2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about Uruguay social-security (BPS) contributions for employed persons. Trigger on phrases like "BPS contributions", "BPS Uruguay", "Banco de Previsión Social", "aporte jubilatorio", "montepío", "15% BPS", "7.5% patronal", "FONASA Uruguay", "FONASA rate", "FRL", "Fondo de Reconversión Laboral", "FGCL", "social security Uruguay", "aportes a la seguridad social", "employer contribution Uruguay", "tope de cotización", "retirement contribution ceiling", "how much BPS do I pay", "Uruguay social contributions calculation", "Formulario 1102 BPS", or any question about computing the BPS social-security burden (employee and employer shares) for Uruguay-based employees. CRITICAL STRUCTURAL FACT: BPS social contributions (jubilatorio/montepío, FONASA, FRL, FGCL) are SEPARATE from IRPF. IRPF (Impuesto a la Renta de las Personas Físicas, Categoría II) is a distinct DGI progressive income tax expressed in BPC units — it is NOT a social contribution. This skill computes ONLY the BPS contribution layer; IRPF withholding lives in the uruguay-payroll / uruguay-income-tax skills. This skill covers the jubilatorio/montepío rates, the FONASA health matrix (3%–8% by income and dependants), FRL, FGCL, the retirement contribution ceiling, the minimum wage, classification of BPS-related bank transactions, and the boundary with IRPF. ALWAYS read this skill before computing any Uruguay social contribution.
Use this skill whenever asked about Uruguay payroll processing for employed persons. Trigger on phrases like "Uruguay payroll", "Uruguayan payroll", "nómina Uruguay", "planilla de trabajo", "BPS Uruguay", "Banco de Previsión Social", "aporte jubilatorio", "montepío", "15% BPS", "7.5% patronal", "FONASA Uruguay", "FRL Uruguay", "Fondo de Reconversión Laboral", "IRPF Uruguay", "IRPF Categoría II", "rentas de trabajo", "retención IRPF", "BPC Uruguay", "Base de Prestaciones y Contribuciones", "mínimo no imponible", "MNIG", "salario mínimo nacional Uruguay", "minimum wage Uruguay", "aguinaldo Uruguay", "ajuste anual IRPF", "DGI Uruguay", "net salary Uruguay", "salario líquido", "salario nominal", "gross to net Uruguay", "employer contribution Uruguay", "tope de cotización", "Formulario 1102", or any question about computing employee pay, IRPF withholding, or social-security (BPS) contributions for Uruguay-based employees. CRITICAL STRUCTURAL FACT: unlike many Latin-American jurisdictions, in Uruguay the employer IS an IRPF withholding agent on dependent salaries — IRPF (Categoría II) is withheld monthly on a progressive scale and reconciled by a year-end ajuste anual, on top of mandatory BPS contributions. This skill covers IRPF withholding, BPS contributions (jubilatorio, FONASA, FRL, FGCL), the retirement contribution ceiling, the minimum wage, the IRPF annual sworn declaration, and filing/payslip obligations. ALWAYS read this skill before processing any Uruguay payroll.