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									    LIS Variable        V2 Mandatory Employer Contributions
                        Social contributions [aportes a la seguridad social] for employers
                        Note: Currency references are those mentioned in the law, and are expressed in constant
       Contents         currency as of May 1995. Values will be adjusted by the proceedings and opportunities laid
(national programmes)   in Article 67 of the Constitution of the Republic.
                        NB: THE VARIABLE ACTUALLY ONLY INCLUDES CONTRIBUTIONS TO HEALTH
                        INSURANCE
                        Law Nº16713 (Social Security Systen [Régimen previsional], 1995), Law Nº14407 (Creation
                        Sickness Social Insurance Administration [Administración de Seguros Sociales por Enferm
                        - ASSE, 1975), Institutional Act Nº9 (1979), Law Nº15800 (Re-institucionalization of the So
     Legislation
                        Security Systen Bank, and incorporation of the sickness insurance under its management
                        1986), Law Nº17786 (modification of sickness benefit, 2004), Law Nº13559 Constituted
                        Household [Hogar Constituido] (1966)
      Coverage          All employers
                        Social Security Systen [Sistema previsional]: Old-age, disability and survivors pension
                        Sickness insurance: Subsidies for sickness, medical assistance of the insured and their
 Benefits (financed     dependents
   programmes)          Occupational injury and disease insurance
                        Compensation for household constituted, matrimonial premium [prima por matrimonio] and
                        premium [prima por nacimiento]
                        Social Security Systen [Sistema previsional]: Payroll
                        Sickness insurance: Payroll (salary or wage is understood to include extraordinary, supplem
                        and by piecework [a destajo] earnings; comissions, overtime, fees [honorarios] or any othe
                        income received by the worker and considered standard in the industry or service sector; th
 Basis of assessment    incomes are not to be below the nominal value of the national minimum wage).
                        Occupational injury and disease insurance: Payroll (salary or wage is defined as all income
                        received by the worker on a regular or permanent basis; either in money (including tips) or
                        kind).
                        Constituted household: Payroll

                        Social Security Systen [Sistema previsional]: 12.5% of payroll (up to $15000), for social
                        insurance only. The minimum wage for contribution purposes is the national minimum wag
                        Sickness insurance: 5% of payroll. (Given the financial insolvency of the system, employe
                        except rural employers-- have, since 1993, the obligation to supplement the basic contribu
                        (3% for employees and 5% for employers) up to the equivalent to the value of the "cuota m
                        (set by the Executive Branch) by the number of dependents.) Employers with one employe
                        contribute 8% of declared income.
        Rate
                        Exemptions: 13th salary [aguinaldo]; generic exonerations of [exoneraciones genericas de]
                        private educational institutions; cultural, sports, and religious institutions; graduated proffes
                        associations; private institutions granted by the child council; rural promotion societies; etc
                        Occupational injury and disease insurance: Contributions vary according to estimated degr
                        risk. For agricultural workers, assessments are made according to the land area the emplo
                        has under cultivation.
                        Constituted household: 2% of payroll

     Collection         By withholding
 ry Employer Contributions
butions [aportes a la seguridad social] for employers
ncy references are those mentioned in the law, and are expressed in constant
of May 1995. Values will be adjusted by the proceedings and opportunities laid down
 of the Constitution of the Republic.
 RIABLE ACTUALLY ONLY INCLUDES CONTRIBUTIONS TO HEALTH

