Presentación de la política de exoneraciones de aportes a la seguridad social en Uruguay
In Uruguay, the payroll tax rates that take the form of mandatory contributions to the social security system paid by employers differ among industries. This is the result of different policies. Since the 1950s, the law has permitted exemptions based on three criteria: a) the “general interest”, which led to some firms enjoying discretional subsidies; b) to subsidize the employment of some specific groups; c) to smooth the consequences of adverse macroeconomic shocks on employment. In this document we present the norms about exemptions, we describe the characteristics of the subsidised jobs and we report the results of Uruguayan studies about the relation between payroll taxes and employment.
|Date of creation:||Oct 2006|
|Date of revision:|
|Contact details of provider:|| Postal: Constituyente 1502, 6to piso, CP 11200, Montevideo|
Phone: (598) 2410-6449
Fax: (598) 2410-6450
Web page: http://www.fcs.edu.uy/subcategoria.php?SubCatId=48&CatId=53
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ude:wpaper:1206. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Irene Musio)or (Héctor Pastori)
If references are entirely missing, you can add them using this form.