Production of goods Type and maximum number of authorized business activities

72 Uruguay - The inclusion of independent workers in the Monotributo scheme 11.2.7. Monthly amount of the Monotributo scheme, and allocation computable in the social security system Before the reform, the establishment of the monthly amount to be paid by the companies registered in the Monotributo scheme 14 and the corresponding allocation computable in the social security system was calculated based on the applicable rates of social security contributions and taxes charged by the BPS excluding the Mutual Quota Supplement, unless the contributor chose it on a fixed salary equivalent to a national minimum salary. After the reform, the monthly amount contributed under Monotributo, and its respective allocation to the social security system results from the application of the sum of the rates of the taxes charged by the BPS 15 on the basis of a fixed salary of five Contribution Fixed Bases BFC 16 . As illustrated in table 17, the Executive may increase the fixed salary on a scale of six to ten BFC, according to the developed activities, the size of the location, and other indexes 17 . Table 18. Uruguay: Monthly Monotributo amount according to the contribution fixed base level, 2007- Pesos Fixed Salary U Monotributo amount without mutual quota supplement U Monotributo amount with mutual quota supplement U 5 BFC = 1 367 419 1 237 6 BFC = 1 640 503 1 299 7 BFC = 1 914 586 1 360 8 BFC = 2 187 670 1 422 9 BFC = 2 461 754 1 484 10 BFC = 2 734 837 1 545 Source: BPS Instituto de Seguridad Social, 2007. It should be noted that contributors to the Monotributo scheme maintain all the rights stemming from their registration in the social security system through the BPS. In this sense, they have the right to the calculation of the period of activity for the grant of a benefit, or to increase it should they already have it. Nevertheless, the contributors to the Monotributo scheme who choose to pay the Mutual Quota Supplement CCM have access to Social Protection, and to its supplementary benefits for example: prostheses and lenses coverage, subsidies for treating of circulatory infections, wheelchairs, prosthetic limbs, hearing aids. One-person businesses with no dependents and with a family household income under three BFC are entitled to a family benefit from the new Family Benefit System. Under the 14 This single tax excludes the social security contributions and taxes applicable on the remunerations of dependent workers. 15 Excluding the Mutual Quota Supplement. 16 After the reform, there is still an incentive of returning a monthly annual quota for contributors paying at the end of each month, and by automatic debit to their bank accounts or with credit card. 17 The existence of a co-working spouse or a cohabiting partner for one-person businesses or of partners determines an identical additional employers contribution due for the activity of each one of such members.