Uruguay

Old Age, Disability, and Survivors

Regulatory Framework

First laws: 1829 to 1954 (various laws for specified groups of workers) and 1967 (national social security institutions).

Current laws: 1995 (social insurance and individual accounts), implemented in 1996; 2007 (noncontributory pensions), implemented in 2008; 2009 (flexibility of social security); 2012 (victims of domestic violence and violent crimes); 2013 (partial pension for private workers); and 2014 (severely disabled persons).

Type of program: Social insurance, mandatory individual account, and social assistance system.

Coverage

Social insurance: Employed and self-employed persons, including rural and household workers.

Special systems for bank employees, notaries, university graduates, and military and police force personnel.

Mandatory individual account: Employed and self-employed persons born after April 1, 1956, or who first entered the labor force after April 1, 1996, and have monthly earnings greater than 48,953 pesos.

Voluntary coverage for employed and self-employed persons born on or before Apri1 1, 1956, or who have monthly earnings up to 48,953 pesos.

Special systems for bank employees, notaries, university graduates, and military and police force personnel.

Social assistance: Needy residents of Uruguay and victims of domestic violence or violent crimes.

Source of Funds

Insured person

Social insurance: 15% of gross monthly covered earnings.

The maximum monthly earnings used to calculate contributions are 48,953 pesos.

Insured persons with monthly earnings up to 48,953 pesos can choose to allocate 50% of their contributions to an individual account.

Insured persons with monthly earnings greater than 146,859 pesos may make voluntary contributions for the monthly earnings exceeding 146,859 pesos to the social insurance program or the individual account program.

The earnings used to calculate contributions are adjusted according to changes in the average wage index.

The insured person's contributions also finance cash sickness and parental benefits, unemployment benefits, and family allowances.

Mandatory individual account: 15% of gross monthly covered earnings.

The insured person's contributions to the individual account include an average of 2.4575% of covered earnings for disability and survivor insurance and an average of 0.97% of covered earnings for administrative fees (September 2017).

The minimum monthly earnings used to calculate contributions are 48,953 pesos.

The maximum monthly earnings used to calculate contributions are 146,859 pesos.

Insured persons with monthly earnings greater than 146,859 pesos may make voluntary contributions for the monthly earnings exceeding 146,859 pesos to the social insurance program or the individual account program.

The earnings used to calculate contributions are adjusted according to changes in the average wage index.

Social assistance: None.

Self-employed person

Social insurance: 15% of gross monthly covered earnings.

The maximum monthly earnings used to calculate contributions are 48,953 pesos.

Self-employed persons with monthly earnings up to 48,953 pesos can choose to allocate 50% of their contributions to an individual account.

Self-employed persons with monthly earnings greater than 146,859 pesos may make voluntary contributions for the monthly earnings exceeding 146,859 pesos to the social insurance program or the individual account program.

The self-employed person's contributions also finance cash sickness and parental benefits.

Mandatory individual account: 15% of gross monthly covered earnings.

The self-employed person's contributions to the individual account include an average of 2.4575% of covered earnings for disability and survivor insurance and an average of 0.97% of covered earnings for administrative fees (September 2017).

The minimum monthly earnings used to calculate contributions are 48,953 pesos.

The maximum monthly earnings used to calculate contributions are 146,859 pesos.

Self-employed persons with monthly earnings greater than 146,859 pesos may make voluntary contributions for the monthly earnings exceeding 146,859 pesos to the social insurance program or the individual account program.

The earnings used to calculate contributions are adjusted according to changes in the average wage index.

Social assistance: None.

Employer

Social insurance: 7.5% of monthly covered payroll; additional contributions for employees in hazardous occupations.

The maximum monthly earnings used to calculate contributions are 146,859 pesos.

The earnings used to calculate contributions are adjusted according to changes in the average wage index.

The employer's contributions also finance cash sickness and parental benefits, unemployment benefits, and family allowances.

Mandatory individual account: None.

Social assistance: None.

Government

Social insurance: Any deficit; contributes as an employer.

Mandatory individual account: None.

