounts in the opinion of the DGI; expenses incurred in
training personnel in areas considered priority; expenses incurred to
finance investment and development projects (that may be computed as
one and a half times the actual amount); expenses and remunerations
made to improve the working conditions and work environment through
prevention (which may be computed as twice their actual amount).

Exemption benefit for investments: it may be deducted from the taxable
income base: up to 40% of investment in industrial machinery and
computer and communications equipment; up to 20% of investment in
the expansion of industrial plants; the amount invested in nominative
shares [acciones nominativas] in companies declared to be of national
interest; the amount capitalized by the company related to an investment
project declared to be of national interest.
35% (reducible up to 30% since January 1st 2004).
Small businesses are taxed for this concept a monthly minimum of US$
70.
35% (reducible up to 30% since Janurary 1st 2004).
Progressive rates specified in Law Nº 17.502 (2002). Rates vary
depending on whether the income in question is:
_Retributions arising from personal services rendered to the State, local
governments, autonomous entities, decentralized services, and other
public officials [personas públicas estatales], except those specified in
the section that follows.
_Retributions arising from personal services supplied in total
incompatibility regime [régimen de incompatibilidad total] by some
employees fro the Judicial Branch specified in the law, such as
Magistrates, Prosecutors, Secretaries, etc.
_Retributions and benefits derived from the remaining personal services,
excluding retirements and pensions.
_Retirements and pensions provided by state and non-state entities.

The tax system operates on the basis of affidavits made by the taxpayer,
which can be audited by the tax authorities.
     LIS Variable         HMITSISSI Sickness benefits
                          Cash sickness benefits
                          Note: Current legislation as of 2004. Consider subsequent changes, such as the introduction of
       Contents
                          unemployment benefits for domestic workers established by Law Nº18065 (2006).
(national programmes)
                          NB: INFORMATION NOT SEPARATELY AVAILABLE IN ORIGINAL SURVEY. SICKNESS
                          BENEFITS ARE ACTUALLY REPORTED IN V1NET IF PAID BY THE EMPLOYER
                          Law Nº14407(Creation of the Sickness Social Insurance Administration [Administración de Seguros
                          Sociales por Enfermedad] - ASSE, 1975), Institutional Act Nº9 (1979), Law Nº15800 (Re-
      Legislation
                          institucionalization of the Social Security Bank, and incorporation of the sickness insurance under its
                          management, 1986), Law Nº17786 (modification of sickness benefit, 2004).

                          Mandatory affiliation : Persons employed in the private sector (unless they do not work at least 13
                          jornales per months (8 hours) or not receive at least 1.25 times the national minimum wage), self-
       Coverage           employed persons, persons receiving unemployment benefits, and employers with one employee
                          and no more than one dependent. Special systems for bank employees and civil servants.
                          Voluntary affiliation : Rural workers and their spouses; and pensioners.

 Qualifying conditions    3 months of contributions or 75 days of contributions in the last 12 months.
                          Waiting period : 3 days (no waiting period in case of hospitalization)
                          Duration: up to 1 year; may be extended for an additional year, or 2 years alternating within the last
                          4 years, for the same illness.
       Benefits
                          Amount: 70% of earnings
                          Maximum monthly benefit: the monthly benefit may not exceed three times the amount of the
                          national minimum wage in its nominal value.
                          The standard sickness benefit is not cumulative to the reception of unemployment benefits, any
Accumulation with other
                          earnings or rewards related to being economically active [retribuciones de actividad], pre-
       income
                          retirements payment advancements, or partial compensations for work injury.
      Adjustment          Values are in terms of the national minimum wage, determined by the Executive Branch
                                                     Employers' contributions (see V2) and employees' contributions (see
                              Financing principle    HMXITSS). Government earmarks proceeds of various taxes to finance
                                                     pension deficits.
      Financing
                                   Taxation
                              Contributions from
                                   benefits
     LIS Variable         HMITSILWI Occupational injury and disease benefits n.e.c
                          Occupational injury and disease insurance (compensaciones por accidentes de trabajo) ; incl.:
       Contents           - temporary work injury benefits
(national programmes)     - permanent incapacity pension
                          - survivors' pension

                          Law Nº16074 (declares occupational injury and disease insurance is compulsory, 1989), Decree
      Legislation
                          Nº623/988 (norms regarding the occupational injury and desease insurance for rural workers, 1988)