3 (Social Security Systen [Régimen previsional], 1995), Law Nº14407 (Creation of the
 cial Insurance Administration [Administración de Seguros Sociales por Enfermedad]
 5), Institutional Act Nº9 (1979), Law Nº15800 (Re-institucionalization of the Social
 ten Bank, and incorporation of the sickness insurance under its management,
Nº17786 (modification of sickness benefit, 2004), Law Nº13559 Constituted
Hogar Constituido] (1966)
 s
 ity Systen [Sistema previsional]: Old-age, disability and survivors pension
  urance: Subsidies for sickness, medical assistance of the insured and their

 l injury and disease insurance
on for household constituted, matrimonial premium [prima por matrimonio] and birth
ma por nacimiento]
 ity Systen [Sistema previsional]: Payroll
  urance: Payroll (salary or wage is understood to include extraordinary, supplement
 work [a destajo] earnings; comissions, overtime, fees [honorarios] or any other
 ved by the worker and considered standard in the industry or service sector; these
  not to be below the nominal value of the national minimum wage).
 l injury and disease insurance: Payroll (salary or wage is defined as all income
 he worker on a regular or permanent basis; either in money (including tips) or in

household: Payroll

 ity Systen [Sistema previsional]: 12.5% of payroll (up to $15000), for social
 ly. The minimum wage for contribution purposes is the national minimum wage.
  urance: 5% of payroll. (Given the financial insolvency of the system, employers --
employers-- have, since 1993, the obligation to supplement the basic contributions
 oyees and 5% for employers) up to the equivalent to the value of the "cuota mutual"
 xecutive Branch) by the number of dependents.) Employers with one employee
% of declared income.
  13th salary [aguinaldo]; generic exonerations of [exoneraciones genericas de]
ational institutions; cultural, sports, and religious institutions; graduated proffesionals
; private institutions granted by the child council; rural promotion societies; etc.
l injury and disease insurance: Contributions vary according to estimated degree of
 cultural workers, assessments are made according to the land area the employer
 ltivation.
household: 2% of payroll

ng
    LIS Variable        V11 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
(national programmes)
                        tax system since 2007 (among others, the income tax for physical persons (IRPF) was
                        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 (19
     Legislation        Nº16978 Agricultural Income Tax o alienation of agricultural goods (1998), Law Nº17502
                        Financial Stability Law (2002), Law Nº17453 Meausures towards fiscal adjustment (200

                         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)
  taxes
 trial and Trade Income (IRIC)
 ultural Income (IRA)
onal Income (IRP)
nt legislation as of 2004. Consider, however, that there were major changes to the
 ince 2007 (among others, the income tax for physical persons (IRPF) was created,
 r of tax rates were changed).
CLUDED IN SURVEY

1974), Law Nº15294 Tax Code (1982), Law Nº16697 Production Sector (1995), Law
 icultural Income Tax o alienation of agricultural goods (1998), Law Nº17502
ability 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        V13 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 c
       Contents
                        of May 1995. Values will be adjusted by the proceedings and opportunities laid dow
(national programmes)
                        the Constitution of the Republic.
                        NB: NOT INCLUDED IN SURVEY
                        Law Nº16713 (Social Security [Régimen previsional], 1995), Law Nº14407 (Creation of the S
                        Insurance Administration [Administración de Seguros Sociales por Enfermedad] - ASSE, 1
     Legislation        Nº9 (1979), Law Nº15800 (Re-institucionalization of the Social Security Bank, and incorpor
                        insurance under its management, 1986), Law Nº17786 (modification of sickness benefit, 20
                        Constituted 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 depen
(financed programmes)   Compensation for household constituted, matrimonial premium [prima por matrimonio] and
                        por 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 o
                        account, 7.5% of gross monthly earnings to social insurance and 7.5% of gross monthly e
                        individual account. In case the insured happened to earn between $5000 and $7500, is sub
                        stablished for that segment of earnings.)
                        _Earnings between $5000 and $7500: 7.5% of gross monthly earnings up to $5000 to indiv
                        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 soci
                        of 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).
 ions
 ridad social] for employees
 e mentioned in the law, and are expressed in constant currency as
 d by the proceedings and opportunities laid down in Article 67 of


en previsional], 1995), Law Nº14407 (Creation of the Sickness Social
 ón de Seguros Sociales por Enfermedad] - ASSE, 1975), Institutional Act
onalization of the Social Security Bank, and incorporation of the sickness
6), Law Nº17786 (modification of sickness benefit, 2004), Law Nº13559
uido] (1966)