Social assistance: The total cost.

Qualifying Conditions

Old-age pension (social insurance): Age 60 with at least 30 years of contributions. Women are credited with one year of contributions for each child (biological or adopted), up to five years. Additional years of contributions are credited to workers in hazardous occupations.

Deferred pension: The pension may be deferred up to age 70, or until reaching 35 years of contributions, whichever occurs first.

The social insurance old-age pension is payable abroad under reciprocal agreement.

Old-age pension (mandatory individual account): Age 60 with at least 30 years of contributions; age 65 with no contribution requirement.

The individual account old-age pension is payable abroad under reciprocal agreement.

Advanced old-age pension (social insurance and mandatory individual account): Age 70 with at least 15 years of contributions. The age requirement is reduced for additional years of contributions, ranging from age 69 with at least 17 years of contributions to age 65 with at least 25 years of contributions.

Employment must cease.

The advanced old-age pension (social insurance or mandatory individual account) is payable abroad under reciprocal agreement.

Partial old-age pension (social insurance): Paid to persons who reduce their working hours or return to work on a part-time basis after reaching the normal retirement age and who are entitled to receive a social insurance old-age or advanced old-age pension.

Old-age supplement (Prima por Edad, social insurance): Paid to persons receiving a social insurance old-age or advanced old-age pension if the insured's income and household average per capita income are up to 13,834.49 pesos (14,243.51 pesos as of December 2017) a month.

Special pension for persons who suffered political persecution (social insurance): Age 60 with at least 10 years of service and exiled, incarcerated, or dismissed from a job for political or union-related reasons from February 9, 1973, to February 28, 1985.

Noncontributory old-age pension (social assistance, means tested): Age 70 and assessed as needy; or aged 65 to 69 and living in a household assessed as having a critical shortage for meeting basic needs. For the means test, the income of family members is taken into account.

Special pension for persons who suffered political persecution (social assistance): Paid to persons incarcerated for at least a year for political or union-related reasons from February 9, 1973, to February 28, 1985. There are no minimum age or service requirements. The pension cannot be combined with the social insurance special pension for persons who suffered political persecution.

Disability pension (social insurance and mandatory individual account): Must have at least a 66% assessed degree of disability, be incapable of any work, and have at least two years (if aged 25 or older) or six months (if younger than age 25) of covered employment before the disability began. There is no minimum qualifying period for a disability resulting from an accident.

Special allowance: Paid to low-income persons according to assessed need for transportation and other costs related to attending special education institutions.

Partial disability benefit: Must have a 50% to 66% assessed degree of disability, be incapable of work in the current job, and have at least two years (if aged 25 or older) or six months (if younger than age 25) of covered employment before the disability began. There is no minimum qualifying period for a disability resulting from an accident. The benefit is temporary and subject to reassessment of the incapacity for work.

District medical commissions of the Social Security Bank assess the degree of incapacity for work.

Disability pensions are payable abroad under reciprocal agreement.

Noncontributory disability pension (social assistance, means tested): Must have a total and permanent disability and have resided in Uruguay for at least 15 years. For the means test, the income of family members is taken into account.

Disability pension for victims of violent crimes (social assistance): Must be assessed with a total disability and a total incapacity for any work resulting from being a victim of a violent crime.

Attendance allowance (social assistance): Paid to persons younger than 29 or older than 80 who are assessed with a severe disability and require the attendance of others for at least 70 hours a month to perform daily functions.

Survivor pension (social insurance and mandatory individual account): The deceased was working; received or was entitled to receive an old-age or disability pension, or sickness, maternity, work injury, or unemployment benefit; or died in the 12 months after the unemployment benefit ceased. Coverage is extended for up to 12 months after employment ceases; no limit with at least 10 years of contributions.

A survivor pension may be paid in the case of the disappearance of a retired, employed, or unemployed person.