                          Private-sector employees, including agricultural workers; certain public-sector workers; those
                          working at home for the benefit of third parties; night watchmen, horse-trainers, jockeys, pawns,
       Coverage           foremen and racetrack pernonnel.
                          Sportsmen and actors are not considered employees, without prejudice to the special insurance
                          they might obtain. Self-employed persons are excluded.
                          There is no minimum qualifying period. Accidents that occur while commuting to and from
 Qualifying conditions    workplace are not covered. Benefits are available through the State Insurance Bank. There is no
                          duration limit.
                                                    Work injury: The benefit is equal to 66% of monthly or daily earnings
                                                    before the onset of disability; for workers in irregular employment or
                                                    working by piecework (a destajo), 66% of total adjusted earnings in the
                                                    last 6 months divided by 150. Waiting period: 4 days (benefits for the
                                                    waiting period are paid retroactively).
                            Temporary disability
                                                    Duration: until the insured is assessed as no longer disabled (or as
                                benefits
                                                    permanently disabled).
                                                    Occupational disease : the benefit is equal to 100% of earnings before
                                                    the disease was diagnosed. There is no waiting period.
                                                    Additional benefit : a 3.607% of earnings is payable under sickness
                                                    benefits. The State Insurance Bank asseses the degree of disability.
                                                    For an assessed degree of disability of 20% or more, the monthly
                                                    pension is equal to the monthly loss of earnings; 115% of earnings before
                                                    the onset of disability if the insured needs the constant attendance of
                                                    another person.
                                                    For an assessed degree of disability of 10% to 20%, a lump sum is paid
                                                    equal to 36 times the monthly loss of earnings. For an assessed degree
                                                    of disability less than 10%, a benefit is paid only if the assessed disability
                                                    is the result of repeated accidents that combined produce a degree of
                                                    disability of 10%.
                                                    Income is calculated taking as base the annual earnings the victim would
                            Permanent disability    have received as wages or salaries, which will be done by multiplying by
                                 pension            24 the average biweekly wages earned in the last six months preceding
                                                    the accident, provided the worker worked for at least one hundred fifty
       Benefits                                     days during that semester. If the worker did not work at least that number
                                                    of days, the annual salary will be determined by multiplying by 24 the
                                                    quotient resulting from dividing the total wages earned in the fortnights
                                                    worked in the past six months by the number of fortnights worked in the
                                                    establishment during this period. If the worker works by piecework [a
                                                    destajo], the calculation of the annual salary will be done by multiplying
                                                    by 300 the average daily wage in the last quarter preceding the date of
                                                    the accident, or the date of [abandono] in the case of occupational
                                                    disease.
                                                    The State Insurance Bank asseses the degree of disability.

                                                    Widow : An annuity equal to 50% of the deceased’s earnings is payable
                                                    to a widow(er) or partner with dependents; 66% without dependents. The
                                                    widow(er) must have been married to the deceased for at least a year if
                                                    the wedding was celebrated after the accident; no conditions if the
                                                    wedding was celebrated before the accident. A common-law partner
                                                    must have cohabited with the deceased for a minimum of one year.
                                                    Orphans : Between 20% and 100% of the deceased’s earnings for
                             Survivors pension
                                                    dependent orphans younger than age 18 (no limit if disabled), subject to
                                                    the number of orphans and other eligible survivors.
                                                    Pension for ascendants : 20% of yearly earnings for each if there are no
                                                    other survivors and the ascendants were dependents of the deceased.
                                                    Yearly benefits are calculated using the same rules established for the
                                                    calculation of the permanent disability pension.
                                                    The sum of all benefits should not exceed 100% of yearly earnings.

Accumulation with other
       income
                          Benefits are adjusted according to the civil servants’ average wage index (calculated by the
      Adjustment
                          National Institute of Statistics).
                             Financing principle       Employers' contributions (see V2)
      Financing                   Taxation
                             Contributions from
                                   benefits
     LIS Variable          HMITSILEPD Disability pensions
                          Disability pension (an integral part of the Social Security System [Sistema Previsional] ), incl.:
                          - permanent disability pension
                          - partial disability temporary benefit
                          Note: Currency references are those mentioned in the law, and are expressed in constant currency
       Contents
                          as of May 1995. Values will be adjusted by the proceedings and opportunities laid down in Article 67
(national programmes)
                          of the Constitution of the Republic.
                          NB THESE BENEFITS ARE ACTUALLY INCLUDED IN LIS VARIABLE HMITS. A distinction in
                          universal / assistance / insurance pension benefits was not available. Please use the
                          additional set by function.
      Legislation         Law Nº16713 (1995)
       Coverage           Employed and self-employed persons, including rural and domestic workers.
                                                    Must be incapable of any work and have an assessed degree of disability
                                                    of at least 66% (as assessed by the Social Security Bank or an institution
                                                    designated by it). If the disability is the result of an accident, there are no
                            Permanent disability    other qualifying conditions. Must have at least 2 years of recognized
                                pension             service, including the 6 months before the onset of disability; at least 6
                                                    months of recognized service before the onset of disability if younger than
                                                    age 26. Coverage is extended for up to 2 years after employment ceases
                                                    if the insured has at least 10 years of coverage.
 Qualifying conditions
                                                    Must be incapable of work in the usual job and have an assessed degree
                                                    of disability of 50% to 66% (as assessed by the Social Security Bank or an
                                                    institution designated by it). If the disability is the result of an accident,
                               Partial disability   there are no other qualifying conditions. Must have at least 2 years of
                              temporary benefit     recognized service, including the 6 months before the onset of disability;
                                                    at least 6 months of recognized service before the onset of disability if
                                                    younger than age 26. The benefit is payable on a temporary basis and is
                                                    subject to a reassessment of the incapacity to work.
                                                    Permanent disability pension : The monthly pension is equal to 65% of
                                                    average indexed earnings in the 10 or 20 years before the onset of
                                                    disability, whichever is higher, or in the total number of years worked if
                                                    less than 10 years.
                                                    Partial disability temporary benefit : The monthly benefit is equal to 65% of
                             Intergenerational      average indexed earnings in the 10 or 20 years before the onset of
                             Solidarity Regime      disability, whichever is higher, or in the total number of years worked if
                                                    less than 10 years. The benefit is payable for up to 3 years.
                                                    Special allowances : A lump sum is paid for transportation costs and
                                                    rehabilitation costs.
       Benefits                                     Minimum monthly benefit: $950
                                                    Maximum monthly benefit: $4125
                                                    Permanent disability pension : The monthly pension is equal to 45% of
                                                    average indexed earnings in the 10 years before the onset of disability.
                                                    (Disability insurance tops up the accumulated capital in the individual
                            Compulsory Savings
                                                    account if the balance is less than the required minimum to finance the
                            Individual Accounts
                                                    permanent disability pension.)
                                  Regime
                                                    Partial disability temporary benefit : The monthly pension is equal to 45%
                                                    of average indexed earnings in the 10 years before the onset of disability.
                                                    The benefit is payable for up to 3 years.
Accumulation with other
       income
      Adjustment          Pensions are adjusted according to the civil servants’ average wage index.
                                                   Employers' contributions (see V2) and employees' contributions (see
                             Financing principle   HMXITSS). Government earmarks proceeds of various taxes to help
                                                   finance pension deficits and contributes as an employer.
      Financing
                                  Taxation         Contributions are not deducible from the income tax.
                             Contributions from
                                  benefits
     LIS Variable       HMITSILEPO Employment-related old-age pensions