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




 onthly earnings to social insurance. (If the insured opted for the individual
ngs to social insurance and 7.5% of gross monthly earnings to the
 happened to earn between $5000 and $7500, is subject to the rules
s.)
 7.5% of gross monthly earnings up to $5000 to individual account; 7.5% of
5000) plus 15% of monthly earnings above $5000 (up to a ceiling of $7500)

 : 15% of gross monthly earnings up to $5000 to social insurance and 15%
e individual account.
poses: Nominal value of the national minimum wage.
 average 0.98% of gross monthly earnings.
88% of gross motnhly earnings for administrative fees.
% of declared earnings for self-employed persons.
poses: Nominal value of the national minimum wage.
 gs
 ker if self-employed).
     LIS Variable         V16 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
      Legislation
                          (Re-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-employed persons, persons receiving unemployment benefits, and employers with one
      Coverage
                          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    V13). Government earmarks proceeds of various taxes to finance
                                                     pension deficits.
      Financing
                                   Taxation
                              Contributions from
                                   benefits
     LIS Variable         V17SR 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
                            Permanent disability would have received as wages or salaries, which will be done by
                                  pension         multiplying by 24 the average biweekly wages earned in the last six
                                                  months preceding the accident, provided the worker worked for at least
       Benefits                                   one hundred fifty 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.
                             Survivors pension     Orphans: Between 20% and 100% of the deceased’s earnings for
                                                   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)
                                  Taxation
      Financing
                            Contributions from
                                  benefits
     LIS Variable         V18S1 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
       Contents
                          currency as of May 1995. Values will be adjusted by the proceedings and opportunities laid down
(national programmes)
                          in Article 67 of the Constitution of the Republic.
                          NB: INFORMATION NOT SEPARATELY AVAILABLE IN ORIGINAL SURVEY. INVALIDITY
                          PENSIONS ARE ACTUALLY REPORTED IN V19SR ALONG WITH OTHER RETIREMENT
                          PENSIONS
      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 other qualifying conditions. Must have at least 2
                             Permanent disability
                                                      years of recognized service, including the 6 months before the onset of
                                    pension
                                                      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
 Qualifying conditions                                coverage.
                                                      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
                               Partial disability     an accident, there are no other qualifying conditions. Must have at least
                              temporary benefit       2 years of 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%
                             Intergenerational       of 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   V13). 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       V19S1b Employment-related old-age pensions
                        Old-age pension (an integral part of the Social Security System [Sistema Previsional]),
                        - standard old-age pension (both from Intergenerational solidarity retirement regime and
                        mandatory savings retirement regime)
                        - advanced-age pension
                        Reform of the pension system by Law Nº16713 of 3/09/95 which comes into force
                        consequence of the reform, three pension regimes were generated: Regime in
                        95, transitional regime, and new regime. This mixed-regime system is managed
       Contents
                        Social Security Bank (BPS) which administers the system of intergenerational s
(national programmes)
                        pension fund management companies (AFAP) that manage the [compulsory sav
                        accounts.
                        Note: Currency references are those mentioned in the law, and are expressed in const
                        May 1995. Values will be adjusted by the proceedings and opportunities laid down in A
                        Constitution of the Republic.
                        NB: INFORMATION NOT SEPARATELY AVAILABLE IN ORIGINAL SURVEY. OLD-A
                        ARE ACTUALLY REPORTED IN V19SR ALONG WITH OTHER RETIREMENT PENSI
     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
ployment-related old-age pensions
sion (an integral part of the Social Security System [Sistema Previsional]), incl.:
d-age pension (both from Intergenerational solidarity retirement regime and Individual
avings retirement regime)
 ge pension
he pension system by Law Nº16713 of 3/09/95 which comes into force on 1/04/96. As
ce of the reform, three pension regimes were generated: Regime in effect as of 3/09/
 nal regime, and new regime. This mixed-regime system is managed in part by the
 rity Bank (BPS) which administers the system of intergenerational solidarity, and the
 d management companies (AFAP) that manage the [compulsory savings] individual