Eligible survivors include a widow(er) or partner (same sex or opposite sex), divorced spouse (same sex or opposite sex), unmarried orphans up to age 21 (age 18 with sufficient means; no limit if disabled), and dependent, disabled parents. A widow or female partner must have average monthly earnings of no more than 148,659 pesos in the 12 months before the insured's death. A widower or male partner must have monthly income of no more than 84,444.21 pesos: with an annual income up to 39,407.30 pesos, the pension is paid automatically; with an annual income greater than 39,407.30 pesos and less than 84.444,21 pesos, must prove economic dependence on the deceased.

Survivor pensions are payable abroad under reciprocal agreement.

Pension for victims of violent crimes (social assistance): Paid to a victim of a violent crime or his or her dependents.

Eligible persons include the spouse or cohabiting partners of persons who deceased as a victim of homicide; children younger than age 21 (no limit if single and with a total incapable for any work); and persons with a total incapacity for any remunerated work as a consequence of a violent crime.

The pension for victims of violent crimes cannot be combined with any other social security benefit provided by a public or private institution.

Special allowance for victims of domestic violence (social assistance): The deceased died as a result of an act of domestic violence.

Eligible dependents include an unmarried dependent child younger than age 21 (age 18 with sufficient means of support; age 20 with a total incapacity for work and sufficient means of support; any age with a total incapacity for work and insufficient means of support) at the time of the deceased's death.

Must provide proof of enrollment and regular attendance in an institution of learning, and of regular medical examinations. If the dependent child has an incapacity for work, the incapacity is reviewed every three years.

The special allowance for victims of domestic violence is not payable abroad.

Funeral grant (social insurance): Paid to the person who pays for the insured's funeral.

Old-Age Benefits

Old-age pension (social insurance): 45% of the insured's reference earnings plus 1% of reference earnings for each year of contributions from 31 to 35 years plus 0.5% of reference earnings for each year of contributions from 36 to 40 years is paid.

The reference earnings are the insured's average indexed monthly covered earnings in the 10 years before retirement or 105% of the insured's average indexed monthly covered earnings in the best 20 years of earnings, whichever is less.

Deferred pension: The pension is increased by 3% for each year of contributions after the normal retirement age with at least 35 years of contributions, up to 30%; 2% for each year of contributions after the normal retirement age if the insured has less than 35 years of contributions.

The minimum monthly old-age pension is 9,930 pesos (10,292.65 as of August 2017).

The maximum monthly old-age pension is 40,386 pesos (social insurance and individual account) or 59,723 pesos (social insurance only).

Benefit adjustment: Benefits are adjusted according to changes in the average wage index in the previous year.

Old-age pension (mandatory individual account): The insured must use the total account balance to purchase an annuity from an insurance company.

The annuity benefit is calculated based on the insured's account balance, his or her life expectancy at the time of first benefit receipt, and the interest rate offered by the insurance company.

Benefit adjustment: Benefits are adjusted according to changes in the average wage index in the previous year.

Advanced old-age pension (social insurance): 50% of the insured's average indexed monthly covered earnings in the last 10 years plus 1% for each year of contributions exceeding the respective minimum years of contributions (from 15 to 25 years), up to 14%, is paid.

The minimum monthly advanced-age pension is 9,930 pesos.

The maximum monthly advanced-age pension is 40,386 pesos (social insurance and individual account) or 59,723 pesos (social insurance only).

Benefit adjustment: Benefits are adjusted according to changes in the average wage index in the previous year.

Advanced old-age pension (mandatory individual account): The insured must use the total account balance to purchase an annuity from an insurance company.

The annuity benefit is calculated based on the insured's account balance, his or her life expectancy at the time of first benefit receipt, and the interest rate offered by the insurance company.

Benefit adjustment: Benefits are adjusted according to changes in the average wage index in the previous year.

Partial old-age pension (social insurance): 50% of the social insurance old-age or advanced old-age pension the insured received or is entitled to receive is paid.

Benefit adjustment: Benefits are adjusted according to changes in the average wage index in the previous year.

Old-age supplement (Prima por Edad, social insurance): 2,256.41 pesos a month is paid.

Special pension for persons who suffered political persecution (social insurance): 18,055 pesos a month is paid.