                        Old-age pension (an integral part of the Social Security System [Sistema Previsional ]), incl.:
                        - standard old-age pension (both from Intergenerational solidarity retirement regime and Individual
                        savings retirement regime)
                        - advanced-age pension
                        Reform of the pension system by Law Nº16713 of 3/09/95 which comes into force on 1/04/96
                        consequence of the reform, three pension regimes were generated: Regime in effect as of 3
       Contents         transitional regime, and new regime. This mixed-regime system is managed in part by the S
(national programmes)   Security Bank (BPS) which administers the system of intergenerational solidarity, and the p
                        fund management companies (AFAP) that manage the [compulsory savings] individual acco
                        Note: Currency references are those mentioned in the law, and are expressed in constant currenc
                        1995. Values will be adjusted by the proceedings and opportunities laid down in Article 67 of the C
                        of the Republic.
                        NB THESE BENEFITS ARE ACTUALLY INCLUDED IN LIS VARIABLE HMITS. A distinction in
                        / assistance / insurance pension benefits was not available. Please use the additional set by

     Legislation        Law Nº16713 (1995)

                                General

                         Regime in effect as of
                                3/09/95
                         [Sistema de Reparto]

                          Transitional Regime




      Coverage




                             New Regime
                             Mixed System




                            Standard old-age
Qualifying conditions           pension


                         Advanced-age pension
                             Standard old-age
                                 pension
       Benefits




                           Advanced-age pension


Accumulation with other
       income
      Adjustment          Pensions are adjusted according to the civil servants’ average wage index.

                             Financing principle
      Financing
                                 Taxation
                             Contributions from
                                  benefits
TSILEPO Employment-related old-age pensions

 age pension (an integral part of the Social Security System [Sistema Previsional ]), incl.:
 ndard old-age pension (both from Intergenerational solidarity retirement regime and Individual mandatory
ngs retirement regime)
vanced-age pension
orm of the pension system by Law Nº16713 of 3/09/95 which comes into force on 1/04/96. As
sequence of the reform, three pension regimes were generated: Regime in effect as of 3/09/95,
 sitional regime, and new regime. This mixed-regime system is managed in part by the Social
urity Bank (BPS) which administers the system of intergenerational solidarity, and the pension
d management companies (AFAP) that manage the [compulsory savings] individual accounts.
e: Currency references are those mentioned in the law, and are expressed in constant currency as of May
5. Values will be adjusted by the proceedings and opportunities laid down in Article 67 of the Constitution
 e Republic.
THESE BENEFITS ARE ACTUALLY INCLUDED IN LIS VARIABLE HMITS. A distinction in universal
sistance / insurance pension benefits was not available. Please use the additional set by function.

 Nº16713 (1995)
                       Mandatory affiliation : Employed and self-employed persons, including rural and
                       domestic workers. Special systems for bank employees, notaries, university
                       graduates, armed forces personnel, and police force personnel.

                       Persons affiliated to the Social Security Bank that meet elegibility requirements,
                       and are therefore entitled to receive old-age pensions, as of December 31, 1996.