ncy references are those mentioned in the law, and are expressed in constant currency as of
 alues will be adjusted by the proceedings and opportunities laid down in Article 67 of the
 of the Republic.
MATION NOT SEPARATELY AVAILABLE IN ORIGINAL SURVEY. OLD-AGE PENSIONS
 LLY REPORTED IN V19SR ALONG WITH OTHER RETIREMENT PENSIONS
3 (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).solidarity retirement regime: age 60 with at least 35 years of
             Intergenerational
             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


e adjusted according to the civil servants’ average wage index.
             Employers' contributions (see V2) and employees' contributions (see V13).
             Government earmarks proceeds of various taxes to help finance pension deficits
             and contributes as an employer.
     LIS Variable         V19S4 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 consta
       Contents           May 1995. Values will be adjusted by the proceedings and opportunities laid down in A
(national programmes)     Constitution of the Republic.
                          NB: PLEASE NOTE THAT THIS VARIABLES ALSO INCLUDES NON-CONTRIBUTOR
                          (DESCRIBED IN V25S2) OR ANY OTHER NON-RETIREMENT PENSION
      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 disa
                          sickness benefit, maternity benefit, or work injury benefit; unemployed and receiving un
                          benefits; or death occurred in the 12-month period after unemployment benefit ceased.
                          extended for up to 12 months after employment ceases; no limit with at least 10 years
                          Eligible survivors: Widow(er), divorced spouse, orphans up to age 21 and single (no lim
 Qualifying conditions
                          dependent disabled parents (totally disabled for any work). Widows(widowers), divorced
                          disabled parents must prove economic dependency or lack of sufficient income. A wido
                          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 costs are paid by a pension scheme, only necessary additional funeral costs ar
                          Survivors pension: A monthly pension equal to between 66% and 75% of the pension p
                          the deceased is paid, depending on the number of survivors. The basic survivors pensio
                          pension payable to the deceased at the time of death, with a minimum amount equal to
                          permanent disability. If the deceased was already retired or receiving temporary partial
                          the basic survivors pension is equal to the last passivity or subsidy allowance [asignaci
                          de subsidio]. (For members of an individual account scheme, the accumulated capital i
                          individual 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
       Benefits           pension if there are no other eligible survivors; 70% of the total pension if they have child
                          there are no children but other eligible survivors. The remainder is split equally among o
                          survivors. In the absence of a widow(er) or a divorced spouse, 100% of the pension is s
                          other eligible survivors.
                          A widow(er) or a divorced spouse younger than age 30 receives benefits for 2 years; fro
                          39, for 5 years; or without limit if older than age 39. Benefits cease if the widow(er) or d
                          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
 vors pension
nsion (an integral part of the Social Security System [Sistema Previsional])
ncy references are those mentioned in the law, and ar expressed in constant currency as of
 alues will be adjusted by the proceedings and opportunities laid down in Article 67 of the
 of the Republic.
E NOTE THAT THIS VARIABLES ALSO INCLUDES NON-CONTRIBUTORY PENSIONS
D IN V25S2) OR ANY OTHER NON-RETIREMENT PENSION
3 (1995)
nd self-employed persons, including rural and domestic workers.
nsion: The deceased was working; a pensioner; a beneficiary of partial disability benefit,
nefit, maternity benefit, or work injury benefit; unemployed and receiving unemployment
 eath occurred in the 12-month period after unemployment benefit ceased. Coverage is
 up to 12 months after employment ceases; no limit with at least 10 years of coverage.
vors: Widow(er), divorced spouse, orphans up to age 21 and single (no limit if disabled), and
sabled parents (totally disabled for any work). Widows(widowers), divorced spouses and
ents must prove economic dependency or lack of sufficient income. A widow(er) must have
thly earnings of no more than $15000.
t: The grant is payable to eligible survivors or to the person who paid for the funeral. (If the
 are paid by a pension scheme, only necessary additional funeral costs are paid.)
nsion: A monthly pension equal to between 66% and 75% of the pension paid or payable to
d is paid, depending on the number of survivors. The basic survivors pension is equal to the
able to the deceased at the time of death, with a minimum amount equal to the benefits for
 sability. If the deceased was already retired or receiving temporary partial disability benefits,
 vivors pension is equal to the last passivity or subsidy allowance [asignación de pasividad o
  (For members of an individual account scheme, the accumulated capital in the insured's
count is transferred to an insurance company, which pays the pension.)
distributed in the following fashion: Widow(er)s and divorced spouses share 100% of the
ere are no other eligible survivors; 70% of the total pension if they have children; or 60% if
children but other eligible survivors. The remainder is split equally among other eligible
 he absence of a widow(er) or a divorced spouse, 100% of the pension is split equally among
 survivors.
or a divorced spouse younger than age 30 receives benefits for 2 years; from age 30 to age
rs; or without limit if older than age 39. Benefits cease if the widow(er) or divorced spouse