Noncontributory old-age pension (social assistance, means tested): 9,444 pesos a month is paid.

Special pension for persons who suffered political persecution (social assistance): 30,694 pesos a month is paid.

Benefit adjustment: Benefits are adjusted according to changes in the average wage index in the previous year.

Permanent Disability Benefits

Disability pension (social insurance): 65% of the insured's reference earnings is paid.

The reference earnings are the insured's average indexed monthly covered earnings in the 10 years before the disability began or 105% of the insured's average indexed monthly covered earnings in the best 20 years of earnings, whichever is less.

If the insured has fewer than 10 years of contributions, the total number of years worked is used to calculate the reference earnings.

Special allowance: 2,400.94 pesos a month is paid for transportation costs or 4,976.82 pesos a month for rehabilitation costs (January 2018).

Partial disability benefit: 65% of the insured's reference earnings is paid for up to three years.

The minimum monthly disability pension is 9,930 pesos.

The maximum monthly disability pension is 40,386 pesos.

Benefit adjustment: Benefits are adjusted according to changes in the average wage index in the previous year.

Disability pension (mandatory individual account): 45% of the insured's average indexed monthly covered earnings in the 10 years before the disability began is paid. The individual account balance is transferred to an insurance company, which pays the pension.

Partial disability benefit: 45% of the insured's average indexed monthly covered earnings in the 10 years before the disability began is paid for up to three years.

Noncontributory disability pension (social assistance, means tested): 9,444.53 pesos a month is paid.

Disability pension for victims of violent crimes (social assistance): 23,088 pesos a month is paid (January 2018).

Attendance allowance (social assistance): Up to 16,610.60 pesos a month is paid (17,700 pesos a month as of January 2018).

Benefit adjustment: Benefits are adjusted according to changes in the average wage index in the previous year.

Survivor Benefits

Survivor pension (social insurance and mandatory individual account): 66% to 75% of the old-age or disability pension the deceased received or was entitled to receive is paid, according to the number of survivors; 50% of the old-age or disability pension the deceased received or was entitled to receive is paid to a divorced widow(er) or parent, if there are no other survivors.

100% of the old-age or disability pension the deceased received or was entitled to receive is split among the widow(er), divorced spouses, and partners (same sex or opposite sex) with at least five years of cohabitation with the insured if there are no other eligible survivors; 70% if there are eligible orphans; 60% if there are other eligible survivors but no eligible orphans. The remainder is split equally among other eligible survivors. If there is no widow(er) or a divorced spouse, 100% of the pension is split equally among other eligible survivors.

The widow(er)'s or divorced spouse's pension ceases upon remarriage.

For the survivors of a member of an individual account program, the accumulated capital in the individual account (contributions plus accrued interest) is transferred to an insurance company, which pays the pension. If there are no eligible survivors, the total account balance may be distributed to the next of kin.

Benefit adjustment: Benefits are adjusted according to changes in the average wage index.

Pension for victims of violent crimes (social assistance): 23,088 pesos a month is paid.

Special allowance for victims of domestic violence (social assistance): 10,292.65 pesos a month is paid (January 2018).

Funeral grant (social insurance): The cost of the funeral, up to 22,736.11 pesos, is paid.

Administrative Organization

Ministry of Labor and Social Security (https://www.mtss.gub.uy/) provides general supervision.

Social Insurance Bank (http://www.bps.gub.uy/) supervises and administers the social insurance program and collects contributions for the program.

Central Bank of Uruguay (http://www.bcu.gub.uy/) oversees pension fund management companies and insurance companies.

Pension savings fund administrators (Administradoras de Fondos de Ahorro Previsional, AFAP) manage the individual accounts.

Sickness and Maternity

Regulatory Framework

First laws: 1958 (maternity benefits) and 1960 (sickness benefits for construction workers).

Current laws: 1975 (sickness), 1980 (maternity), 1981 (maternity), 1995 (pensioners), 1999 (maternity), 2007 (national health fund), 2008 (national integrated health system), 2011 (incorporation schedule), and 2012 (benefit calculation).