                       Persons affiliated to the Social Security Bank who at the date of enactment of the
                       law were 40 years old or older, and did not meet elegibility requirements as of
                       December 31, 1996.
                       Mandatory affiliation: persons younger than 40 years old at the date of enactment
                       of the law, and persons entering for the first time to activities sponsored by BPS
                       regardless of age.
                       Voluntary affiliation : persons older than 40 years old as of 1/04/96, who opted for
                       the new regime until 21/12/96.
                         __ Intergenerational solidarity retirement regime : includes all members with
                       computable allocations [asignaciones computables] up to $5.000 Uruguayan
                       pesos or the stretch of computable allocations [asignaciones computables] up to
                       $5.000 Uruguayan pesos, giving rise to benefits funded through employers',
                       employees' and state contributions.
                         __ Individual mandatory savings retirement regime : includes the stretch of
                       computable allocations [asignaciones computables] exceeding $5.000 Uruguayan
                       pesos and up to $15.000 Uruguayan pesos, giving rise to benefits financed
                       exclusively through personal constribution.
                         __ Voluntary savings regime : for the stretch of computable allocations
                       [asignaciones computables] above $15000 Uruguayan pesos, the worker may
                       choose whether or not to opt for any of the authorized fund management entities
                       (public or private).
                       Intergenerational solidarity retirement regime: age 60 with at least 35 years of
                       coverage (additional years of service are credited for hazardous occupations); any
                       person with at least 35 years of coverage can choose to retire at an age older than
                       60; the pension is increased for each year of deferral.
                       Individual mandatory savings retirement regime: age 60 with at least 35 years of
                       coverage; age 65 with no coverage requirement.
                       Age 70 with 15 years of service.
                      Intergenerational solidarity retirement regime
                      Amount: the monthly benefit is 50% of average indexed earnings in the last 10 or
                      20 years, whichever is higher, with at least 35 years of coverage; the pension is
                      increased by 0.5% for each year of work exceeding 35 years, up to a maximum of
                      2.5%; and by 2% for each year of work after age 60 if the contribution condition
                      was not met, until the age of 70 or until meeting the eligibility requirements,
                      whichever occurs sooner.
                      Deferred pension: the pension is increased by 3% for each year after age 60, up to
                      a maximum of 30%.
                      Minimum pension: $550 for those 60 years old, plus 12% por each additional year,
                      up to 120%.
                      Maximum pension: $4125 (for those retiring after 2002 the maximum pension will
                      be $6100).
                      Individual mandatory savings retirement regime
                      The value of the pension is dependent on the insured’s contributions plus accrued
                      interest, minus administrative fees; at retirement, the insured uses the accumulated
                      capital to purchase an annuity from an insurance company.
                      Amount: the monthly benefit is 50% of average indexed earnings in the last 10 or
                      20 years, whichever is higher, plus 1% for each year of work exceeding 15 years,
                      up to a maximum of 14%.
                      Minimum pension: $950


sions are adjusted according to the civil servants’ average wage index.
                      Employers' contributions (see V2) and employees' contributions (see HMXITSS).
                      Government earmarks proceeds of various taxes to help finance pension deficits
                      and contributes as an employer.
     LIS Variable         HMITSILEPS Survivors pension
                          Survivors pension (an integral part of the Social Security System [Sistema Previsional])
                          Note: Currency references are those mentioned in the law, and ar expressed in constant currency
                          1995. Values will be adjusted by the proceedings and opportunities laid down in Article 67 of the C
       Contents
                          of the Republic.
(national programmes)     NB THESE BENEFITS ARE ACTUALLY INCLUDED IN LIS VARIABLE HMITS. A distinction in
                          universal / assistance / insurance pension benefits was not available. Please use the additio
                          by function.
      Legislation         Law Nº16713 (1995)
       Coverage           Employed and self-employed persons, including rural and domestic workers.
                          Survivors pension: The deceased was working; a pensioner; a beneficiary of partial disability bene
                          sickness benefit, maternity benefit, or work injury benefit; unemployed and receiving unemploymen
                          or death occurred in the 12-month period after unemployment benefit ceased. Coverage is extende
                          to 12 months after employment ceases; no limit with at least 10 years of coverage.
                          Eligible survivors : Widow(er), divorced spouse, orphans up to age 21 and single (no limit if disable
 Qualifying conditions
                          dependent disabled parents (totally disabled for any work). Widows(widowers), divorced spouses a
                          disabled parents must prove economic dependency or lack of sufficient income. A widow(er) must
                          average monthly earnings of no more than $15000.
                          Funeral grant: The grant is payable to eligible survivors or to the person who paid for the funeral. (
                          funeral costs are paid by a pension scheme, only necessary additional funeral costs are paid.)
                          Survivors pension : A monthly pension equal to between 66% and 75% of the pension paid or paya
                          deceased is paid, depending on the number of survivors. The basic survivors pension is equal to t
                          pension payable to the deceased at the time of death, with a minimum amount equal to the benefit
                          permanent disability. If the deceased was already retired or receiving temporary partial disability be
                          basic survivors pension is equal to the last passivity or subsidy allowance [asignación de pasividad
                          subsidio]. (For members of an individual account scheme, the accumulated capital in the insured's
                          account is transferred to an insurance company, which pays the pension.)
                          Benefits are distributed in the following fashion: Widow(er)s and divorced spouses share 100% of
       Benefits           pension if there are no other eligible survivors; 70% of the total pension if they have children; or 60
                          are no children but other eligible survivors. The remainder is split equally among other eligible surv
                          the absence of a widow(er) or a divorced spouse, 100% of the pension is split equally among othe
                          survivors.
                          A widow(er) or a divorced spouse younger than age 30 receives benefits for 2 years; from age 30 t
                          for 5 years; or without limit if older than age 39. Benefits cease if the widow(er) or divorced spouse
                          remarries.
                          Funeral grant : $2300
Accumulation with other
       income
     Adjustment           Pensions are adjusted according to the civil servants’ average wage index.


