BPS for sole proprietors and independent workers in Uruguay

Opening independent activity in Uruguay does not end with DGI. BPS manages registration and contributions for many sole proprietors, while some professions use specific para-state pension funds.

Business registration

BPS provides online procedures that can register or restart certain sole proprietorships and coordinate information with DGI. The exact procedure depends on the activity and the owner.

Contributions and healthcare

Social-security contributions cannot be inferred from revenue alone. Category, regime, activity and healthcare status can matter, and Fonasa may also be relevant.

A single operational calendar

• DGI and BPS registration status.
• Separate tax and social-security deadlines.
• Recorded payments and supporting documents.
• Alerts when a change requires registration updates.

Fonasa and family: why it matters when opening a sole proprietorship

Fonasa is not just a percentage tied to revenue. BPS publishes personal contribution rates that vary with the remuneration band and family situation. Above 2.5 BPC, the general table ranges from 4.5% with no children or dependent spouse/partner, to 6% with children, 6.5% with a dependent spouse/partner and 8% with both. At or below 2.5 BPC, the published general rates are 3% or 5% depending on whether there is a dependent spouse/partner.

What does a dependent spouse or partner mean?

BPS explains that the spouse/partner additional contribution applies when that person does not have SNIS medical coverage in their own right. For a couple that has just moved to Uruguay, this should be checked before selecting a health code: a non-working partner is different from two people who each generate their own coverage.

Example for an expat family

Imagine a couple with one child. One person opens the sole proprietorship while the other does not yet work in Uruguay and has no independent SNIS coverage. The owner's family situation can increase the Fonasa rate. If the partner later starts an activity that provides their own coverage, the configuration should be reviewed rather than left unchanged.

If both partners work

When both people have taxable income and their own coverage, it is not simply a matter of adding one spouse to the other's business. BPS considers taxable remuneration and each worker's family situation; some Fonasa calculations also take into account income from both dependent and independent activities.

Monotributo also asks about family

For Monotributo, BPS publishes different health-insurance codes for people with or without children and with or without a dependent spouse/partner. Opting into Fonasa changes the contribution, so comparing regimes only by the tax component can be misleading.