Type of program: Social insurance and employer-liability system.

Coverage

Cash sickness benefit (social insurance): Private-sector employees.

Special system for public-sector employees.

Cash parental benefits (social insurance): Private-sector employees; self-employed rural workers and persons working in companies with up to one employee, and their collaborating spouses; persons working for small enterprises (monotributistas); and persons receiving an unemployment benefit.

Medical benefits (social insurance): Public- and private-sector employees, self-employed persons, persons receiving an unemployment benefit, employers with up to five employees, and pensioners. Must reside in Uruguay.

Cash paternity benefit (employer liability): Employed persons.

Special systems for military and police force personnel, and local government employees.

Source of Funds

Insured person

Social insurance (cash benefits): See source of funds for Old Age, Disability, and Survivors.

Social insurance (medical benefits): 3% of gross earnings plus a contribution of 1.5% to 5% that varies according to the insured's income and family situation.

Employer liability: None.

Self-employed person

Social insurance (cash benefits): See source of funds for Old Age, Disability, and Survivors.

Social insurance (medical benefits): 2,377 pesos a month with no child or spouse; 3,252 pesos a month with a child and a spouse; 2,752 pesos a month with a child and no spouse; or 2,877 pesos a month with a spouse and no child (January 2018).

Employer liability: Not applicable.

Employer

Social insurance (cash benefits): See source of funds for Old Age, Disability, and Survivors.

Social insurance (medical benefits): 5% of payroll plus additional premiums.

Employer liability: The total cost.

Government

Social insurance (cash benefits): Any deficit; contributes as an employer.

Social insurance (medical benefits): Any deficit; the total cost of public health services for all residents of Uruguay.

Employer liability: None.

Qualifying Conditions

Cash sickness benefit (social insurance): Must have at least three months of contributions or 75 days of contributions in the last 12 months. There is no minimum contribution requirement for pregnant women.

Cash maternity benefit (social insurance): Paid for the birth of a child.

Cash paternity benefit (social insurance and employer liability): Paid for the birth of a child.

Newborn care allowance (Subsidio para el Cuidado del Recién Nacido, social insurance): Paid to a mother who received a cash maternity benefit, or her spouse if working part-time to care for a newborn child, until the child reaches six months of age.

Special adoption leave (social insurance): Paid to a private-sector salaried worker who adopts a child.

Medical benefits (social insurance): There is no minimum qualifying period.

Sickness and Maternity Benefits

Sickness benefit: 70% of the insured's earnings is paid after a three-day waiting period (no waiting period for hospitalization) for up to a year; may be extended for an additional year.

The maximum monthly sickness benefit is 34,852 pesos.

Maternity benefit: 100% of the insured's average monthly or daily earnings in the last six months (declared earnings in the last 12 months for self-employed persons) is paid on the expected date of childbirth for 14 weeks (98 days) including six weeks before and eight weeks after the expected date of childbirth.

Paternity benefit (social insurance and employer liability): 100% of the insured's daily or monthly earnings are paid for up to 13 days. The first three days are paid by the employer; up to 10 further days are paid by the Social Insurance Bank (BPS).

Newborn care allowance (Subsidio para el Cuidado del Recién Nacido, social insurance): 50% of the caregiver's daily earnings is paid for each half-day of maternity of paternity leave.

The benefit is paid monthly.

Special adoption leave (social insurance): 100% of the insured's average daily or monthly earnings in the six months before the leave began is paid for six weeks. Immediately after the leave ends, the insured is entitled to work half-time for up to six months, during which a subsidy of 50% of the special adoption leave is paid.

Workers' Medical Benefits

Medical services are available through mutual health institutions. Medical services include medical assistance, surgery, and pharmaceutical products.

Mutual health institutions provide grants for eyeglasses, contact lenses, prostheses, orthopedic appliances, wheelchairs, and psychiatric hospitalization.

Maternity care is provided for insured women under Family Allowances.

The Ministry of Public Health provides free public health care to all residents through public hospitals and clinics.