                             Financing principle
      Financing
                                 Taxation
                             Contributions from
                                  benefits
TSILEPS Survivors pension
 ivors pension (an integral part of the Social Security System [Sistema Previsional])
e: Currency references are those mentioned in the law, and ar expressed in constant currency as of May
5. Values will be adjusted by the proceedings and opportunities laid down in Article 67 of the Constitution
 e Republic.
THESE BENEFITS ARE ACTUALLY INCLUDED IN LIS VARIABLE HMITS. A distinction in
 ersal / assistance / insurance pension benefits was not available. Please use the additional set
unction.
 Nº16713 (1995)
 loyed and self-employed persons, including rural and domestic workers.
 ivors pension: The deceased was working; a pensioner; a beneficiary of partial disability benefit,
ness benefit, maternity benefit, or work injury benefit; unemployed and receiving unemployment benefits;
eath occurred in the 12-month period after unemployment benefit ceased. Coverage is extended for up
2 months after employment ceases; no limit with at least 10 years of coverage.
ble survivors : Widow(er), divorced spouse, orphans up to age 21 and single (no limit if disabled), and
endent disabled parents (totally disabled for any work). Widows(widowers), divorced spouses and
bled parents must prove economic dependency or lack of sufficient income. A widow(er) must have
 age monthly earnings of no more than $15000.
eral grant: The grant is payable to eligible survivors or to the person who paid for the funeral. (If the
ral costs are paid by a pension scheme, only necessary additional funeral costs are paid.)
  ivors pension : A monthly pension equal to between 66% and 75% of the pension paid or payable to the
eased is paid, depending on the number of survivors. The basic survivors pension is equal to the
sion payable to the deceased at the time of death, with a minimum amount equal to the benefits for
manent disability. If the deceased was already retired or receiving temporary partial disability benefits, the
c survivors pension is equal to the last passivity or subsidy allowance [asignación de pasividad o de
sidio]. (For members of an individual account scheme, the accumulated capital in the insured's individual
ount is transferred to an insurance company, which pays the pension.)
efits are distributed in the following fashion: Widow(er)s and divorced spouses share 100% of the
sion if there are no other eligible survivors; 70% of the total pension if they have children; or 60% if there
no children but other eligible survivors. The remainder is split equally among other eligible survivors. In
absence of a widow(er) or a divorced spouse, 100% of the pension is split equally among other eligible
 ivors.
dow(er) or a divorced spouse younger than age 30 receives benefits for 2 years; from age 30 to age 39,
 years; or without limit if older than age 39. Benefits cease if the widow(er) or divorced spouse
arries.
eral grant : $2300


sions are adjusted according to the civil servants’ average wage index.
                        Employers' contributions (see V2) and employees' contributions (see HMXITSS).
                        Government earmarks proceeds of various taxes to help
                        finance pension deficits; pays the total cost of noncontributory; contributes as an
                        employer.
    LIS Variable        HMITSUFACA Child allowances
                        Family allowances (Asignación Familiar por menores a su cargo)
       Contents
                        Compensation for Constituted Household (Hogar Constituido)
(national programmes)
                        Note: Current legislation as of 2004. Consider however that important reforms were impleme
                        Law Nº15084 Directorate of Familly Allowances (1980), Decree Nº 162/993 (family allowance
                        workers), Law Nº16697 Production Sector (1995), Law Nº17139 with Regulatory Decree 316/9
                        Decree 195/2004 (family allowances for low-income families, 1999 and 2004 respectively), La
     Legislation
                        2002), Law Nº13559 Constituted Household [Hogar constituido] (1966), Law Nº13586 Accoun
                        1965, 1967), Law Nº15728 (Constituted Household premium for civil servants, 1985), Law Nº1
                        Constituido], (1985)



                           Family allowances


      Coverage


                         Constituted household




                           Family allowances
Qualifying conditions




                         Constituted household




                           Family allowances




      Benefits
       Benefits




                           Constituted household




Accumulation with other
       income
                          Values are in terms of the national minimum wage, determined by the Executive Branch.
      Adjustment          Constituted Household benefits for civil servants will increase at the same time and in the sam
                          wage for the private sector.

                             Financing principle
      Financing
                                 Taxation
                             Contributions from
                                  benefits
 A Child allowances
ances (Asignación Familiar por menores a su cargo)
 n for Constituted Household (Hogar Constituido)
nt legislation as of 2004. Consider however that important reforms were implemented in 2007.
  Directorate of Familly Allowances (1980), Decree Nº 162/993 (family allowance and maternity benefits for domestic
w Nº16697 Production Sector (1995), Law Nº17139 with Regulatory Decree 316/99 and Law Nº17758 with Regulatory
2004 (family allowances for low-income families, 1999 and 2004 respectively), Law Nº17474 (multiple pregnancy,
 º13559 Constituted Household [Hogar constituido] (1966), Law Nº13586 Accountability [Rendición de cuentas] of
 Law Nº15728 (Constituted Household premium for civil servants, 1985), Law Nº15748 Constituted Household [Hogar
 (1985)
               Private-sector employees, domestic workers, unemployment benefit recipients, newspaper vendors,
               small rural producers, and pensioners, provided they have minors in their care. Self-employed persons
               are excluded. Special system for civil servants.
               The following obligations have been established in order to receive family allowance benefits: The
               expecting mother must go to periodic pregnancy check-ups, dependent under-age children must be
               attending school and must have an identification document 45 days from birth.
             Private-sector employees charging Fee for Services to third parties, regardless of the method of
             payment; and civil servants; provided they have a constituted household or can prove they are providing
             economic support to parents, children and other minors, disabled or ascendants. Workers who fulfill the
             above characteristics and are completely or partially unemployed, are also entitled to the benefits.
             Traditional family allowance: the child must be younger than age 14 (age 18 if a student, no age limit if
             disabled); the benefit is paid from the day the pregnancy is confirmed; pensioners with benefits equal or
             higher than three times the nominal value of the national minimum wage and employees with earnings
             equal or higher than 10 times the nominal value of the national minimum wage do not receive family
             allowances (unless they have three or more dependents, in which case the earnings limit is increased by
             the amount of the national minimum wage for each additional dependent.)
             Multiple birth allowance: payable to a pregnant woman expecting more than two children; the benefit is
             paid from the day the pregnancy is confirmed; beneficiaries with earnings equal to 15 times the national
             minimum wage do not receive family allowances (unless they have three or more dependents, in which
             case the earnings limit is increased by the amount of the national minimum wage for each additional
             dependent).
             Low-income family allowance: payable to households with monthly earnings of no more than 3 times the
             nominal value of the national minimum wage.
             Must have a constituted household or provide economic support to parents, children and other minors,
             disabled or ascendants.
             Traditional family allowance: 16% of the nominal value of the national minimum wage per beneficiary,
             conditional to the beneficiaries' earnings not exceeding an amount equal to 6 monthly national minimum
             wages; 8% of the national nominal minimum wage per beneficiary, if the beneficiaries' earnings are
             between amounts equal to 6 and 10 monthly national minimum wages; benefits are doubled if the
             beneficiary is disabled; the benefit is paid every 2 months.
             Multiple birth allowance: the allowance is paid at three times the family allowance standard rate until the
             children reach age 5, at twice the standard rate until the children reach age 12, and at the standard rate
             until the children reach age 18; the maximum allowance corresponding to the second segment of the
             standard regime (8%) is equal to 15 monthly national minimum wages.
             Low-income family allowance: 16% of the national minimum wage per beneficiary (32% if disabled); the
             benefit is paid every 2 months.
              Private-sector employees: $ 1,000 pesos a month; matrimonial premium: one-time payment of $ 2,000
              when getting married; birth premium: one-time payment of $ 2,000 for the birth of each child. (Latest
              available information: 1967 Act) .
              Civil servants: $ 2,400 if total earnings do not exceed $6,000; $ 2,160 if total earnings are above $6,000
              but no more than $9,600; $ 1,680 if total rearnings are above $9,600 but no more than $12,000; and
              $1,200 if total earnings exceed $ 12,000. (Latest available information: 1985 Act)
              If more than one household member is entitled to Constituted Household benefits, benefit will be paid to
              the household member who can claim the benefit of highest amount. If the estimated benefits are of the
              same amount, benefit will be paid to the worker with lowest remuneration.