t: $2300


e adjusted according to the civil servants’ average wage index.
             Employers' contributions (see V2) and employees' contributions (see V13).
             Government earmarks proceeds of various taxes to help
             finance pension deficits; pays the total cost of noncontributory; contributes as
             an employer.
    LIS Variable        V20S1 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 implem
                        Law Nº15084 Directorate of Familly Allowances (1980), Decree Nº 162/993 (family allowan
                        domestic workers), Law Nº16697 Production Sector (1995), Law Nº17139 with Regulatory D
                        Regulatory Decree 195/2004 (family allowances for low-income families, 1999 and 2004 res
     Legislation
                        pregnancy, 2002), Law Nº13559 Constituted Household [Hogar constituido] (1966), Law Nº
                        cuentas] of 1965, 1967), Law Nº15728 (Constituted Household premium for civil servants, 1
                        Household [Hogar 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 s
                          minimum wage for the private sector.

                             Financing principle
      Financing                  Taxation
                             Contributions from
                                  benefits
d allowances
 ances (Asignación Familiar por menores a su cargo)
on for Constituted Household (Hogar Constituido)
 nt legislation as of 2004. Consider however that important reforms were implemented in 2007.
4 Directorate of Familly Allowances (1980), Decree Nº 162/993 (family allowance and maternity benefits for
 rkers), Law Nº16697 Production Sector (1995), Law Nº17139 with Regulatory Decree 316/99 and Law Nº17758 with
 ecree 195/2004 (family allowances for low-income families, 1999 and 2004 respectively), Law Nº17474 (multiple
 002), Law Nº13559 Constituted Household [Hogar constituido] (1966), Law Nº13586 Accountability [Rendición de
 965, 1967), Law Nº15728 (Constituted Household premium for civil servants, 1985), Law Nº15748 Constituted
Hogar Constituido], (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.