Dependents' Medical Benefits

Medical benefits for dependents are the same as those for the insured.

Eligible dependents include an uninsured spouse and children younger than age 18 (no limit if disabled).

The Ministry of Public Health provides free public health care to all residents through public hospitals and clinics.

Administrative Organization

Ministry of Public Health (http://www.msp.gub.uy/) implements the Integrated National Health System.

Social Insurance Bank (http://www.bps.gub.uy/) collects contributions, supervises, and administers cash benefits for the social insurance program.

National Health Board (Junta Nacional de Salud–JUNASA; http://www.msp.gub.uy/minisite/junta-nacional-de-salud/) supervises and administers the medical benefits.

Collective medical assistance and mutual health institutions provide medical benefits.

Work Injury

Regulatory Framework

First law: 1914.

Current law: 1989 (work injury).

Type of program: Employer-liability (through a public carrier) system.

Coverage

Private-sector employees, including agricultural workers; certain public-sector employees; and apprentices.

Exclusions: Self-employed persons, professional athletes, and actors.

Special system for military and police personnel.

Source of Funds

Insured person: None.

Self-employed person: Not applicable.

Employer: The total cost, which varies according to the assessed degree of risk.

Government: None; contributes as an employer.

Qualifying Conditions

There is no minimum qualifying period. Accidents that occur while commuting to and from work are not covered. Occupational diseases are covered, according to a schedule in law.

Temporary Disability Benefits

66.67% of the insured's daily earnings before the disability began is paid. (For casual workers, the benefit is equal to the insured's total adjusted daily earnings in the last six months divided by 150.) The daily benefit is paid retroactively after a four-day waiting period for the duration of the disability.

The minimum monthly benefit is 3,052 pesos.

For an occupational disease, 100% of the insured's earnings before the disease was diagnosed is paid. There is no waiting period.

An additional benefit of 3.607% of the insured's earnings is paid under the sickness benefit (see Sickness and Maternity).

Benefit adjustment: Benefits are adjusted according to the average wage index.

Permanent Disability Benefits

Permanent disability pension: For an assessed degree of disability of at least 20%, 100% of the insured's monthly loss of earnings is paid.

Constant-attendance supplement: 115% of the insured's earnings before the disability began is paid if the insured requires the constant attendance of others to perform daily functions.

For an assessed degree of disability of 10% to 19%, a lump sum of 36 times the insured's monthly loss of earnings is paid; for an assessed degree of disability of less than 10%, a benefit is paid only if the assessed disability is the result of repeated accidents.

Workers' Medical Benefits

The National Insurance Bank provides medical services. Benefits include medical, surgical, and dental care; hospitalization; medicine; and appliances.

There is no limit to duration.

Survivor Benefits

Survivor pension

Spouse's pension: 50% of the deceased's annual earnings is paid to a widow(er) or partner (same sex or opposite sex) with dependents; 66% in the absence of dependents. The widow(er) must have been married to the deceased for at least one year at the time of death; a partner must have cohabited with the deceased for at least one year.

Orphan's pension: If there are no other eligible survivors, 50% of the deceased's annual earnings is paid; 20% for one orphan; 35% for two; 45% for three; and 55% for four or more.

Dependent parent's pension: If there is no eligible widow(er) or partner, 20% of the deceased's annual earnings is paid to dependent parents.

The maximum combined annual survivor pension is 100% of the deceased's annual earnings.

Benefit adjustment: Benefits are adjusted according to the average wage index.

Administrative Organization

Social Insurance Bank (http://www.bps.gub.uy/) supervises, administers, and collects contributions to the program.

National Insurance Bank (https://www.bse.com.uy/inicio/) provides medical services.

Unemployment

Regulatory Framework

First law: 1934.

Current laws: 1981 (industry and commerce), 2001 (rural workers), 2006 (household workers), 2008 (late career unemployment), and 2012 (benefits calculation).

Type of program: Social insurance system.

Coverage

Private-sector employees in industry and commerce, rural workers, government employees with a fixed-term contract of at least two years, professional athletes, members of cooperatives, and household workers.