  terms of the national minimum wage, determined by the Executive Branch.
Household benefits for civil servants will increase at the same time and in the same proportion as the national minimum
 private sector.

              Family allowances are financed by the Government.
              Constituted household: Employers' contributions (see V2) and employees' contributions (see HMXITSS).
     LIS Variable         HMITSISUN Unemployment insurance benefits
                          Unemployment insurance benefits, incl.:
                          - unemployment benefits
       Contents
                          - dependents' supplements
(national programmes)
                          Note: Current legislation as of 2004. Consider subsequent changes, such as the introduction of
                          unemployment benefits for domestic workers established by Law Nº18065 (2006).
                          Law Nº15180 (unemployment insurance for private employees [Régimen de prestaciones para
                          cubrir la contingencia de desempleo forzoso de empleados privados], 1981), Decree-Law of
      Legislation         8/06/2001 (unemployment insurance for rural workers, 2001), Law Nº17613 (unemployment benefits
                          for persons affiliated to the Banking Retirement and Pension Fund [Caja de Jubilaciones y
                          Pensiones Bancarias], 2002)

                          Private-sector employees. Domestic workers, pensioners, and self-employed persons are excluded.
                          Special systems for bank employees (strike insurance managed by the Banking Retirement and
       Coverage
                          Pension Fund [Caja de Jubilaciones y Pensiones Bancarias] and financed with contributions from
                          those affiliated to the Fund).

                          Unemployment benefit [Despido o suspención total de actividad] : Workers who are paid monthly
                          must have a minimum of 6 months (150 days if paid daily or hourly) of work in the 12-month period
                          before unemployment; workers who are paid at irregular intervals must have earned the equivalent
                          of 6 monthly minimum wages in the 12-month period.
                          Rural workers who are paid monthly must have 12 months (250 days if paid daily) of work in the 24-
                          month period before unemployment; rural workers who are paid at irregular intervals must have
 Qualifying conditions    earned at least the equivalent of 12 monthly minimum wages in the 12-month period.
                          Unemployment must not be the result of dismissal for disciplinary reasons.
                          Partial unemployment benefit: A benefit is paid to workers who are paid daily or at irregular intervals
                          if working time is reduced by 25% or more.
                          Dependent’s supplement: Payable if the unemployed person is married, has children younger than
                          age 21 (any age if disabled), or has disabled dependents.
                          There is a 12-month waiting period before a new claim for unemployment benefits can be made.
                          Unemployment benefit [Despido o suspención total de actividad] : Workers who are paid monthly or
                          at irregular intervals receive a benefit equal to 50% of average earnings in the 6 months preceding
                          unemployment.
                          Workers who are paid daily or hourly receive a monthly benefit equal to 12 days of earnings before
                          unemployment. (The daily amount corresponds to the quotient resulting from dividing the total
                          earnings perceived in the 6 months preceding unemployment by 150.)
       Benefits           Partial unemployment benefit: The monthly benefit is equal to 12 days of earnings before partial
                          unemployment, minus the value of current monthly earnings.
                          Dependent’s supplement: Equal to 20% of the benefit.
                          Minimum benefit: 50% of current monthly minimum wage
                          Maximum benefit: 8 times the national minimum wage
                          Maximum duration of benefits: 6 months for workers paid monthly or at irregular intervals; 72 days
                          for workers paid daily or hourly.
Accumulation with other
       income

      Adjustment          Values are in terms of the national minimum wage, determined by the Executive Branch.

