Uruguay Social Contributions (BPS) Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending)
Asked about Uruguay social-security (BPS) contributions for employed persons.
What this covers — Uruguay, 2025
- Required inputs and refusal catalogue
- FONASA employee rate matrix
- Contribution rates (Industria y Comercio / general private sector)
- Payment / bank-statement pattern library (deterministic)
- Worked examples
- Boundary with IRPF (separate DGI income tax — NOT a contribution)
- Tier 1 rules (deterministic — apply mechanically)
- Tier 2 catalogue (reviewer judgement required)
- Excel working paper template
- Onboarding fallback
- Filing obligations
- Interaction with other skills
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Uruguay Social Contributions (BPS) Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Uruguay accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Uruguay to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Uruguay →Depends on
About
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.
The full rule
The complete, step-by-step rules for Uruguay Social Contributions (BPS) Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Uruguay tax skills
Other Uruguay computations in the OpenAccountants library.