Exclusions: Self-employed persons.

Special system for bank employees.

Source of Funds

Insured person: See source of funds under Old-age, Disability, and Survivors.

Self-employed person: Not applicable.

Employer: See source of funds under Old-Age, Disability, and Survivors.

Government: Any deficit.

Qualifying Conditions

Unemployment benefit: Employees paid monthly must have at least 180 days of coverage in the 12 months before unemployment began; at least 180 days of coverage and at least 150 days of work in the 12 months before unemployment began for workers paid at irregular intervals; or at least 180 days of coverage with earnings of at least six BPCs in the 12 months before unemployment began for workers with irregular income or piece workers.

The BPC (Base de Prestaciones y Contribuciones), an index that is adjusted annually to calculate taxation, income and social benefits, is 3,611 pesos (3,848 pesos as of January 2018).

Rural workers paid monthly must have at least 360 days months of coverage in the 24 months before unemployment began; rural workers paid at irregular intervals must have 360 days of coverage with 250 days of work in the 24 months before unemployment began; and rural workers with irregular income must have 180 days of coverage and earnings of at least 12 BPCs in the 24 months before unemployment began.

Household workers must be registered with at least six months (180 days) of work in the 12 months before unemployment began (if paid monthly); with at least 12 months in the 24 months before unemployment began and 150 days worked or, failing that, at least 360 days of coverage and 250 days worked in the l2 months before unemployment began (if paid daily or hourly); or six months (180 days) of coverage with earnings of at least six BPC in the 12 months before unemployment or, failing that, 360 days of coverage and earnings of at least 12 BPC in the 24 months before unemployment began (irregular income and pieceworkers).

Unemployment must not be the result of dismissal for disciplinary reasons.

Partial unemployment benefit: Paid to workers paid daily or at irregular intervals if working time is reduced by 25% or more relative to the legal or usual working time.

Dependent's supplement: Paid 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.

Special unemployment subsidy (Subsidio Especial por Inactividad Compensada): Must be 58 years or older with at least 28 years of contributions and have at least one year of unemployment. The benefit is paid for up to two years.

Unemployment Benefits

Unemployment benefit: A sequence of monthly payments of 66%, 57%, 50%, 45%, 42%, and 40% of the insured's average earnings in the six months before unemployment is paid to workers paid monthly or at irregular intervals; a monthly benefit of 12 days of earnings before unemployment for workers who are paid daily. For workers aged 58 or older with at least 28 years of contributions, 40% of the insured's average earnings in the six months before unemployment is paid.

Partial unemployment benefit: The monthly benefit is the insured's earnings before partial unemployment minus the value of current monthly earnings.

Benefits are paid for up to six months (up to one year for workers aged 50 or older), and for up to two years for workers aged 58 or older with at least 28 years of contributions.

Dependent's supplement: 20% of the unemployment benefit is paid.

The minimum monthly unemployment benefit is 4,355 pesos.

The maximum monthly unemployment benefit is 47,918 pesos.

Special unemployment subsidy (Subsidio Especial por Inactividad Compensada): 40% of the insured's average gross monthly earnings in the six months before unemployment began is paid.

Administrative Organization

Ministry of Labor and Social Security (https://www.mtss.gub.uy/) provides general supervision.

National Insurance Bank (http://www.bse.com.uy/) supervises and administers the program.

Family Allowances

Regulatory Framework

First law: 1943.

Current laws: 1980 (family allowances), 1995 (social security for low-income families), 2002 (multiple pregnancies), 2008 (equity in family allowances), 2011 (non-contributory survivor pension), 2012 (benefit calculation), and 2013 (parental allowances).

Type of program: Social insurance and social assistance system.

Coverage

Social insurance: Needy private-sector employees, household workers, persons receiving sickness, unemployment, or maternity benefits, newspaper vendors, small rural products vendors, and pensioners.

Exclusions: Self-employed persons.

Social assistance: Children of vulnerable families or children who are enrolled full time in activities organized by the Institute for Children and Adolescents (INAU).

Exclusions: Self-employed persons.