                             Financing principle     Government.
                                  Taxation
      Financing                                      The benefits are considered as regular earnings for the purposes of
                             Contributions from      stablishing the mandatory employee contributions to the social security
                                  benefits           system.
     LIS Variable         HMITSISUN Unemployment compensation benefits n.e.c.
                          Compensation for dismissal (indemnizacion por despido)
       Contents
                          Note: Legislation for the common regime and some special regimes is presented here; only th
(national programmes)
                          former is developed.
                          Common regime: Law Nº12597 (1958), Law Nº14188 (1974), Law 15180 (1981). Special regi
                          Law Nº12597 (1958) for domestic service; Law Nº12156 (1954) and Law Nº14000 (1971) for
      Legislation         brokers, travelers and plaza vendors; Law Nº13555 (1966) for homeworkers (trabajadores a
                          domicilio) ; Decree-Law Nº14785 (1978) and Regulatory Decree 647/78 (1978) for rural worke
                          Decree-Law Nº15523 (1984) for fishermen.
                          It applies to every worker in industry and commerce activities, private sector activities in gener
                          public services provided by private individuals.
                          Special regimes: domestic workers; brokers, travelers and plaza vendors; homeworkers
       Coverage
                          [trabajadores a domicilio] ; rural workers; fishermen.
                          Seasonal workers, workers hired for temporary tasks, and those hired for a term have no righ
                          compensation.
                          There is no seniority requirement for workers with monthly earnings; a minimum of 100 days o
                          are required for workers with daily or hourly remunerations. Unemployment must not be the re
                          dismissal for disciplinary reasons.
                          "Ficto" unempoloyment modality [Modalidad de despido fict o]: Cases in which the worker was
 Qualifying conditions
                          to the unemployment insurance for a period of 6 months, and at the end of this period the wor
                          not reinstated to the job. Compensations can also be received by a worker who chooses to be
                          considered dismissed if found to receive unemployment benefits for more than three months i
                          situation of reduced work [situación de trabajo reducido] .

                          Workers who are paid monthly : Total compensation equal to one-month earnings per working
                          or fraction of the year [fraccion de actividad] , with a limit of six monthly payments maximum.
                          Workers who are paid daily or hourly (day laborers) : Entitled to be paid for 25 days of work if
                          the year they worked a minimum of 240 days. If they did not work at least that number of days
                          are paid the value of 2 days of work per 25 days of work (calculation that takes place every ye
                          counting from the date of dismissal backwards). For the calculation of benefits, the salary of th
       Benefits
                          day of work is considered, without pension discounts. Maximum benefit: Equal to 150 days of
                          earnings.
                          Piecework workers [Destajistas] : the benefits follow the same rules stablished for day workers
                          (above). The daily wage to be considered to calculate the worker's compensation corresponds
                          the average obtained by dividing the total earnings of the last year of work by the number days
                          actually worked that year.
Accumulation with other
       income
      Adjustment
                             Financing principle
                                  Taxation
      Financing
                             Contributions from
                                  benefits
 Unemployment compensation benefits n.e.c.
 n for dismissal (indemnizacion por despido)
ation for the common regime and some special regimes is presented here; only the
 eloped.
ime: Law Nº12597 (1958), Law Nº14188 (1974), Law 15180 (1981). Special regimes:
 (1958) for domestic service; Law Nº12156 (1954) and Law Nº14000 (1971) for
elers and plaza vendors; Law Nº13555 (1966) for homeworkers (trabajadores a
ecree-Law Nº14785 (1978) and Regulatory Decree 647/78 (1978) for rural workers;
Nº15523 (1984) for fishermen.
  very worker in industry and commerce activities, private sector activities in general,
es provided by private individuals.
mes: domestic workers; brokers, travelers and plaza vendors; homeworkers
  a domicilio] ; rural workers; fishermen.
 rkers, workers hired for temporary tasks, and those hired for a term have no right to
 n.
 eniority requirement for workers with monthly earnings; a minimum of 100 days of work
 or workers with daily or hourly remunerations. Unemployment must not be the result of
 disciplinary reasons.
poloyment modality [Modalidad de despido fict o]: Cases in which the worker was sent
 loyment insurance for a period of 6 months, and at the end of this period the worker is
d to the job. Compensations can also be received by a worker who chooses to be
 smissed if found to receive unemployment benefits for more than three months in
educed work [situación de trabajo reducido] .

  are paid monthly : Total compensation equal to one-month earnings per working year
 the year [fraccion de actividad] , with a limit of six monthly payments maximum.
  are paid daily or hourly (day laborers) : Entitled to be paid for 25 days of work if during
 worked a minimum of 240 days. If they did not work at least that number of days, they
value of 2 days of work per 25 days of work (calculation that takes place every year,
m the date of dismissal backwards). For the calculation of benefits, the salary of the last
s considered, without pension discounts. Maximum benefit: Equal to 150 days of

orkers [Destajistas] : the benefits follow the same rules stablished for day workers
 daily wage to be considered to calculate the worker's compensation corresponds to
obtained by dividing the total earnings of the last year of work by the number days
ed that year.