n 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
 ge for the private sector.
               Family allowances are financed by the Government.
               Constituted household: Employers' contributions (see V2) and employees' contributions (see V13).
     LIS Variable         V21S1 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 8/06/
      Legislation         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.
      Coverage            Special systems for bank employees (strike insurance managed by the Banking Retirement and
                          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
 Qualifying conditions    have 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
                                  benefits
                                                   security system.
     LIS Variable         V21SR 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; onl
(national programmes)
                          former is developed.
                          Common regime: Law Nº12597 (1958), Law Nº14188 (1974), Law 15180 (1981). Special re
                          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 work
                          Decree-Law Nº15523 (1984) for fishermen.
                          It applies to every worker in industry and commerce activities, private sector activities in ge
                          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 rig
                          compensation.
                          There is no seniority requirement for workers with monthly earnings; a minimum of 100 day
                          work are required for workers with daily or hourly remunerations. Unemployment must not b
                          result of dismissal for disciplinary reasons.
                          "Ficto" unempoloyment modality [Modalidad de despido ficto]: Cases in which the worker w
 Qualifying conditions
                          sent to the unemployment insurance for a period of 6 months, and at the end of this period
                          worker is 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 th
                          three months in situation of reduced work [situación de trabajo reducido].
                          Workers who are paid monthly: Total compensation equal to one-month earnings per worki
                          year 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
                          during the year they worked a minimum of 240 days. If they did not work at least that numb
                          days, they are paid the value of 2 days of work per 25 days of work (calculation that takes
       Benefits           every year, counting from the date of dismissal backwards). For the calculation of benefits,
                          salary of the last day of work is considered, without pension discounts. Maximum benefit:
                          to 150 days of earnings.
                          Piecework workers [Destajistas]: the benefits follow the same rules stablished for day work
                          (above). The daily wage to be considered to calculate the worker's compensation correspon
                          the average obtained by dividing the total earnings of the last year of work by the number d
                          actually worked that year.
Accumulation with other
       income
     Adjustment
                             Financing principle
                                  Taxation
      Financing
                             Contributions from
                                  benefits
mployment compensation benefits n.e.c.
on 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:
7 (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.
every 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
s 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
uired for workers with daily or hourly remunerations. Unemployment must not be the
missal for disciplinary reasons.
 poloyment modality [Modalidad de despido ficto]: Cases in which the worker was
 nemployment insurance for a period of 6 months, and at the end of this period the
  reinstated to the job. Compensations can also be received by a worker who
 e considered dismissed if found to receive unemployment benefits for more than
s in situation of reduced work [situación de trabajo reducido].
o are paid monthly: Total compensation equal to one-month earnings per working
on of the year [fraccion de actividad], with a limit of six monthly payments

o are paid daily or hourly (day laborers): Entitled to be paid for 25 days of work if
 ar they worked a minimum of 240 days. If they did not work at least that number of
re paid the value of 2 days of work per 25 days of work (calculation that takes place
 ounting from the date of dismissal backwards). For the calculation of benefits, the
 last day of work is considered, without pension discounts. Maximum benefit: Equal
of earnings.
 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
ked that year.




              The retirement discount is not applicable.
     LIS Variable         V22S1 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 V1NET 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.
       Benefits           The 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
                                 Taxation
      Financing
                            Contributions from
                                 benefits
     LIS Variable         V25S2 Old-age and disability assistance benefits
                          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 const
       Contents           May 1995. Values will be adjusted by the proceedings and opportunities laid down in A
(national programmes)     Constitution of the Republic.
                          NB: INFORMATION NOT SEPARATELY AVAILABLE IN ORIGINAL SURVEY. NON-C
                          PENSIONS ARE ACTUALLY REPORTED IN V19S4 ALONG WITH SURVIVORS' AND
                          RETIREMENT PENSIONS
      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
age and disability assistance benefits
 tory means-tested old-age pension
 tory means-tested disability pension
ncy references are those mentioned in the law, and are expressed in constant currency as of
 alues will be adjusted by the proceedings and opportunities laid down in Article 67 of the
 of the Republic.
MATION NOT SEPARATELY AVAILABLE IN ORIGINAL SURVEY. NON-CONTRIBUTORY
ARE ACTUALLY REPORTED IN V19S4 ALONG WITH SURVIVORS' AND OTHER NON-
 T PENSIONS
3 (1995)


             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.




e 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/af05e7b2c0b04dcb85256fe7



http://www.bps.gub.uy/Normativa/Version%207%20MATERIA%20GRAVADA%20corregido%2006_05_05.doc

								
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