Special system for civil servants.

Source of Funds

Insured person

Social insurance: See source of funds under Old-age, Disability, and Survivors.

Social assistance: None.

Self-employed person

Social insurance: Not applicable.

Social assistance: Not applicable.

Employer

Social insurance: See source of funds under Old-Age, Disability, and Survivors.

Social assistance: None.

Government

Social insurance: Any deficit.

Social assistance: The total cost.

Qualifying Conditions

Family allowance (social insurance, income tested): Paid for children younger than age 14 (age 18 if a student, no limit if disabled). The benefit is paid from the day the pregnancy is confirmed. Children of school age must provide proof of school attendance. The pregnant mother must undergo prescribed medical examinations.

Income test: Parents or guardians may earn up to 10 BPC; for parents with three or more children, the income test is increased by 1 BPC for each additional dependent child.

The BPC (Base de Prestaciones y Contribuciones), an index that is adjusted annually to calculate taxation, income and social benefits, is 3,611 pesos (3,848 pesos as of January 2018).

Multiple birth allowance (social insurance): Paid to a pregnant woman expecting more than two children from the day the pregnancy is confirmed, independently of her employment status.

Special allowances (social insurance and social assistance): Paid for persons with disabilities according to the assessed need for transportation and other costs related to attending special education institutions. Persons with a disability receiving a benefit from the Ministry of Social Development (MIDES) who do not qualify for social insurance special allowances receive social assistance special allowances.

Vulnerable family allowance (Plan de Equidad, social assistance, means tested): Paid for children living in a socioeconomically vulnerable households. Paid from the birth of each child until age 14 if in primary school, age 16 if the child could not finish primary school for justified reasons, or age 18 if in higher education (no limit if disabled). Children younger than age 4 must undergo regular medical examinations; children aged 4 or older must provide proof of enrolment in a learning institution and regular attendance. The benefit cannot be combined with other family benefits.

Family Allowance Benefits

Family allowance (social insurance, income tested): 16% of the BPC (577.76 pesos) a month is paid for each child to families with monthly earnings of up to 6 BPC; 8% of the BPC for each child to families with monthly earnings between 6 and 10 BPC. For families with monthly earnings greater than 10 BPC, 8% of the BPC is paid if the family includes three dependent children and has earnings below 11 BPC, or as long as the additional earnings for each child above three do not exceed one BPC.

The BPC (Base de Prestaciones y Contribuciones), an index that is adjusted annually to calculate taxation, income and social benefits, is 3,611 pesos (3,848 pesos as of January 2018).

The allowance is doubled for children with disabilities.

The benefit is paid every two months.

Multiple birth allowance (social insurance): For a multiple birth, the family allowance is paid at three times the standard rate until the children reach age 5, at twice the standard rate until age 12, and at the standard rate until age 18. Multiple birth children are also entitled to receive routine medical care at home until age 3, and have priority in accessing medical care until age 9.

Special allowances (social insurance and social assistance): A monthly allowance of 2,400 pesos is paid for transportation costs and 4,976 pesos for rehabilitation costs (January 2018).

The benefit is paid every two months.

Vulnerable family allowance (Plan de Equidad, social assistance, means tested): A monthly benefit is paid that varies according to the number of beneficiaries per family, their age, and enrolment in an education institution.

A fixed monthly benefit of 1,404.16 pesos is paid for children enrolled full time in INAU activities (1,496.14 pesos as of January 2017); and 2,005.95 pesos for beneficiaries with a physical or mental disability (2,137.36 pesos as of January 2018).

In-kind benefits include pediatric care for children up to age 6, dental care for children up to age 9, and medical specialist care and transportation for children up to age 14. Free medical examinations and medicine for children are provided.

Benefit adjustment: Benefits are adjusted according to the consumer price index and an adjustable reference unit set by decree.

Administrative Organization

Social Insurance Bank (http://www.bps.gub.uy/) supervises and administers benefits.

Ministry of Social Development (http://www.mides.gub.uy/) jointly administers the vulnerable care and special allowances programs.