               The retirement discount is not applicable.
     LIS Variable         HMITSISMA Wage replacement
                          An integral part of the program of Family Allowances. It includes:
                          _Cash maternity benefits
       Contents
                          _Special allowance for adoption
(national programmes)
                          NB: INFORMATION NOT SEPARATELY AVAILABLE IN ORIGINAL SURVEY. MATERNITY
                          BENEFITS ARE ACTUALLY REPORTED IN HMILE IF PAID BY THE EMPLOYER
                          Law Nº15084 Directorate of Family Allowances (1980), Decree Nº 162/993 (family allowance and
                          maternity benefits for domestic workers), Law Nº16697 Production Sector (1995), Law Nº17139
      Legislation         with Regulatory Decree 316/99 and Law Nº17758 with Regulatory Decree 195/2004 (family
                          allowances for low-income families, 1999 and 2004 respectively), Law Nº17474 (multiple
                          pregnancy, 2002)
                          Private-sector workers and unemployment benefit recipients.
                          The following obligations have been established in order to receive family allowance benefits: The
       Coverage
                          expecting mother must go to periodic pregnancy check-ups, dependent under-age children must be
                          attending school and must have an identification document 45 days from birth.
                          Cash maternity benefits : Payable for the birth of a child.
 Qualifying conditions
                          Special allowance for adoption : Paid to a salaried worker who adopts a child.
                          Cash maternity benefits: The benefit is equal to 100% of average earnings in the last 6 months and
                          is payable for the period 6 weeks before until 6 weeks after the expected date of childbirth. The
       Benefits           benefit is paid on the expected date of childbirth.
                          Special allowance for adoption: Private-sector workers receive benefits equal to 6 weeks’ cash
                          maternity benefit.
Accumulation with other
       income
      Adjustment
                             Financing principle    Government
      Financing                   Taxation
                             Contributions from
                                  benefits
      LIS Variable        HMITSAP Old-age/disability/survivor assistance pensions
                          Non-contributory means-tested old-age pension
                          Non-contributory means-tested disability pension
                          Note: Currency references are those mentioned in the law, and are expressed in constant currency
       Contents
                          1995. Values will be adjusted by the proceedings and opportunities laid down in Article 67 of the C
(national programmes)
                          of the Republic.
                          NB THESE BENEFITS ARE ACTUALLY INCLUDED IN LIS VARIABLE HMITS. A distinction in
                          / assistance / insurance pension benefits was not available. Please use the additional set by
      Legislation         Law Nº16713 (1995)
       Coverage           All residents
                          Non-contributory means-
                            tested advanced-age
                                    pension
 Qualifying conditions
                          Non-contributory means-
                          tested disability pension
                          Non-contributory means-
                           tested advanced-age
                                  pension
       Benefits
                          Non-contributory means-
                          tested disability pension

Accumulation with other
       income
     Adjustment           Pensions are adjusted according to the civil servants’ average wage index.
                            Financing principle
                                 Taxation
      Financing
                             Contributions from
                                  benefits
TSAP Old-age/disability/survivor assistance pensions
-contributory means-tested old-age pension
-contributory means-tested disability pension
e: Currency references are those mentioned in the law, and are expressed in constant currency as of May
5. Values will be adjusted by the proceedings and opportunities laid down in Article 67 of the Constitution
 e Republic.
THESE BENEFITS ARE ACTUALLY INCLUDED IN LIS VARIABLE HMITS. A distinction in universal
sistance / insurance pension benefits was not available. Please use the additional set by function.
 Nº16713 (1995)
esidents

                      Age 70, assessed as needy, and with at least 15 years of residency.


                      Assessed as totally and permanently disabled, needy, and with at least 15 years of
                      residency in the country.
                      The maximum income for the family unit cohabiting with the beneficiary is
                      established at the official poverty line, plus a progressive additional amount
                      depending on the number of members of the family.




sions are adjusted according to the civil servants’ average wage index.
                      Fully financed by hte Government.
NATIONAL MINIMUM WAGE
Monthly amount for individuals above age 18

2004
       July 1st                               1,310.00
       January 1st                            1,242.00

Source: National Institute of Statistics (Instituto Nacional de Estadística - INE)
http://www.ine.gub.uy/banco%20de%20datos/ims/IMS%20S-M-N%20A.xls
Main sources:




NATLEX, database of national labor, social security and related human rights legislation

Uruguayan Parliament [Parlamento del Uruguay]

Ministry of Labor and Social Security

Social Security Bank

Presidency of the Oriental Republic of Uruguay

Red alterna de Seguridad Social

Medical Union of Uruguay (Sindicato Médico del Uruguay)

Prestaciones de Salud del Banco de Previsión Social. Un análisis de su financiamiento,
equidad y eficiencia, en Opciones para la reforma de Salud en el Uruguay, Ministerio de
Salud Pública - Banco Mundial

Materia gravada y Asignaciones Computables, Banco de Previsión Social-Asesoría
Tributaria y Recaudación. December 2004, version 7
Websites


(http://www.ilo.org/dyn/natlex/natlex_browse.home?p_lang=en)


http://www.parlamento.gub.uy/palacio3/index1024.htm

http://www.mtss.gub.uy/

http://www.bps.gub.uy/

http://www.presidencia.gub.uy/

http://www.redsegsoc.org.uy/

http://www.smu.org.uy


http://wbln0018.worldbank.org/LAC/lacinfoclient.nsf/e9dd232c66d43b6b852567d2005ca3c5/af05e7b2c0b04dcb85256fe7005d0



http://www.bps.gub.uy/Normativa/Version%207%20MATERIA%20GRAVADA%20corregido%2006_05_05.doc
c0b04dcb85256fe7005d077e/$FILE/Casares_BPS.pdf

				
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