Summary of Social Security and Private Employee Benefits URUGUAY



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Private Employee Benefits URUGUAY 2012

Your Local Link to IGP in URUGUAY: Network Partner Mapfre Uruguay Compañía de Seguros S.A. was established in 1995 and is the fourth largest insurance company in the country. It operates in all lines of business except for workers compensation, which is run by the State. Mapfre Uruguay has 46 offices in Uruguay, of which 12 are in Montevideo and 34 are located throughout the rest of the country. Mapfre Uruguay is part of the Mapfre Group, the largest foreign insurance group in Latin America and the largest insurance company in its home country, Spain. Founded in 1933, the Mapfre Group offers insurance, reinsurance and financial services, and its international presence consists of offices in more than 40 countries. The Mapfre Group has approximately 13 million clients worldwide. Mapfre Uruguay Compañía de Seguros S.A. has been an IGP Network Partner since 2008. Key Products Life Life Double Indemnity Dependent Life Critical Illness Dread Disease Disability Accidental Death and Disability Permanent and Total Disability Rider Permanent and Partial Disability Rider Waiver of Premium Other Funeral Benefit Personal Accident Transplant Benefit Mapfre Uruguay Compañía de Seguros S.A. is located on the internet at: (Information available in Spanish.) 2012 International Group Program 1

Social Security Overview: Social security in Uruguay is provided via a mixed system of social insurance, individual accounts and social assistance programs. Benefits provided include: old-age, disability and survivors pensions, sickness and maternity, workers compensation, unemployment, and family allowances. The individual accounts are used to provide the old-age pension benefit and are mandatory for employed and self-employed persons born after April 1, 1956 with monthly wages above the earnings threshold. Individuals with monthly wages below the earnings threshold can establish an individual account on a voluntary basis. The individual accounts are managed by pension fund administration companies (AFAPs). The Social Security benefits are administered by Banco de Previsión Social (BPS): www.bps.gub.uy. Old Age Pension: Eligibility: Social Insurance Employed and self-employed individuals. The ordinary old-age pension is payable to men and women who are at least 60 years of age and have made 30 years of contributions. For each biological or adopted child, women are credited with one year of coverage up to five years. Workers in hazardous occupations are credited with additional years of service. An advanced-age pension is payable to men and women at age 70 with at least 15 years of contributions. The age requirement decreases as the number of years of contributions increases. Men and women age 70 and over are eligible for a means-tested social assistance pension. No contributions are required, but the individual must be a resident of Uruguay for at least 15 years. Individual Accounts Mandatory for employed and self-employed individuals born after April 1, 1956 with monthly earnings greater than UYU 24,709. Those with monthly earnings less than UYU 24,709 can contribute on a voluntary basis. The eligibility requirements for an advanced-age pension are the same as for the Social Insurance program. 2012 International Group Program 2

Contributions: Insured A mandatory contribution of 15% of gross monthly earnings of UYU 24,709 or less for the social insurance program. Those with gross monthly earnings of UYU 24,709 or less can make voluntary contributions of 7.5% to the social insurance program and 7.5% to an individual account. For those with gross monthly earnings greater than UYU 24,709, 15% of UYU 24,709 goes toward social insurance and 15% of earnings above UYU 24,709 goes to the individual account. The contribution ceiling is UYU 74,128 of monthly earnings. Employer For social insurance, employers contribute 7.5% of payroll. The contribution ceiling is UYU 74,128 of monthly earnings. Government The cost of non-contributory benefits is financed by the government. Self-Employed 15% of covered earnings up to the contribution ceiling. Benefits: The benefit is based on the level of contribution and the number of years of contributions. Other Benefits include: Survivors Benefits A monthly benefit is paid equal to 66% to 75% of the deceased s pension depending on the number of survivors. If the insured has an individual account, then the benefit depends on the amount of the contributions plus any accrued interest. Permanent Disability A benefit is paid if the insured is unable to work at any job and has an assessed degree of disability of at least 66%. The insured must have at least two years of service including six months immediately prior to the disability. There are no qualifying conditions if the injury is the result of an accident. Partial Disability The insured must be unable to perform his or her job and have a disability assessed at 50-66%. The insured must have at least two years of service including six months immediately prior to the disability. There are no qualifying conditions if the injury is the result of an accident. 2012 International Group Program 3

Funeral Benefit A funeral grant of UYU 11,476 is paid to the eligible survivor(s) or to reimburse the person who paid for the funeral. Sickness and Maternity: Eligibility: All employees and self-employed individuals are covered if they have three months of contributions or 75 days of contributions in the past 12 months. Contributions: Employed individuals: 3%-6% of covered earnings. Self-employed individuals: 8% of earnings. Employers: 5% of payroll. The Government makes up any shortfall from tax revenue. Benefits: Sickness 70% of the individual s wages after a three-day waiting period for up to a year. No waiting period if hospitalized. Maximum Monthly Benefit for Sickness: Employed: UYU 8,904 Self-employed: UYU 6,233 Maternity 100% of average earnings in the six months prior to the birth. The benefit is paid for the six-week period prior to the birth and for the six-week period after the expected date of the birth. The benefit is increased if the woman is expecting more than one child at a time. Workers' Compensation: Eligibility: Contribution: Benefit: All private sector employees; self-employed individuals are not covered. All of the funds are contributed by the employer based on the degree of risk associated with the industry. There is no waiting period. Coverage only extends to accidents occurring at the workplace. Permanent Disability For a disability of 20% or more, a monthly pension is paid equal to the person s regular monthly earnings. If the disabled person needs constant assistance, the benefit is increased to 115% of earnings prior to the disability. For a disability of 10% - 19%, a lump sum is paid equal to 36 times the monthly earnings. If the disability is less than 10%, a benefit is paid only if the disability is the result of repeated accidents. 2012 International Group Program 4

Temporary Disability Individuals in steady, regular employment will receive 66% of earnings prior to the onset of the disability. Those not in steady employment will receive a benefit equal to 66% of wages during the past six months divided by 150. There is a four-day waiting period before payment of benefits. Occupational Diseases 100% of the individual s earnings prior to the onset of the illness. Widow s and Orphans Benefits The Workers Compensation program also provides widow s and orphans benefits. Additional medical benefits are available under the social insurance program. 2012 International Group Program 5

Private Benefits Group Life Insurance: Group life insurance is provided in the form of one-year automatic renewable term insurance. The following optional benefits may be provided: Accidental death Total and permanent disability (due to illness or accident) Partial permanent disability (due to accident) Dread disease Indemnity for transplants The benefits are based on a multiple of monthly salary. The following employee-paid benefits for spouses may be included: Death by any cause Accidental death Total and Permanent Disability (due to accident or illness) Partial Permanent Disability (due to accident) The benefits are based on a multiple of monthly salary. 2012 International Group Program 6